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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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 has come in appeal before us. I.T.A No. 1162/Srt/2024 & Others Sardar Patel Vidya Sankul & Others 3. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. Before proceeding further, it will be appropriate to reproduce here the relevant provisions of section 80G(5) of the Act as amended by Taxation

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

In the result, the appeal of the assessee is dismissed

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

section 80G(5)(ii) & (iii) of the Act, that: i. The fund/institution should be created for charitable purposes. ii. The rules governing the institution should not contain any provision for transfer or application of funds for the purpose other than charitable purpose. Om Tapovan Charitable Trust

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

ii) Collector, Land Acquisition vs. Mst. Katiji &\nOthers (1987) 167 ITR 471 (SC) and (iii) N. Balakrishnan vs. M. Krishnamurthy\n(1998) 7 SCC 123 (SC) and requested to condone the delay in filing appeal in\nthe interest of justice.\n3.1\nOn the other hand, Ld. CIT-DR) for the Revenue did not oppose the\ndelay and submitted that

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 vs. CIT(E), ITA No.175/Ahd/2023 (Ahd – Trib.). He discussed the provisions of section 2(15), 80G(5) and 80G(5B) and 80G(5)(ii

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 vs. CIT(E), ITA No.175/Ahd/2023 (Ahd – Trib.). He discussed the provisions of section 2(15), 80G(5) and 80G(5B) and 80G(5)(ii

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

ii) Collector, Land Acquisition vs. Mst. Katiji &\nOthers (1987) 167 ITR 471 (SC) and (iii) N. Balakrishnan vs. M. Krishnamurthy\n(1998) 7 SCC 123 (SC) and requested to condone the delay in filing appeal in\nthe interest of justice.\n3.1\nOn the other hand, Ld. CIT-DR) for the Revenue did not oppose the\ndelay and submitted that

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

ii) Collector, Land Acquisition vs. Mst. Katiji &\nOthers (1987) 167 ITR 471 (SC) and (iii) N. Balakrishnan vs. M. Krishnamurthy\n(1998) 7 SCC 123 (SC) and requested to condone the delay in filing appeal in\nthe interest of justice.\n3.1\nOn the other hand, Ld. CIT-DR) for the Revenue did not oppose the\ndelay and submitted that

FIRST DASTUR MAHERJI RANA TRUST FUND,SURAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

ii) Collector, Land Acquisition vs. Mst. Katiji &\nOthers (1987) 167 ITR 471 (SC) and (iii) N. Balakrishnan vs. M. Krishnamurthy\n(1998) 7 SCC 123 (SC) and requested to condone the delay in filing appeal in\nthe interest of justice.\n3.1\nOn the other hand, Ld. CIT-DR) for the Revenue did not oppose the\ndelay and submitted that

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

SHREE VIRRAJ PRABHU PARIVAR FOUNDATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

charitable purpose and the section 80G(5)(ii) of the Act stipulates that the institution or fund is not expressed to be for the benefit of any particulars religious community or caste. Expenditure not exceeding 5% of total income being religious nature, is not fatal as per section 80G(5) of the Act. The CIT(E) relied on the decision

THE SORABJI BURJORJI DASTUR DARAB PAAHALANA TRUST FUND,SURAT vs. THE CIT(EXEMPTION),AHMEDABAD, AHMEDABAD

In the result, these 4 appeals of assessee in ITA Nos

ii) Collector, Land Acquisition vs. Mst. Katiji &\nOthers (1987) 167 ITR 471 (SC) and (iii) N. Balakrishnan vs. M. Krishnamurthy\n(1998) 7 SCC 123 (SC) and requested to condone the delay in filing appeal in\nthe interest of justice.\n3.1\nOn the other hand, Ld. CIT-DR) for the Revenue did not oppose the\ndelay and submitted that