Section 80G(5B) of the Income Tax Act

Income-tax Act, 2025: s.133

Section 80G(5B) falls under section 80G of the Income-tax Act, 1961, which corresponds to section 133 (Deduction in respect of donations to certain funds, charitable institutions, etc) of the Income-tax Act, 2025.

Read section 133 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80G(5B) is Upper Ganges Sugar Mills Ltd. v. CIT (93 Taxmann 645), cited in 25 of the 145 judgments on BharatTax that turn on this section.

Leading authorities on Section 80G(5B)

Upper Ganges Sugar Mills Ltd. v. CIT
93 Taxmann 645 · 1997 · Supreme Court
25
citing judgments

An institution or fund is deemed to be one to which section 80G applies even if it incurs expenditure of a religious nature not exceeding five per cent. of its total income, overriding Explanation 3 to section 80G(5)(ii).

Yug Chetna Parmarth Trust v. CIT
44 Taxmann.com 446 · 2014 · Reported
14
citing judgments

An institution is disentitled from approval under section 80G(5) if its trust deed contains even a single religious object, as it is not established wholly for charitable purposes. This applies even if the trust also has charitable objects or if section 80G(5B) is considered.

CIT v. Barkate Saifiyah Society
213 ITR 492 · 1995 · High Court
13
citing judgments

Section 13(1)(b) of the Income Tax Act, 1961, which denies exemption, applies only to trusts that are purely for charitable purposes. If a trust has both charitable and religious objects, section 13(1)(b) is not applicable, and such a trust may be entitled to exemption under section 11.

CIT v. Sri Radha Raman Niwas Trust
42 Taxmann.com 77 · 2014 · High Court
13
citing judgments

Carrying out 'sewa puja' and 'Akhand Naam Sankirtan' in an Ashram constitutes a charitable activity under Section 2(15), and such activities do not justify rejection of registration under Section 12A or approval under Section 80G unless proven to be for a specific community.

Gurukrupa Foundation v. CIT(E)
172 Taxmann.com 737 · 2025 · ITAT
6
citing judgments
Jaipur in Shiv Ratan Rathi Foundation v. CIT
20 Taxmann.com 221 · 2012 · Reported
6
citing judgments
ACIT v. Teleperformance Global Service\nPvt. Ltd.
170 Taxmann.com 81 · 2025 · Reported
5
citing judgments
Jay Mataji Charitable Trust v. Commissioner
160 Taxmann.com 276 · 2024 · Reported
4
citing judgments
Tirumala Tirupati Devasthanam v. Chief C.I.T
251 ITR 849 · 2001 · High Court
4
citing judgments
International Pentecostal Church of God v. ITO
11 Taxmann.com 91 · 2011 · Reported
3
citing judgments

Judgments on Section 80G(5B)

Rajvee Foundation, Patan vs. The CIT(Exemption), Ahmedabad

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

ITA 438/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner Of 8, Yash Kutir Society, बनाम/ Income Tax, V/S. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./Pan: Aaetr6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kunal P Sanghvi, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 26.12.2024, Passed Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Whereby The Assessee’S Application In Form No. 10Ab For Approval Under Section 80G Was Rejected & The Provisional Approval Earlier Granted Was Cancelled. Rajvee Foundation Vs. Cit(E) Assessment Year N.A 2 Facts Of The Case

For Appellant: Shri Kunal P Sanghvi, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Shri Champaberaja Mitra Mandal, Jamnagar vs. Income Tax Officer - Exemption, Ward 2, Rajkot

In the result, the appeal filed by the assessee is allowed

ITA 53/RJT/2025[2025-26]Status: DisposedITAT Rajkot18 Aug 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 80GSection 80G(5)Section 80G(5)(iii)

Akhil Kutch Rabari Samaj Seva Trust, Bhuj Kutch vs. CIT (Exemption), Ahmedabad

ITA 117/RJT/2025[NA]Status: DisposedITAT Rajkot18 Aug 2025

Bench: Dr. Arjun Lal Saini & Dr. Diesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 80GSection 80G(5)

Shree Govardhan Seva Trust, Vadodara vs. The CIT(Exemption), Ahmedabad

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

ITA 2106/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Aug 2025

Bench: Us That Initially The Trustees Were Not Aware Of Passing Of The Order Being Unfamiliar With The Use Of Technology, The Order Being Served On Email, But, However, As Soon As They Were Informed By Their Counsel Of The Order By The Ld. Cit(E), The Assessee Immediately Took Pro-Active Steps & Filed Appeal Before Us, Though By A Slight Delay Of 16 Days.

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Rignesh Das, CIT.DR
Section 80GSection 80G(5)

Puja Foundation, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 341/AHD/2025[NA]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Shri T.R. Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\nITA No. 341/Ahd/2025\nPuja Foundation\nC/22 Riveri Antilia,\nCorporate Road,\nAhmedabad-380015\nGujarat\nPAN: AATFP1718R\n(Appellant)\nCIT(Exemption),\nAhmedabad\nVs\n(Respondent)\nAssessee Represented: Shri Parin S. Shah, A.R.\nRevenue Represented: Shri R. P. Rastogi, CIT-DR\nDate of hearing\nDate of pronouncement\n: 06-08-2025\n: 12-08-2025\nआदेश/ORDER\nPER : T.R. SENTHIL KUMAR (Judicial Member)

Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)

Sarva Jana Seva Trust, Namakkal vs. CIT, Exemptions, Chennai

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

ITA 980/CHNY/2025[-]Status: DisposedITAT Chennai12 Aug 2025

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.980/Chny/2025

For Respondent: Shri Bipin C.N, CIT
Section 80GSection 80G(5)(iii)

Oswal Charities, Jamnagar vs. The CIT (Exemption), Ahmedabad

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

ITA 10/RJT/2025[2024-25]Status: DisposedITAT Rajkot31 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 10/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Oswal Charities Cit(Exemption) Vs. Satish Sadan, Street No.44, Digvijay Ahmedabad - 380015 Plot, Jamnagar- 361005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaato0228Q (Appellant) (Respondent) Appellant By : Ms. Amoli Gusani, Ld. Ar Respondent By : Shri Sanjay Kumar, Ld. Cit(Dr) Date Of Hearing : 18/06/2025 Date Of Pronouncement : 31/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Ms. Amoli Gusani, Ld. ARFor Respondent: Shri Sanjay Kumar, Ld. CIT(DR)
Section 80GSection 80G(5)(iii)

Shri Digmber Jain Atiksha Keshtra Padampura, Jaipur vs. CIT Exemption, Jaipur

ITA 191/JPR/2025[NA]Status: DisposedITAT Jaipur30 Jul 2025

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajeev Sogani, C.AFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 12Section 80GSection 80G(5)Section 80G(5)(B)Section 80G(5)(iii)

Shri Gajanan Maharaj Gupte Samadhi Vishvasta Mandal, Pune vs. CIT Exemption, Pune

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

ITA 918/PUN/2025[-]Status: DisposedITAT Pune30 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.918/Pun/2025 Shri Gajanan Maharaj Gupte Cit (Exemptions), Pune Samadhi Vishvasta Mandal, House No. 669, Rahalkar Wada, Vs. Raviwar Peth Raviwar Karanja, Nashik-422001 Pan : Aadts2109R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar Date Of Hearing : 28-07-2025 Date Of 30-07-2025 Pronouncement : आदेश / Order

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

Ahir Samaj Trust, Porbandar vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 49/RJT/2025[2024-25]Status: DisposedITAT Rajkot23 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.49/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. बनाम Ahir Samaj Trust Principal Commissioner Of Income- At Bhoddar, Dist. Tax (Exemption), Ahmedabad /Vs. Porbandar-360 570 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaita 1524 D (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 09/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad, [In Short “Ld.Cit(E)”] Wherein Ld. Cit(E) Denied The Approval Of The Assessee U/S. 80G(5)(Ii) Of The Act & Rejected The Assessee’S Application In Form 10Ab For Approval U/S. 80G(5)(Iii) Of The Act, Holding That Assessee Trust Has Violated The Main Condition Of Sub-Section 5 Of Section 80G Of The Act, As The Assessee- Trust Is Not A Purely Charitable Trust.

For Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 5Section 5BSection 80(5)(iii)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

The Dastur Darab Pahalana Trust Funds, Surat vs. The CIT (Exemption), Ahmedabad

ITA 491/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.487/Srt/2025 (Hybrid Hearing) Bai Pirojbai Manekji Patel Singaporewalla English School For Girls, Gr. Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatl 1130 C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.488/Srt/2025 The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Ahmedabad-380 015 -394 601 Road, स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2648 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.489/Srt/2025 First Dastur Maherji Rana Trust Fund Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Ahmedabad-380 015 -394 601 Road, स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2651 A (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)

Section 80GSection 80G(5)Section 80G(5)(iii)

The Sorabjee Nusserwanjee Paruck Parsi Polytechnic Institute, Surat vs. The CIT (Exemption), Ahmedabad

ITA 490/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(iii)

First Dastur Maherji Rana Trust Fund, Surat vs. The CIT (Exemption), Ahmedabad

ITA 489/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.487/Srt/2025 (Hybrid Hearing) Bai Pirojbai Manekji Patel Singaporewalla English School For Girls, Gr. Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatl 1130 C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.488/Srt/2025 The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2648 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.489/Srt/2025 First Dastur Maherji Rana Trust Fund Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2651 A (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)

Section 80GSection 80G(5)Section 80G(5)(iii)

The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Surat vs. The CIT(Exemption), Ahmedabad

ITA 488/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.487/Srt/2025 (Hybrid Hearing) Bai Pirojbai Manekji Patel Singaporewalla English School For Girls, Gr. Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatl 1130 C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.488/Srt/2025 The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2648 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.489/Srt/2025 First Dastur Maherji Rana Trust Fund Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2651 A (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)

Section 80GSection 80G(5)Section 80G(5)(iii)

Bai Pirojbai Manekji Patel Singaporewalla English School for Girls, Surat vs. The CIT (Exemption), Ahmedabad

ITA 487/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.487/Srt/2025 (Hybrid Hearing) Bai Pirojbai Manekji Patel Singaporewalla English School For Girls, Gr. Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatl 1130 C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.488/Srt/2025 The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2648 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.489/Srt/2025 First Dastur Maherji Rana Trust Fund Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2651 A (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)

Section 80GSection 80G(5)Section 80G(5)(iii)

Shri Umiya Mataji Ishver Ramji Annakshetra Trust, Bhuj Kutch vs. CIT (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purpose, in above terms

ITA 116/RJT/2025[2024-25]Status: DisposedITAT Rajkot22 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.116/Rjt/2025 "नधा"रण वष"/ Assessment Year: N.A. Shri Umiya Mataji Ishver Ramji Commissioner Of Income- बनाम Annakshetra Trust Tax(Exemption), Ahmedabad, Vadhay At Deshalpar Vandhay Room No.609, 6Th Floor, Vs. Taluka Bhuj Kutch-370 001 Ayakar Bhawan (Vejalpur), Pan : Aabts 8429 C Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 (अपीलाथ"/Assessee) (""यथ"/Respondent) :

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Sanjay Punglia CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)

Shri Nanabhai Bharvad Seva Samaj Gujrat, Rajkot vs. CIT(Exemption), Ahmedabad

ITA 888/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25
Section 5Section 80GSection 80G(5)Section 80G(5)(iii)

Dharti Ekta Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 171/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.171/Srt/2025 Assessment Year: (2024-25) (Hybrid Hearing) Dharti Ekta Charitable Trust, Vs. Cit (Exemption), At & Post – Haripur, Tal – Uchchhal, Dist – Ahmedabad Tapi, Tapi – 394375, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetd5352L (Appellant) (Respondent) Appellant By Shri Esmayeel Saherwala, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Jay Bhawani Mandhani Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 155/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.155/Srt/2025 (Hybrid Hearing) Jay Bhawani Mandhani Charitable Trust, Vs. Cit (Exemption), 209, 2Nd Floor, Sns Business Park, N/R Ahmedabad Subham Bungalow, U M Road, Vesu, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2496B (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 16/06/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Shree Uma Bavan Samaj Seva Trust Unjha, Mehsana vs. The CIT(Exemption), Ahmedabad

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

ITA 437/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Jul 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 437/Ahd/2025 िनधा"रण वष"/Asstt. Year: Na Shree Uma Bhavan Samaj Seva The Commissioner Of Trust Unjha बनामVs Income Tax(Exemption), . Asha Arcade 2Nd Floor, Ahmedabad. Opp. Geb Office, Patan Road, Unjha, Mehsana-384170. Gujarat Pan: Abbts2285D

For Appellant: Shri Kunal Sanghavi, CAFor Respondent: Shri R P Rastogi, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(ii)