NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being a public charitable trust

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being a public charitable trust

MOEEN MEMORIAL WELFARE TRUST,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Moeen Memorial Welfare Trust Deputy Commissioner Of Income Tax, Cpc, Bangalore Sheri Street, Opp. Petrol Pump, Vs. Olpad, Surat-394540 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtm 2052 P (Appellant ) (Respondent)

charitable activities and that is why the assessee got registration under section 12AA of the Act, hence such genuine trust should be encouraged and should not be penalized for technical mistake. Therefore, Ld. AR submits that assessee-trust has furnished petition for condonation of delay

GANGESHWAR SEVA MANDAL CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

condoning the delay of 103 days in Gangeshwar Seva Mandal Charitable Trust Vs CIT(E) filing appeal, therefore, the delay

GANGESHWAR SEVA MANDAL CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

condoning the delay of 103 days in Gangeshwar Seva Mandal Charitable Trust Vs CIT(E) filing appeal, therefore, the delay

VADASADA CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.198/Srt/2023 (Virtual Court Hearing) Vadasada Charitable Trust Commissioner Of Income Tax C/O 701 7Th Floor Meridian Towers, (Exemption), Ahmedabad, Aayakar Vs. Ring Road, Udhna Darwaja, Surat- Bhawan, Ashram Road, 395002 Ahmedabad-380009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtv 6713 C (अपीलाथ" /Assessee ) (""थ"/Respondent)

Charitable Trust 5) There was no mala fide intention on the part of the assessee in delay filing of appeal.” 3. On the other hand, Ld. CIT-DR for the Revenue submitted that assessee-trust has not explained sufficient reasons to condone

MAHAVIR EDUCATION TRUST,SURAT vs. ADDITIONAL CIT CPC/ JURISDICTIONAL A.O. EXEMPTION WARD, SURAT, BENGALURU/SURAT

In the result, appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Mahavir Educational Trust, Addl.C.I.T., 6/1020, Opp. Jay Jalaram Khaman, C.P.C. Bangalore, Vs. Balaji Road, Nani Chhipwad, Gopipura, Surat-395001. (Gujarat) Jurisdictional A.O. Pan No. Aaatn 4014 C Exemption Ward, Surat. Appellant/ Assessee Respondent/ Revenue

Trust Vs Addl.CIT(CPC) intentional should not come in getting the justice. The ld. AR of the assessee prayed for condoning the delay. 3. On merit, the ld. AR of the assessee submits that the assessee is a charitable

PRAFULCHABNDRA BHAICHANDBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WD.2(3)(3), SURAT

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.104/Srt/2021 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Prafulchandra Bhaichandbhai Patel, Vs. Income Tax Officer, Ward- Bharthana (Vesu), Via-Althan, Taluka 2(3)(3), Aaykar Bhavan, Majura Choryasi, Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azcpd7755Q (Appellant ) (Respondent)

Charitable Trust v. Deputy CIT [2006] 280 ITR 357 has also held that no hard and fast rule can be laid down in the matter of condonation of delay

SHRI MODH PATNI GHANCHI GNATI PUNCH TRUST,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

charitable -trust should not be denied merely because the assessee-trust filed Form No.10B belated. Considering these facts and circumstances, we condone the delay

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

trust for past many years had substantially satisfied conditions for claiming exemption under section 11 and had also explained reason for delay in filing Form No. 10B due to illness of Accountant who was on leave for long time, matter was to be remanded to respondent to condone delay in filing Form 10B. 8. In the case of Sarvodaya Charitable

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

Charitable Trust vs. CIT(E) Asst. Years –N.A. - 2– “1. The appellant request for condonation of delay in filling appeal

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION) , AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

Charitable Trust vs. CIT(E) Asst. Years –N.A. - 2– “1. The appellant request for condonation of delay in filling appeal

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

condone delay in filing Form 10B. Shree Suigam Khodadhor Panjara Pole vs. ITO(E) Asst. Year –2019-20 - 5– 10. In the case of Sarvodaya Charitable Trust

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Charitable Trust provisional registration no. AADTG9648PE20212. The certificate of registration shall be renewed on or before six months, i.e., on or before 30.09.2024. The assessee-trust did not have full-time accountant to check the e-mail regularly. Consequently, due to oversight, the trust missed the deadline to reply to CIT(E) on 0110.2024 and it was not aware

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Charitable Trust provisional registration no. AADTG9648PE20212. The certificate of registration shall be renewed on or before six months, i.e., on or before 30.09.2024. The assessee-trust did not have full-time accountant to check the e-mail regularly. Consequently, due to oversight, the trust missed the deadline to reply to CIT(E) on 0110.2024 and it was not aware

SHREE SIDDHIVINAYK CHARITABLE TRUST JIYAV,SURAT vs. CIT(E), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Charitable Trust Jiyav & Katargam Industrial Estate Shedeholders each other, the cause of substantial justice may be preferred. Hence, delay in filling the appeal is condoned

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

condoning the delay in filing Form No. 10B along with the ITA No.515/SRT/2023 A.Y. 21-22 SMKR Vashi High School return filed. In the decision of this Court in Sarvodaya Charitable Trust

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

charitable in nature are for the benefit of any particular religious community or caste "Pareek caste". ITA No.393 & 394/SRT/2025 Pareek Vikas Trust v. CIT(E) 6. Aggrieved by the impugned order both dated 07.03.2023 and 10.03.2023 of the Ld. CIT(E), the assessee is in appeal before us. 7. At the outset, that the appeal (ITA No. 393/Srt/2025) filed late