Section 17A(2) of the Income Tax Act

THAKKAR KARSANDAS KALABHAI MAUVAN GAUSHALA PANJRAPOLE,MAUVAN vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

BRAHMKSHTRIYA RELIEF SOCI ETY,JETPUR vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

DHIRAJLAL NARANJI JASANI CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

CHUNILAL BHAGWANJI ANATH GAUSHALA PANJRAPOLE TRUST,JAM KHAMBHALIYA vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

JOSHI TRIBHOVAN TULSI KALAVNI MANDAL RAJKOT,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

SHRI BAJRANG MITRA MANDAL TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

JETPUR KELVANI MANDAL,JETPUR vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

MUKTABEN MAYASHANKER VORA SARAVAJNIK TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

LOHANA YUVAK PRAGTI MANDAL,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

SETU PARIVAR CHARITABLE TRUST,SURAT vs. CIT(E), AHEMDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.695 & 696/Srt/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The Cit(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8688J (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 30/10/2025