Section 12A(1)(ac)(ii) of the Income Tax Act

Shia Immami Ismalia Girls Academy, Bhuj vs. CIT (Exemption), Ahmedabad

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.50/Rjt/2025 (निर्धारण वर्ष / Assessment Year: N.A.) Shia Immami Ismalia Girls Academy, Vs. Bhaveshwar Nagar, Bhuj, Kutch, Gujarat-370001 Commissioner Of Income Tax (Exemption), Ahmedabad स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts3142F (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri R. B. Shah, Ar : Shri Sanjay Punglia, Cit Dr : 02/06/2025 : 30/06/2025 आदेश / Order Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad Vide Order Dated 04.09.2024, Wherein Ld. Commissioner Of Income Tax (Exemption) Rejected The Application Filed By The Assessee In Form No. 10Ab Under Section 12A(1)(Ac)(Ii) Of The Act Holding That The Application Filed By The Assessee Under Section 12A(1)(Ac)(Ii) Of The Act In Form No. 10Ab Is Prima Facie Not Maintainable. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. That The Learned Cit (Exemption) Has Erred Both On Facts & In Law In Not Granting Registration To The Appellant Trust On The Mere Ground That In The Application Made In Form No. 10Ab Of The Income Tax Rules, Section 12A(1)(Ac)(Ii) Of The Income Tax Act Had Inadvertently Been Typed On Account Of Typographical Error Instead Of Section 12A(1)(Ac)(Iii) Of The Act. 2. The Appellant Craves Leave To Add, Alter & Amend Or Delete Any Of The Grounds Of Appeal Before Or At The Time Of Hearing.”

Data Sher Singh Salaria Charitable Trust, Data Sher Singh Salaria Charit vs. Income Tax Officer 1(1), Jammu

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Data Sher Singh Salaria Charitable Trust, Jammu vs. Income Tax Officer Ward-1(1), Jammu

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Janta Sarvajanik Kelvani Mandal, Surat vs. CIT(Exemption), Ahmedabad

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.277 & 273/Srt/2025 Assessment Years: (2024-25) (Hybrid Hearing) Janta Sarvajanik Kelvani Vs. The Cit(Exemption), Mandal, Ahmedabad Sarvodaya Nagar, Sardar Baug, Gujarat – 3946002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatj1758N (Appellant) (Respondent) Appellant By Shri Dinesh Ramani, Ca Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 11/06/2025

Janta Sarvajanik Kelvani Mandal, Surat vs. CIT(Exemption), Ahmedabad

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.277 & 273/Srt/2025 Assessment Years: (2024-25) (Hybrid Hearing) Janta Sarvajanik Kelvani Vs. The Cit(Exemption), Mandal, Ahmedabad Sarvodaya Nagar, Sardar Baug, Gujarat – 3946002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatj1758N (Appellant) (Respondent) Appellant By Shri Dinesh Ramani, Ca Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 11/06/2025

Saraswati Shishu Mandir Managing Committee, Puri vs. Commissioner-of-Income Tax(Exemption), Hyderabad

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rakesh Mishra (Accountant Member)

Saraswati Shishu Mandir Managing Committee, Puri vs. Commissioner-of-Income Tax(Exemption), Hyderabad

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rakesh Mishra (Accountant Member)

Saraswati Shishu Vidya Mandir, Puri vs. Commissioner-of-Income Tax(Exemption), Hyderabad

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 105/Ctk/2025 Assessment Year: 2025-2026 Saraswati Shishu Vidya Mandir,……………Appellant Ghoda Bazar, Puri Town, Puri-752001, Odisha [Pan:Aaias9602F] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behura & Ananta Naayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue