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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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.

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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

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

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

iv). He submitted that all the\ndetails are available with the assessee and grant one more opportunity may be\ngranted to plead its case on merit.\n8.\nOn the other hand, Ld. CIT-DR for the revenue supported the order of\nLd. CIT(E). He would, however, have no objection if the matter is remitted back\nto the file

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

iv). He submitted that all the\ndetails are available with the assessee and grant one more opportunity may be\ngranted to plead its case on merit.\n8.\nOn the other hand, Ld. CIT-DR for the revenue supported the order of\nLd. CIT(E). He would, however, have no objection if the matter is remitted back\nto the file

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

iv). He submitted that all the\ndetails are available with the assessee and grant one more opportunity may be\ngranted to plead its case on merit.\n8.\nOn the other hand, Ld. CIT-DR for the revenue supported the order of\nLd. CIT(E). He would, however, have no objection if the matter is remitted back\nto the file

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

iv). He submitted that all the\ndetails are available with the assessee and grant one more opportunity may be\ngranted to plead its case on merit.\n8.\nOn the other hand, Ld. CIT-DR for the revenue supported the order of\nLd. CIT(E). He would, however, have no objection if the matter is remitted back\nto the file

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

iv). He submitted that all the\ndetails are available with the assessee and grant one more opportunity may be\ngranted to plead its case on merit.\n8.\nOn the other hand, Ld. CIT-DR for the revenue supported the order of\nLd. CIT(E). He would, however, have no objection if the matter is remitted back\nto the file

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

trust filed its reply, which is at pages 8 to 9 of the order. The CIT(E) observed that provisions of section 80G(5) of the Act stipulates that the said section applies to donations to any institutions or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India

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. 4. Aggrieved by the order of CIT(E), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted English translation of Memorandum of Association (MoA) of the assessee-trust, replies dated 24.06.2024 and 18.09.2024 to CIT(E) and various decisions. The ld. AR submitted that there

ST. JOHN AMBULANCE ASSOCIALTION,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) St. John Ambulance Commissioner Of Income Tax Association, (Exemptions), Ahmedabad, Vs. 101, ‘Shriji Niwas’ A To Z Room No. 609, Floor-6, Bldge, Mansukh Tower Lane, Aayakar Bhawan (Vejalpur), Opp. Dhiraj Sons, Athwagate, Nr. Sachin Tower, 100 Foot Surat-395001. Road, Anandnagar- Pan: Aadts 1360 C Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Trust under Section 80G(5) of the Act in Form 10AB in accordance with Rule 11AA of the Income Tax Rules, 1962, (in short, the Rules) on 12.08.2022. The assessee furnished required details at the time of filing application electronically/online. On receipt of such application, the ld. CIT(E) issued specific notice dated 17/02/2023 contending therein that

NIMAAYA WELFARE FOUNDATION,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the grounds raised by the assessee in this appeal are allowed in above terms

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Nimaaya Welfare Foundation, C.I.T.(Exemptions), Fp-600/A Tps-5, Plot 1 &Amp;2, Paiky Ahmedabad. Vs. 3-5 Floor Navchetan Society, Gopipura, S.O. Majura, Surat, Gujarat-395001. Pan: Aahcn 5406 H Appellant Respondednt

charitable purpose. There is no religious object in the Memorandum of Association, copy of which is filed on record. The ld. 3 Nimaaya Welfare Foundation Vs CIT(E) AR of the assessee submits that the assessee is entitled for registration under Section 80G(5) of the Act. 5. On the other hand, the learned Commissioner of Income Tax- Departmental Representative