GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

delays in filling both appeals are condoned in the interest of justice subject to the payment of Rs.10,000/- (Rupees Ten Thousand only) by the appellant to ‘District Legal Services Authority, Surat’. ITA No.197/SRT/2025: 5. The grounds of appeal raised by the assessee in ITA No.197/SRT/2025 are as follows: “1. On the facts and in circumstances of the case

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

delays in filling both appeals are condoned in the interest of justice subject to the payment of Rs.10,000/- (Rupees Ten Thousand only) by the appellant to ‘District Legal Services Authority, Surat’. ITA No.197/SRT/2025: 5. The grounds of appeal raised by the assessee in ITA No.197/SRT/2025 are as follows: “1. On the facts and in circumstances of the case

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

delays in filling both appeals are condoned in the interest of justice subject to the payment of Rs.10,000/- (Rupees Ten Thousand only) by the appellant to ‘District Legal Services Authority, Surat’. ITA No.197/SRT/2025: 5. The grounds of appeal raised by the assessee in ITA No.197/SRT/2025 are as follows: “1. On the facts and in circumstances of the case

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

delay in filling the appeal is condoned and we proceed to decide the case on merit. ITA No.697/SRT/2025 (AY 2025-26): 6. The brief facts of the case are that the assessee filed an application for registration/incorporation in Form No.10AB u/s 12A(1)(ac)(iii) of the Act. The CIT(E) issued notices on 06.09.2024 and 25.10.2024. The applicant

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

SHREE SURAT SOUTH JARI MANDAL,SURAT vs. CIT(EXEMPTION), AHEMDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

ac) of sub-section (1) of section 12A of the Act and also cancelled the provisional registration. 4. Aggrieved by the order of CIT(E), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) submitted that as the case has been decided without considering the merit of the case, he requested that the matter

SHREE SURAT SOUTH JARI MANDAL,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 Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

ac) of sub-section (1) of section 12A of the Act and also cancelled the provisional registration. 4. Aggrieved by the order of CIT(E), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) submitted that as the case has been decided without considering the merit of the case, he requested that the matter

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

condone the delay in the interest of justice subject to payment of cost of Rs.10,000/- by the appellant to ‘Prime Minister National Relief Fund’. ITA No.332/SRT/2025: 7. The brief facts of the case are that the assessee filed an application for registration/incorporation in Form No.10AB u/s 12A(1)(ac)(iii) of the Act. The CIT(E) issued notices

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

condone the delay in the interest of justice subject to payment of cost of Rs.10,000/- by the appellant to ‘Prime Minister National Relief Fund’. ITA No.332/SRT/2025: 7. The brief facts of the case are that the assessee filed an application for registration/incorporation in Form No.10AB u/s 12A(1)(ac)(iii) of the Act. The CIT(E) issued notices

BHUPATBHAI DHANJIBHAI KOTHARI,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, appeal of the assessee is allowed for statistical\npurposes

1)(c), filed an appeal before the CIT(A)\non the advice of the new consultant. The CIT(A) reiterated the section\n249(3) of the Act and power of the CIT(A) to condone the delay in\nfiling appeal, which is at para 5.1 of his order. The CIT(A) has placed\nreliance in cases of AC

JAINAM 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 Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

condone the delay and admit both appeals for hearing. 6. Brief facts of the case are that the assessee filed an application for registration/incorporation in Form No.10AB u/s 12A(1)(ac)(iii) of the Act. The CIT(E) had issued notices of hearing on 25.07.2024 and 13.09.2024 and requested assessee to furnish details and documents. The applicant had neither filed

JAINAM 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 Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

condone the delay and admit both appeals for hearing. 6. Brief facts of the case are that the assessee filed an application for registration/incorporation in Form No.10AB u/s 12A(1)(ac)(iii) of the Act. The CIT(E) had issued notices of hearing on 25.07.2024 and 13.09.2024 and requested assessee to furnish details and documents. The applicant had neither filed

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

delay in filling the appeal is condoned and we proceed to decide the case on merit. 5. The grounds of appeal raised by the assessee in ITA No.1306/SRT/2024 are as follows: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has erred in rejecting the application

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

delay in filling the appeal is condoned and we proceed to decide the case on merit. 5. The grounds of appeal raised by the assessee in ITA No.1306/SRT/2024 are as follows: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has erred in rejecting the application

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

delay in filling the appeal is condoned and we proceed to decide the case on merit. 5. The grounds of appeal raised by the assessee in ITA No.1306/SRT/2024 are as follows: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has erred in rejecting the application

NIRANGDIN TRUST,SURAT vs. CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.293 To 295/Srt/2025 (Hybrid Hearing) Nirangdin Trust, Vs. The Cit(Exemption), 12, P. K. Vakil Atashbehram, P. K. Ahmedabad Vakil Street, Shahpore, Gujarat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp1097M (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 11/06/2025

12, P. K. Vakil Atashbehram, P. K. Ahmedabad Vakil Street, Shahpore, Gujarat – 395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTP1097M (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 05/06/2025 Date of Pronouncement 11/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These three appeals emanate from the separate orders dated

NIRANGDIN TRUST,SURAT vs. CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.293 To 295/Srt/2025 (Hybrid Hearing) Nirangdin Trust, Vs. The Cit(Exemption), 12, P. K. Vakil Atashbehram, P. K. Ahmedabad Vakil Street, Shahpore, Gujarat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp1097M (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 11/06/2025

12, P. K. Vakil Atashbehram, P. K. Ahmedabad Vakil Street, Shahpore, Gujarat – 395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTP1097M (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 05/06/2025 Date of Pronouncement 11/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These three appeals emanate from the separate orders dated