SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

charitable objectives and (iii) section 80G(5B) caps the proportion of religious expenditure to 5% of total receipts. 7.1 On perusal of the objects of the assessee-trust as stipulated in the instrument of creation of the trust, it is observed that they are religious in nature. These objects are reproduced as under: "....(a) To celebrate the Ganpati Utsav. Further

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

36(1)(xvii) and section 155(19) of the Act, which reflect the legislative intention to treat Government approved cane price as allowable business expenditure. The AR submitted that these provisions, read with CBDT Circular No. 18/2021 and the subsequent modification vide Finance Act, 2023, demonstrate that the legislature recognizes that cane price fixed under cooperative governance norms is allowable

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

36(1)(xvii) and section 155(19) of the Act, which reflect the legislative intention to treat Government approved cane price as allowable business expenditure. The AR submitted that these provisions, read with CBDT Circular No. 18/2021 and the subsequent modification vide Finance Act, 2023, demonstrate that the legislature recognizes that cane price fixed under cooperative governance norms is allowable

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

36(1)(xvii) and section 155(19) of the Act, which reflect the legislative intention to treat Government approved cane price as allowable business expenditure. The AR submitted that these provisions, read with CBDT Circular No. 18/2021 and the subsequent modification vide Finance Act, 2023, demonstrate that the legislature recognizes that cane price fixed under cooperative governance norms is allowable

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

36(1)(xvii) and section 155(19) of the Act, which reflect the legislative intention to treat Government approved cane price as allowable business expenditure. The AR submitted that these provisions, read with CBDT Circular No. 18/2021 and the subsequent modification vide Finance Act, 2023, demonstrate that the legislature recognizes that cane price fixed under cooperative governance norms is allowable

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

36(1)(xvii) and section 155(19) of the Act, which reflect the legislative intention to treat Government approved cane price as allowable business expenditure. The AR submitted that these provisions, read with CBDT Circular No. 18/2021 and the subsequent modification vide Finance Act, 2023, demonstrate that the legislature recognizes that cane price fixed under cooperative governance norms is allowable

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

36(1)(xvii) and section 155(19) of the Act, which reflect the legislative intention to treat Government approved cane price as allowable business expenditure. The AR submitted that these provisions, read with CBDT Circular No. 18/2021 and the subsequent modification vide Finance Act, 2023, demonstrate that the legislature recognizes that cane price fixed under cooperative governance norms is allowable

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

1) The Ld. CIT(E) was not just and proper on the facts of the case and in law in rejecting the application of the trust for approval u/s. 80G(5). 5. Brief facts of the case that the application for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

1) The Ld. CIT(E) was not just and proper on the facts of the case and in law in rejecting the application of the trust for approval u/s. 80G(5). 5. Brief facts of the case that the application for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available