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

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

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

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

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

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

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

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

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

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

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

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

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

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

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

iii) Audit report in Form 10B obtained u/s 12A(b) attached at the time of filing Form 10BB, vide pg-12 to 21 of paper book, (iv) Proof of grievance raised on IT portal which was closed on 13.12.2021, vide pg-22 of paper book (v) acknowledgement of ITR along with computation of total income, vide

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

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