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39 results for “charitable trust”+ Section 80G(5)(vi)clear

Sorted by relevance

Mumbai218Pune193Delhi181Kolkata126Jaipur113Ahmedabad98Bangalore85Chennai80Surat39Lucknow33Indore31Rajkot29Hyderabad27Chandigarh26Nagpur23Amritsar13Agra12Raipur11Cochin8Visakhapatnam7Karnataka7Jodhpur6Cuttack6Allahabad5Panaji5Jabalpur4Patna3Punjab & Haryana2Dehradun2Telangana2Varanasi2Rajasthan1SC1Calcutta1

Key Topics

Section 12A111Section 80G(5)102Section 12A(1)(ac)96Exemption39Charitable Trust21Section 80G(5)(iii)15Section 1114Section 80G(5)(vi)10Section 1210Section 253(3)

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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

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

Showing 1–20 of 39 · Page 1 of 2

9
Addition to Income5
Natural Justice5
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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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)

vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form

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

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

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

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

vi) CIT-II vs. Sri Radha Raman Niwas Trust, 42 taxmann.com 77 (Allahabad), (vii) M/s Sri Channa Mallikarjuna Trust Committee Gangavathi vs. CIT(E), ITA No.1829/Bang/2018, dated 04.05.2022 (Banglore), (viii) Maharaja Aggarsain Charitable Trust vs. CIT(E), 87 taxmann.com 153 (Chandigarh), (ix) Sri Guru Nanak Devji Religious & Charitable Trust vs. CIT(E), ITA No.384/CTK/2018 (Cuttack), (x) Mahajan Awas Foundation

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. 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

SVNIT ALUMNI ASSOCIATION SURAT CHAPTER,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1076/SRT/2024[NA]Status: DisposedITAT Surat20 Feb 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

80G(5)(vi). The ld. AR also relied on the decisions in the cases of (i) Shah Gulabchand Shree Parshwanath Trust vs. CIT(E), 165 taxmann.com 731 (Surat – Trib.), (ii) Shree Bhandari Gnyati Mandal vs. CIT(E), ITA No.1503/Ahd/2024 (Ahd – Trib.) and (iii) Parul University Alumni Association vs. CIT(E), ITA No.70/Ahd/2024 (Ahd – Trib.). The ld. AR submitted that

SVNIT ALUMNI ASSOCIATION SURAT CHAPTER,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1077/SRT/2024[NA]Status: DisposedITAT Surat20 Feb 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

80G(5)(vi). The ld. AR also relied on the decisions in the cases of (i) Shah Gulabchand Shree Parshwanath Trust vs. CIT(E), 165 taxmann.com 731 (Surat – Trib.), (ii) Shree Bhandari Gnyati Mandal vs. CIT(E), ITA No.1503/Ahd/2024 (Ahd – Trib.) and (iii) Parul University Alumni Association vs. CIT(E), ITA No.70/Ahd/2024 (Ahd – Trib.). The ld. AR submitted that

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

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

ITA 1178/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause (iii) to clause (ac) to subsection (1) of Section 12A of the Act. Such institutions are required to apply for final registration at least six months prior to expiry of the period of provisional registration

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

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

ITA 1174/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause (iii) to clause (ac) to subsection (1) of Section 12A of the Act. Such institutions are required to apply for final registration at least six months prior to expiry of the period of provisional registration

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

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

ITA 1163/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause (iii) to clause (ac) to subsection (1) of Section 12A of the Act. Such institutions are required to apply for final registration at least six months prior to expiry of the period of provisional registration

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

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

ITA 1165/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause (iii) to clause (ac) to subsection (1) of Section 12A of the Act. Such institutions are required to apply for final registration at least six months prior to expiry of the period of provisional registration

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

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

ITA 1180/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause (iii) to clause (ac) to subsection (1) of Section 12A of the Act. Such institutions are required to apply for final registration at least six months prior to expiry of the period of provisional registration

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

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

ITA 1171/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause (iii) to clause (ac) to subsection (1) of Section 12A of the Act. Such institutions are required to apply for final registration at least six months prior to expiry of the period of provisional registration