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, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

SHREE BRAHMAJYOTI SANSKAR DHAM TRUST ,SURAT vs. THE COMMISSIONER OF INCOME TAX, (EXEMPTION) AHMEDABAD , AHMEDABAD

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.74/Srt/2025 Assessment Year: (2025-26) (Hybrid Hearing) Shree Brahmajyoti Sanskar Dham Trust, Vs. Cit (Exemption), 9, Gopal Krushna Society, Behind Arihant Ahmedabad Park, Ambika Niketan, Athwalines, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawts9225R (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 31/10/2025

charitable trust and violated the conditions of section 80G(5)(ii) of the Act. Hence, the appellant was not entitled to get approval u/s 80G(5) of the Act. Therefore, application in Form No.10AB for approval under clause (iii) of first proviso to section 80G(5) of the Act was rejected and he also cancelled the provisional registration granted earlier

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,,VADODARA vs. THE PR.CIT, CENTRAL,, SURAT

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 67/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Sigma Institute Of Technology & Vs. Pr. Commissioner Of Engineering , Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aajts7182G अपीलाथ" Appellant ""यथ"/Respondent

charitable purpose but for purpose of making profit only. The assessee trust does not fulfill the conditions laid down in section 13 of the Income-tax Act, 1961. The provisions of section 11 and 12 are also not applied to the assessee. 10. In view of the above position, I am satisfied that the activities of the assessee trust

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

SHRIYUVA RANA SAMAJ SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, Commissioner Of Income Tax 47, Jagannath Society, Near Krishna (Exemption), Ahmedabad Vs Petrol Pump, Khatodara, Surat-395002, Room No. 609, 6Th Floor, Aayakar Gujarat) Bhawan (Vejalpur), Near Sachin [Pan No. Aajts 6071 J] Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent

Charitable Commissioner of Income Tax Trust, (Exemption), Ahmedabad Vs 3/A, Mitesh Dalal, Opp. Mora Bhagal Room No. 609, 6th Floor, Aayakar Fire Station, Mora Bhagal, Bhawan (Vejalpur), Near Sachin Surat-395005 (Gujarat) Tower, 100 Foot Road, [PAN No. AAATF 5673 J] Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./ITA

SHREE SURAT RANA SAMAJ,SURAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, Commissioner Of Income Tax 47, Jagannath Society, Near Krishna (Exemption), Ahmedabad Vs Petrol Pump, Khatodara, Surat-395002, Room No. 609, 6Th Floor, Aayakar Gujarat) Bhawan (Vejalpur), Near Sachin [Pan No. Aajts 6071 J] Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent

Charitable Commissioner of Income Tax Trust, (Exemption), Ahmedabad Vs 3/A, Mitesh Dalal, Opp. Mora Bhagal Room No. 609, 6th Floor, Aayakar Fire Station, Mora Bhagal, Bhawan (Vejalpur), Near Sachin Surat-395005 (Gujarat) Tower, 100 Foot Road, [PAN No. AAATF 5673 J] Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./ITA

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

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

Charitable Trust registered with the State Charity Commissioner, undertook irrigation projects awarded by Sardar Sarovar Narmada Nigam Ltd. During assessment, the Assessing Officer treated the activities of the assessee as business u/s 2(15) and denied exemption u/s 11 of the Act. The Assessing Officer invoked Sections 13(1)(c) and 13(1)(d) of the Act alleging interest-free

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

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

Charitable Trust registered with the State Charity Commissioner, undertook irrigation projects awarded by Sardar Sarovar Narmada Nigam Ltd. During assessment, the Assessing Officer treated the activities of the assessee as business u/s 2(15) and denied exemption u/s 11 of the Act. The Assessing Officer invoked Sections 13(1)(c) and 13(1)(d) of the Act alleging interest-free

MOEEN MEMORIAL WELFARE TRUST,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Moeen Memorial Welfare Trust Deputy Commissioner Of Income Tax, Cpc, Bangalore Sheri Street, Opp. Petrol Pump, Vs. Olpad, Surat-394540 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtm 2052 P (Appellant ) (Respondent)

70,850/- on the ground that registration u/s 12AA of the Act is applicable from A.Y. 2019-20 and not from A.Y.2013-14. The learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre has erred in confirming the above action. ITA No.117/SRT/2021 A.Y. 15-16 3. On the facts and circumstances of the case as well

SHRI GAYATRI TIRTH,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aajts 6071 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aaatf 5673 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aadta 9325 M] अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [PAN No. AAATF 5673 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA

AATMAUNNATI & vs. A BHARATIYA SHRI GURUBHAKAT SWANAND PREMAL MANDAL,SURATVS.CIT(EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aajts 6071 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [Pan No. Aaatf 5673 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) [Pan No. Aadta 9325 M] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [PAN No. AAATF 5673 J] Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA

SHREE RAJASTHAN VISHWAKARMA MANDAL,SURAT vs. CIT(EXEMPTION), AHEMDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aajts 6071 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aaatf 5673 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aadta 9325 M] अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [PAN No. AAATF 5673 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA

FRIENDS GROUP MORABHAGAL CHARITBALE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) [Pan No. Aajts 6071 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [Pan No. Aaatf 5673 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) [Pan No. Aadta 9325 M] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [PAN No. AAATF 5673 J] Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA

AATMAUNNATI & vs. A BHARATIYA SHRI GURUBHAKAT SWANAND PREMAL MANDAL,SURATVS.CIT(EXEMPTION), AHEMDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aajts 6071 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aaatf 5673 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [Pan No. Aadta 9325 M] अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. [PAN No. AAATF 5673 J] अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA

BHAVANI SHANKAR MAHADEV TEMPLE,SURAT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) [Pan No. Aajts 6071 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [Pan No. Aaatf 5673 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) [Pan No. Aadta 9325 M] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [PAN No. AAATF 5673 J] Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA

SHREE SURAT RANA SAMAJ,SURAT vs. CIT (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) [Pan No. Aajts 6071 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [Pan No. Aaatf 5673 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) [Pan No. Aadta 9325 M] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [PAN No. AAATF 5673 J] Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA

SHREE RAJASTHAN VISHWAKARMA MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, 47, Jagannath Society, Near Krishna Petrol Pump, Khatodara, Surat-395002, Gujarat) [Pan No. Aajts 6071 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1143 & 1144/Srt/2024 Friends Group Morabhagal Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [Pan No. Aaatf 5673 J] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./Ita Nos.1145 & 1146/Srt/2024 Aatmaunnati & Vsa Bharatiya Shri Gurubhakat Swanand Premal Mandal, Plot No. 70, Anand Park Society, Akhand Anand Coll Ve Ja Road, Surat-395004 (Gujarat) [Pan No. Aadta 9325 M] Vs Commissioner Of Income Tax (Exemption), Ahmedabad Room No. 609, 6Th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent

Charitable Trust, 3/A, Mitesh Dalal, Opp. Mora Bhagal Fire Station, Mora Bhagal, Surat-395005 (Gujarat) [PAN No. AAATF 5673 J] Vs Commissioner of Income Tax (Exemption), Ahmedabad Room No. 609, 6th Floor, Aayakar Bhawan (Vejalpur), Near Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलार्थी/Appellant प्रत्यर्थी /Respondent आ.अ.सं./ITA