BARDOLI VIBHAG GRAM VIKAS CREDIT SOCIETY ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

SURAT EDUCATION SOCIETY,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

PATIDAR SAMAJ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

SHAMBHUBHAI PATEL CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

PATHRADIA GRAM VIKAS MANDAL TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

SARDAR VALLABHBHAI PATEL EDUCATION SOCIETY,BARDOLI vs. CIT(EXEMTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

SHREE PALWADA KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

BAJIPURA GRAM VIKASH TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram

MAR BASELIUS ORTHODOX SYRIAN CHURCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

charitable without discrimination of creed, nationally and place except name, since it is started by ‘Sindhis’ and activities of trust were not doubted by the Ld. CIT(E). The ld Counsel also argued that section 13(1)(b) of the Act, does not apply to the assessee-trust, because the school is run by assessee- trust, which is open

SINDHU SEVA SAMITI,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

charitable without discrimination of creed, nationally and place except name, since it is started by ‘Sindhis’ and activities of trust were not doubted by the Ld. CIT(E). The ld Counsel also argued that section 13(1)(b) of the Act, does not apply to the assessee-trust, because the school is run by assessee- trust, which is open

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

4. Then after the assessee trust filed appeal before ld CIT(A) against intimation/order under section 143(1) of the Income Tax Act, dated 03.01.2018, passed by DCIT, CPC, Bangalore (hereinafter referred to as the ‘AO’) for AY.2016-17. The ld. CIT(A), has confirmed the action of the assessing officer, observing as follows: ITA 239/SRT/2021/AY.2016-17 Shree Vimaljin Religious Charitable

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust. In view above finding, we do not find any question of law much less

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust. In view above finding, we do not find any question of law much less

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 13/12/2022 for the Assessment year (AY) 2016-17. The assessee has raised following grounds of appeal

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

charitable trust registered under section 12A of the Act. An intimation was issued by the CPC under section 143(1) of the Act, in which the amount claimed by the assessee as application of income and accumulation of income was disallowed and gross receipts of the assessee trust were taxed in the hands of the assessee. The reason for such

SHREE PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST,,VADODARA vs. THE PR. CIT(CENTRAL),, SURAT

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 610/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Shree Parishram Education & Vs. Pr. Commissioner Of Medical Charitable Trust, Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aaatp9715H अपीलाथ" Appellant ""यथ"/Respondent

4) when registration granted to trust can be cancelled if the activities of such trust or institution are not genuine or are not being carried out in accordance with the object of the trust or institution. The assessee trust has argued that its activities are genuine and continues to be engaged in imparting education in the field of Engineering

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

1 SC/165 Taxman 533(2008). The Hon’ble Apex Court clearly held that conjoint reading of section 11,12 & 12A makes it clear that registration under section 12A is a condition precedent for availing benefit under section 11&12. Similar view was taken by Chennai Tribunal in Veeraval Trust Vs ITO (2021) 129 taxmann.com 358 (Chennai-Trib) holding that where

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

charitable trust. (vi) That the appellant could not prove that a higher price was paid by it to the farmers on account of higher yield or some other factors. Besides nowhere it has been claimed that at the time of supply of sugarcane by the farmers to the appellant, any agreement or contract 25 for payment of price higher than