SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Charitable Trust therefore the deduction should be allowed to the assessee-trust. To support his plea, the ld Counsel relied on the judgment of Hon`ble Gujarat High Court in the case of Mayur Foundation, 274 ITR 562 (Gujarat). 7. The Ld. Counsel also contended that assessee’s case is also squarely covered by the judgment of the Co-ordinate

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

disallowance of exemption under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act), therefore, all the appeals were ITA No.383 to 385/Srt/2022 Navbharat 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

disallowance of exemption under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act), therefore, all the appeals were ITA No.383 to 385/Srt/2022 Navbharat 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

disallowance of exemption under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act), therefore, all the appeals were ITA No.383 to 385/Srt/2022 Navbharat Charitable Trust

UDHNA ACADEMY EDUCATION TRUST,,SURAT vs. THE ACIT, CIRCLE-2,, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Arjun Lal Saini(Virtual Hearing) आ.अ.सं./I.T.A No.3023/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Udhna Academy Education Trust, V The Assistant Commissioner Central Road No.14, Udhyog Nagar S Of Income Tax, Circle-2, Surat. Sangh, Udhna, Surat – 394 210. . [Pan: Aaatu 0431 F] अपीलाथ" / Appellant ""यथ"/Respondent

disallowance of claim of accumulation being 15% of total gross income is also covered by the decision of Mumbai Tribunal in Lalji Velji Charitable Trust

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

charitable trust registered under section 12A of the Act. An intimation was issued by the CPC under section 143(1) of the Act, in which the amount claimed by the assessee as application of income and accumulation of income was disallowed

TRINITY EDUCATION TRUST,SURAT vs. THE INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

charitable trust and having registration under section 12A of the Act. The assessee is running school and income derived from school fees. The 2 Trinity Education Trust Assessing Officer disallowed

INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT

In the result, appeal of the Revenue is dismissed

Charitable Trust v. ITO (1975) 98 ITR 557 (All.) and the judgment of Hon'ble Gujarat High Court in the case of Commissioner v. BalUtkarsh Society (1979) 119 ITR 137 (Guj.) and the decision of the Tribunal Delhi Bench 'A' in the case of Dharam Partishithanam (supra) and the decision of Tribunal in the case of St. Ann's Home

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

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Charitable Trust “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing Centre, Bengaluru) in making adjustment u/s 143(1) by disallowing

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Charitable Trust “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing Centre, Bengaluru) in making adjustment u/s 143(1) by disallowing

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)

disallowed the claim of benefit under section 11 and 12 of the Act to the assessee- trust on the ground that the assessee failed to furnish audit report along with return of income as per the requirement of section 12A(1) of the Act, which the ld.CIT(A) reversed, finding that the assessee had indeed filed the audit report though

ITO (EXEMPTION) WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

trust; which is otherwise for general public utility, and therefore, of charitable nature. By applying the ratio of the said decision to the assessee`s case under consideration, it can be said that whatever the surplus arises is purely incidental 11 ITA No.189 & 190/SRT/2020 (A.Ys.14-15 &17-18) Gujarat Hira Bourse and no adverse inference of carrying out trade

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

trust; which is otherwise for general public utility, and therefore, of charitable nature. By applying the ratio of the said decision to the assessee`s case under consideration, it can be said that whatever the surplus arises is purely incidental 11 ITA No.189 & 190/SRT/2020 (A.Ys.14-15 &17-18) Gujarat Hira Bourse and no adverse inference of carrying out trade

SHRI SAIBABA PARIVAR TRUST,NA vs. ARIVS.INCOME TAX OFFICER, (EXEMPTION WARD), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Saibaba Parivar Trust Income Tax Officer C/O Rasiklal Chhaganabhai (Exemption Ward) Vs Patel,Bangi Falia, Aaykar Bhavan, Mitha Kuva, Billimora, Majura Gate, Gandevi, Navsari Surat Pan : Aaits 2172 H Assessee / Appellant Revenue /Respondent

charitable objects. The assessee is registered under provision of Bombay Public Trust Act, vide registration dated 24.08.2007. The assessee filed his return of income for assessment year (AY) 2013-14 declaring total of Rs.1,36,994/-. The case was selected for scrutiny and assessment completed under section 143(3) on 04.03.2014. The Assessing Officer while passing the assessment order disallowed

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)

disallowance of exemption of Rs.16,21,600/- claimed u/s 11 of the Act. 10. We note that the certificate of registration of the trust is effective. Thus, looking into the facts and circumstances of the present case, where the assessee-trust has satisfied all conditions for availing benefit of exemption u/s 11/12 of the Act, such trust should

HALIMA ADAMJI MEDICAL AND EDUCATION CHARITABLE TRUST,SURAT vs. CIT, (EXEMPTION),, AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.764/Srt/2025 Assessment Year: 2025-26 (Hybrid Hearing) Halima Adamji Medical & Cit (Exemption), Ahmedabad बनाम/ Education Charitable Trust Vs. Office No. 1, Ground Floor, Halima Apartment, New Rander Road, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaath 6553 M (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रती क" ओर से/Appellant By Shri Sapnesh R. Sheth, Ca राज"वक" ओर से /Respondent By Shri Abhishek Gautam, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 23/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

Charitable Trust 2. On the facts and circumstances of the case as well as law on the subject, the Id. Commissioner of Income Tax (Exemption) has erred in not granting permanent registration to the assessee trust by rejecting the application filed in Form 10AB u/s 12A (1) (ac)(vi) of the I.T Act 1961. 3. It is therefore prayed that

DEPUTY COMMISSIONER OF INCOME TAX, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

Charitable Trust Fund even though the assessee failed to establish the said fund was utilized during the year for the benefit of members & the society. 3. On the facts and circumstances of the case and in law, the Learned CIT(A) has erred in deleting the addition of Rs. 4,02,60,235/- made on account of disallowance