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89 results for “charitable trust”+ Section 80Gclear

Sorted by relevance

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Key Topics

Section 12A255Section 80G(5)217Section 12A(1)(ac)119Exemption87Section 80G85Charitable Trust48Section 80G(5)(iii)41Section 1128Section 254(1)16Section 2(15)

OM TAPOVAN CHARITABLE TRUST,ANKLESHWAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 223/SRT/2025[NA]Status: DisposedITAT Surat03 Feb 2026

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

For Appellant: Shri Yogesh Shah, ARFor Respondent: Shri Mukesh Jain, CIT-DR
Section 12ASection 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

trust deed also contains object to carry out religious activity, to make and maintain temple, to celebrate religious festival. The learned CIT(Exemption) was of the view, as per the provisions of section 80G(2)(iv)(a) read with section 80G(5)(ii) & (iii) of the Act, that: i. The fund/institution should be created for charitable

Showing 1–20 of 89 · Page 1 of 5

13
Condonation of Delay12
Natural Justice11

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

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

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 11Section 12ASection 13(10)Section 254(1)

trust engaged in imparting education. Admittedly, the assessee was granted exemption certificate under Section 12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 ITA 27/Srt/2023 Navbharat Charitable

SARDAR PATEL VIDYA SANKUL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1162/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1168/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1166/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1164/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1175/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1177/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1173/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

SHREE RAM KABIR MANDIR TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1179/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1181/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

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

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

ITA 1170/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before

JAY BHAWANI MANDHANI CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 155/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.155/Srt/2025 (Hybrid Hearing) Jay Bhawani Mandhani Charitable Trust, Vs. Cit (Exemption), 209, 2Nd Floor, Sns Business Park, N/R Ahmedabad Subham Bungalow, U M Road, Vesu, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2496B (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 16/06/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Charitable Trust 3. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeals.” 3. The brief facts of the case are that the assessee-trust filed an application for approval under clause (iii) of first proviso to sub-section (5) of section 80G

SANSKRUTIK RAKSHA SAMITI,BAMROLI, SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1239/SRT/2024[NA]Status: DisposedITAT Surat29 Apr 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1239/Srt/2024 (Physical Hearing) Sanskrutik Raksha Samiti, Vs. The Cit (Exemption), 350-351, Kashi Nagar Society, Udhna So, Ahmedabad Bamroli – 394210, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abats4036R4 (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 29/04/2025

Section 80GSection 80G(5)

section 80G(5) of the Act. The assessee-trust had 2 Sanskrutik Raksha Samiti also incurred religious expenditure, which was 7.95% of total income, towards Ram Navami festival celebration. The CIT(E) relied on the decision in cases of Yug Chetna Parmarth Trust, 44 taxmann.com 446 (ITAT – Agra) and OM Tapovan Charitable

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

ITA 74/SRT/2025[2025-26]Status: DisposedITAT Surat31 Oct 2025AY 2025-26

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

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

section 80G of the Act and held that appellant had to be established only for charitable purposes and there is no transfer or application of funds for any purposes other than a charitable purpose, subject to concession granted u/s 80G(5) of the Act. The ITA No.74/SRT/2025/AY 2025-26 Shree Brahmajyoti Sanskar Dham Trust

DHARTI EKTA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 171/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.171/Srt/2025 Assessment Year: (2024-25) (Hybrid Hearing) Dharti Ekta Charitable Trust, Vs. Cit (Exemption), At & Post – Haripur, Tal – Uchchhal, Dist – Ahmedabad Tapi, Tapi – 394375, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetd5352L (Appellant) (Respondent) Appellant By Shri Esmayeel Saherwala, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

80G(5) of the Act. The CIT(E) relied on the decisions of various Tribunals in cases of (i) Yug Chetna Parmarth Trust, 44 taxmann.com 446 (Agra – Trib.) and (ii) OM Tapovan Charitable Trust vs. CIT(E), ITA No.175/Ahd/2023 2 Dhatri Ekta Charitable Trust (Ahd – Trib.). He discussed the provisions of section

SEERVI SAMAJ GUJRAT,SURAT vs. CIT(E), AHMEDABAD

In the result, the appeal of the assessee stands allowed

ITA 343/SRT/2018[--]Status: DisposedITAT Surat21 Feb 2019

Bench: Shri Kul Bharat & Shri O. P. Meena

Section 12ASection 80GSection 80G(5)

Charitable and Educational Trust v. CIT-II, Agra 150 TTJ 384 (Agra) is not applicable as in that case the trust established for carrying out commercial activities of running school and construction of building which is not the case of the assessee. Therefore, it was contended that while granting registration under section 80G

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

In the result, the appeal of the assessee is dismissed

ITA 1273/SRT/2024[NA]Status: DisposedITAT Surat25 Aug 2025

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

Section 80GSection 80G(5)Section 80G(5)(iii)

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

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

In the result, appeal filed by the assessee is allowed for statistical

ITA 1276/SRT/2024[NA]Status: DisposedITAT Surat13 May 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1248/Srt/2024 (Physical Hearing) Shree Mahavideh Charitable Vs. The Cit(Exemption), Trust, Ahmedabad 0/B/4, Tribhuvan Complex, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdts9848Q (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G of the Act. Accordingly, he held that assessee trust is not established only for charitable purposes. Hence, the applicant

SHREE MAHAVIDEH CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical

ITA 1248/SRT/2024[NA]Status: DisposedITAT Surat13 May 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1248/Srt/2024 (Physical Hearing) Shree Mahavideh Charitable Vs. The Cit(Exemption), Trust, Ahmedabad 0/B/4, Tribhuvan Complex, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdts9848Q (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G of the Act. Accordingly, he held that assessee trust is not established only for charitable purposes. Hence, the applicant