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

condonation of delay for filing form 10B whereby it has been held by various judicial pronouncements that audit report can be filed at even appellate stage more particularly as held by the jurisdictional High Court in case of Trust for Reaching The Unreached Through Trustee v. CIT(Exemption) (2021) 279 Taxman 229 (Guj) that a trust cannot be denied exemption

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

Section 80G(5)(iii) of the Income-tax Act without granting adequate opportunity of hearing and proper consideration of the submitted documents. Whether the delays in filing the appeals should be condoned

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

Section 80G of the Income Tax\nAct and hence, the order passed in Form No. 10AD is liable to be struck down.\n(3) Your appellant further reverse it's rights to add, alter, amend or modify any\nof the aforesaid grounds before or at the time of hearing of the appeal.”\n3.\nITA No.487/SRT/2025: Perusal of record show that

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

Section 80G of the Income Tax\nAct and hence, the order passed in Form No. 10AD is liable to be struck down.\n(3) Your appellant further reverse it's rights to add, alter, amend or modify any\nof the aforesaid grounds before or at the time of hearing of the appeal.”\n3.\nITA No.487/SRT/2025: Perusal of record show that

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

Section 80G(5)(iii) of the Income-tax Act. The trusts are stated to be old and operating under the banner \"Parsi Panchayat\". The delay in filing the appeals was 56 days, attributed to the previous Chartered Accountant. The Revenue did not oppose the condonation

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

In the result, all these three appeals of the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

condonation of delay before the jurisdictional Commissioner (Exemptions). The ld. AR of the assessee submits that as submitted earlier on similar facts and circumstances of the case, the assessee was allowed relief in A.Y. 2017-18 to 2019-20 in ITA No. 383, 384 & 385/Srt/2022 order dated 28/02/2023. The ld. AR for the assessee further submits thus, the grounds

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

Section 80G of the Income Tax\nAct and hence, the order passed in Form No. 10AD is liable to be struck down.\n(3) Your appellant further reverse it's rights to add, alter, amend or modify any\nof the aforesaid grounds before or at the time of hearing of the appeal.”\n3.\nITA No.487/SRT/2025: Perusal of record show that

SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

delay is condoned and the appeal is admitted. 4. Brief facts of the case are that the appellant electronically filed an application for approval under clause (iii) of first proviso to sub section (5) of section 80G

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

section 12A of the Act was rejected by the CIT(Exemptions). The counsel for the assessee submitted that the reason for non-compliance of the notices by the assessee trust was due to ill health of their Chartered Accountant, which is also affirmed by the assessee in their application for condonation of delay. The Counsel for the assessee submitted that

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

section 12A of the Act was rejected by the CIT(Exemptions). The counsel for the assessee submitted that the reason for non-compliance of the notices by the assessee trust was due to ill health of their Chartered Accountant, which is also affirmed by the assessee in their application for condonation of delay. The Counsel for the assessee submitted that

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

condonation of delay in filing appeal before the Tribunal and would submits that bench may take its view as per law. Gangeshwar Seva Mandal Charitable Trust Vs CIT(E) 6. On the submission against the rejection of application by ld. CIT(E) under Section 12AB and 80G

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

condonation of delay in filing appeal before the Tribunal and would submits that bench may take its view as per law. Gangeshwar Seva Mandal Charitable Trust Vs CIT(E) 6. On the submission against the rejection of application by ld. CIT(E) under Section 12AB and 80G

SAFETY EDUCATION AND RESEARCH FOUNDATION ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

condoned the delay of 521 days, subject to a cost of Rs. 5000 to be deposited with the Prime Minister Relief Fund, and remanded the matter back to the CIT(E) for fresh adjudication. The CIT(E) was directed to provide the assessee with an opportunity of hearing, uninfluenced by the previous order.", "result": "Remanded", "sections": ["80G

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 of the Act. The CIT(E) issued two notices on 25.07.2024 and 01.10.2024 respectively. The assessee-trust had been granted

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 of the Act. The CIT(E) issued two notices on 25.07.2024 and 01.10.2024 respectively. The assessee-trust had been granted

ANKLESHWAR INDUSTRIAL DEVELOPMENT SOCIETY,,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Ankleshwar Industrial Income Tax Officer, Development, Society. Ward-1, Vs Smt. Jayaben Mody Hospital, Bharuch. Valia Road, Gidc, Ankleshwar, Bharuch-393002. Pan: Aaata 4648 Q Appellant/ Revenue Respondent/ Assessee

Section 11(1)(d) of the I.T. Act, 1961. 3. Your Appellant prays to reserve the right to add, alter, amend and/or withdraw any of the above grounds of appeal.” Ankleshwar Industrial Development Society 2. On perusal of record, we find s that impugned order was passed by ld. CIT(A) on 25.04.2018, however this appeal was presented before Tribunal

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

80G(5) of Act granted by CIT-II, Surat vide certificate dated 05.10.2010.The assessee further submitted that the accounts of the trust are also audited, not only under the IT Act but also under Bombay Public Trust Act. Copy of the Audit report dated 29.09.2019 for above year issued under Bombay Public Trust Act was also submitted before

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

condoned the delay in filing appeal (ITA No. 393/Srt/2025) by 694 days, and the appeal heard on merit. We further note that both the parties are agree having regarded to the interest of justice, an opportunity should be given to the assessee to present his case before the Ld. CIT(E). We set aside the order