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)

60 (Gujarat) that the objects of the trust are not holly for the benefit of a particular religious community, but are largely charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section

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)

60 (Gujarat) that the objects of the trust are not holly for the benefit of a particular religious community, but are largely charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

section 253(3) of the Act. These appeals were required to be filed within 60 days, i.e. on or before 07.01.2025 and 11.01.2025 respectively, however, the assessee-trust filed both appeals on 09.04.2025 before this Tribunal. The assessee has filed affidavits giving similar reasons for delays in filing both appeals before this Tribunal. In the affidavit, the assessee stated that

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

section 253(3) of the Act. These appeals were required to be filed within 60 days, i.e. on or before 07.01.2025 and 11.01.2025 respectively, however, the assessee-trust filed both appeals on 09.04.2025 before this Tribunal. The assessee has filed affidavits giving similar reasons for delays in filing both appeals before this Tribunal. In the affidavit, the assessee stated that

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Charitable in nature. The trust has just commenced in the year 2022 under such initial year, it is inappropriate to reject the registration application is misuse of power. On the facts and in the circumstances of the case the trust may be granted registration so that it will get approval U/s. 80G(5) also. (3) The learned CIT (Exemption) Ahmedabad

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Charitable in nature. The trust has just commenced in the year 2022 under such initial year, it is inappropriate to reject the registration application is misuse of power. On the facts and in the circumstances of the case the trust may be granted registration so that it will get approval U/s. 80G(5) also. (3) The learned CIT (Exemption) Ahmedabad

SHREE RANDER ROAD JAIN SANGH,SURAT vs. ITO, EXEMPTION WARD, SURAT

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

charitable trust and filed its return of\nincome on 12.10.2023 declaring Rs.nil income. The assessee-trust field Form-10 on\n16.09.2017 for AY 2016-17 accumulation of income of Rs.43,60,000/- to be applied\nin future. Out of Rs.43,60,000/- assessee applied Rs.28,51,000/- upto end of\nprevious year relevant to AY 2022-23 and remaining amount

AMALSAD VIBHAG KELVANI MANDAL,AMALSAD, NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, , SURAT

In the result, this ground of appeal is allowed

Bench: Shri Pawan Singh(Physical Hearing) Amalsad Vibhag Kelvani Mandal, I.T.O., C/O-H.D.S.M. High School, Exemption Ward, Vs. Amalsad, Room No. 105, Anavil Dist.-Navsari-396310. Business Centre, Adajan Pan No. Aaata 3923 C Hazira Road, Adajan, Surat. Appellant/ Assessee Respondent/ Revenue

Charitable Vs ITO(E) (supra), I do not find any merit in this ground of appeal raised by the assessee. So far as reliance in the case of ADIT(E)(2) Vs Sri Sathya Sai Trust (supra) by the ld. AR of the assessee, I find that the Tribunal in the said case, while granting relief to the assessee

DEPUTY COMMISSIONER OF INCOME TAX, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

Section 155 of the Income-tax Act. 2. On the facts and circumstances of the case and in law, the Learned CIT(A) has erred in deleting the addition of Rs.47,65,108/ made on account of receipts under different schemes viz Kalyan Fund, Road Development Fund, Land Development Fund & Charitable Trust Fund even though the assessee failed to establish

DY. COMMISSIONER OF INCOME TAX, CIR - 2(1)(1), SURAT, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

Section 155 of the Income-tax Act. 2. On the facts and circumstances of the case and in law, the Learned CIT(A) has erred in deleting the addition of Rs.47,65,108/ made on account of receipts under different schemes viz Kalyan Fund, Road Development Fund, Land Development Fund & Charitable Trust Fund even though the assessee failed to establish