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

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 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.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

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

THE SORABJEE NUSSERWANJEE PARUCK PARSI POLYTECHNIC INSTITUTE,SURAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

Section 80G is not\navailable. In view of these facts the Ld. CIT(E) rejected the applications for\napproval u/s 80G(5)(iii) of the Act and cancelled the provisional approval\ngranted earlier.\n12.\nAggrieved by these orders of Ld. CIT(E), the assessee-trusts submitted\nthat the CIT(E) has drawn the inference without considering the details,\ndocuments

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

In the result, appeal of the assessee is allowed

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

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

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 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

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 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

THE DASTUR DARAB PAHALANA TRUST FUNDS,SURAT vs. THE CIT (EXEMPTION),AHMEDABAD, AHMEDABAD

Section 80G is not\navailable. In view of these facts the Ld. CIT(E) rejected the applications for\napproval u/s 80G(5)(iii) of the Act and cancelled the provisional approval\ngranted earlier.\n12.\nAggrieved by these orders of Ld. CIT(E), the assessee-trusts submitted\nthat the CIT(E) has drawn the inference without considering the details,\ndocuments

BAI PIROJBAI MANEKJI PATEL SINGAPOREWALLA ENGLISH SCHOOL FOR GIRLS,SURAT vs. THE CIT (EXEMPTION),AHMEDABAD, AHMEDABAD

Section 80G is not\navailable. In view of these facts the Ld. CIT(E) rejected the applications for\napproval u/s 80G(5)(iii) of the Act and cancelled the provisional approval\ngranted earlier.\n12.\nAggrieved by these orders of Ld. CIT(E), the assessee-trusts submitted\nthat the CIT(E) has drawn the inference without considering the details,\ndocuments

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

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