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

5)(iii) of the Act by illegal and improper application of the\nprovisions contained under sub-section (5B) to 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

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

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

5)(iii) of the Act by illegal and improper application of the\nprovisions contained under sub-section (5B) to 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

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

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

80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim for want of Form 10B, which

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

80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim for want of Form 10B, which

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

80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim for want of Form 10B, which

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

80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

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(5

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

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

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

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 in filing appeal before the Tribunal. 3. On merit of the case, the ld. AR of the assessee submits that the application of assessee under Section 12AB of the Act was rejected by the ld. CIT(E) on the ground that there is mismatch in the name of assessee on PAN and in the constitution

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 in filing appeal before the Tribunal. 3. On merit of the case, the ld. AR of the assessee submits that the application of assessee under Section 12AB of the Act was rejected by the ld. CIT(E) on the ground that there is mismatch in the name of assessee on PAN and in the constitution

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

5. We have heard both parties on this preliminary issue and find that the delay of 90 and 86 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit for condonation of delays would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing

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

5. We have heard both parties on this preliminary issue and find that the delay of 90 and 86 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit for condonation of delays would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing

SHAH MANILAL MOTILAL KHADAYTA,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 244/Srt/2025 (Hybrid Hearing) Shah Manilal Motilal Commissioner Of Income-Tax बनाम/ Khadayta Chhatralay & (Exemption), Ahmedabad, Aayakar Vs. Bhuvan Mandal Gurjar Bhawan (Vejalpur), Near Sachin Ealiya, Contractor Ni Sheri, Tower, 100 Foot Ring Road, Haripura, Surat-395 003 Anandnagar-Prahladnagar Road, Ahmedabad-380 015 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aants 1271 L (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 80G(5)(iii) of Income-tax Act, 1961 (‘in short, the Act’) in absence of valid registration certificate u/s 12A of the Act. 2. Grounds of appeal raised by the assessee for the appeals are as under: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of the Income