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

section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust appeals before this Tribunal. In the affidavit, it has been stated that the CIT(E) rejected the application in Form No.10AB u/s 12A(1)(ac)(iii) of the Act by passing

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

section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust appeals before this Tribunal. In the affidavit, it has been stated that the CIT(E) rejected the application in Form No.10AB u/s 12A(1)(ac)(iii) of the Act by passing

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

condone the delay and admit both appeals for hearing. 6. The facts of the case in brief are that the assessee filed an application for approval under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A

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

condone the delay and admit both appeals for hearing. 6. The facts of the case in brief are that the assessee filed an application for approval under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A

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

Appeals of the assessee are treated as allowed

sections": ["12AB", "80G(5)", "12A(1)(ac)(iii)", "253(3)"], "issues": "Whether the CIT(E) erred in rejecting the application for registration without providing adequate opportunity of hearing and proper service of notices, and whether the delay in filing appeals is liable to the Tribunal should be condoned

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

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

condonation of delay in filling appeal. The appellate order under section 12A(1)(ac)(iii) passed by CIT(Exemption), Ahmedabad

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

condonation of delay in filling appeal. The appellate order under section 12A(1)(ac)(iii) passed by CIT(Exemption), Ahmedabad

ROTARY SHAISHNIK TABIBI SEVA SAHAYAK MANDAL,VALSAD vs. CIT(EXMEPTION), AHMEDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकरअपीलसं./Ita No. 396/Srt/2025 (िनधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Rotary Shaishnik Tabibi Seav Vs. Cit(Exemption) Sahayak Mandal Room No. 609, Floor No. 6, Ayakar Vai – Bhilad, At Post Sarigam Bhavan (Vejalpur), Prahalad Nagar, Road, Ahmedabad - 380015 Valsad – 396170 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6053N (Appellant) (Respondent) Appellant By : Shri Suresh K. Kabra, Ca Respondent By : Shri Ravi Kant Gupta, Ld.Cit(Dr) Date Of Hearing : 04/08/2025 Date Of Pronouncement : 18/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

condoned the delay in filing the appeal by 562 days, and the appeal heard on merit. 9. We hold that the orders dated 18.09.2023 passed by the CIT(Exemption), Ahmedabad, rejecting the assessee’s applications under section 12A(1)(ac

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

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

KUMARI HEMANGI SOMCHAND SUMARIA CHARITABLE TRUST,VAPI vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Prusethkumari Hemangi Somchand Vs. The Cit(Exemption), Sumaria Charitable Trust, Ahmedabad Plot No.167/168, Sector 1, Saurabh Society, Gidc Vapi, Gujarat – 3963195 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk9084E (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 13/08/2025

section 253(3) of the Act. The assessee has filed affidavit giving reasons for delay in filing appeal before this Tribunal. In the affidavit, the assessee submitted that order in Form No.10AD was passed on 18.09.2023 wherein the application of the Trust in Form No. 10AB u/s 12A(1)(ac)(iii) of ITA Nos.286/SRT/2025 Kumari Hemangi Somchand Sumaria Charitable Trust

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

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

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

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

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

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

SHRI SANSKAR EDUCATION AND CHERITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.756/Srt/2025 (Hybrid Hearing) Shri Sanskar Education & Cheritable Vs. Commissioner Of Income- Trust Tax(Exemption), 1, Anaval, Surat, Surat-396510 Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawts 6661 B (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Parin Shah, Ca Respondent By Shri Mukesh Jain, (Cit) Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 26.09.2025

ac) of sub section (1) of section 12A of the Income-tax Act (for short ‘the Act’). 2. Grounds of appeal raised by the assessee are as under: “1. The order passed by CIT (Exemption) is invalid, bad in law and required to be quashed. 2. Ld. CIT (Exemption) erred in law and on facts in rejecting application by violating