IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING)

Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 242 & 243/SRT/2025 Shri Vidhyasagar Sant CIT(Exemption), Nivas Trust Ahmedabad

4-C Prastavna Pratishtha Vs Complex, Parle Point, Surat-395007, Gujarat, India PAN: AAUTS1143E (Respondent)

(Appellant)

Assessee Represented: Shri Sapnesh Sheth, CA Revenue Represented: Shri Ashish Pophare, CIT-DR Date of hearing : 30-06-2025 Date of pronouncement : 24-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the separate orders dated 28.12.2024 and 12-02-2025 passed by the Commissioner of Income Tax [Exemption] denying registration under section 12AB and under section 80G(5) of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’).

2. The brief fact of the case is that the assessee filed Form 10AB for registration of the Trust u/s. 12AB of the Act. On perusal of the objects of the Trust, the Ld. CIT(E) found that the objects of the Trust are confined for the benefit of ‘Digamber Jain Community’ and not for the benefit of Public at Large, therefore a show cause notice dated 19-12-2024 was issued seeking explanation from the assessee.

3. In response, the assessee filed a reply vide letter dated 03-10-2024 as follows:

We herewith submit as under:

1. The Trust operates a health center for the general public, offering services at subsidized rate such as physiotherapy and eye checkup facilities etc. The Trust's activities are conducted on the first floor of Vidhya Sudha Bhavan, Parle Point, Surat-395 007.

2. Trust started its activities in March 2024.

3. Copy of Trust Deed enclosed herewith. Copy of English conversion of Trust deed enclosed herewith.

4. Copy of Audit report along with Form No. 10B/10BB for A.Y. 2023-24 &

2024-25 enclosed herewith.

5. We herewith enclosed the copies of Certificate in Form No. 10AC. No any registration U/s 12A had been granted to assesse before 01.04.20221.

No object of the trust has been change/modify after 01.04.2021

6. Clause No. 23 of the Trust Deed states that the Trust is irrevocable.

7. Assessee banks with State bank of India. C.A No. 37723339266.

Copies of bank statements enclosed herewith.

8. There have been no violations of the conditions outlined in section 12AB(4) explanations, clauses (a) to (e), section 13(1) clauses (a) to (c), or the first proviso to section 2(15). Furthermore, no actions have been taken by the department regarding any defaults under these provisions or any other applicable laws. No Violation has been made of conditions specified under section 12AB(4) explanation, clause(a) to clause(e),13(1) clause (a) to (c), Ist proviso to section 2(15) and No any action has been taken by the department for any default under these provisions or for any other law in force.

9. No demand has been raised by the Income-tax during the last 3 Year.

10. The Trust is dedicated to the upliftment of the general public, with no specific objectives aimed at serving any particular caste.

11. Copies of Adhar Cards and Pan Cards of the Trustee are enclosed herewith.

12. No action has been taken against any member/office bearer / Trustees of the Trust for entity for anti-national activity/ terrorist activities

13. Copies of ledger accounts of Expenditures for last 2 years enclosed herewith.

14. Copy of latest Electricity bill enclosed herewith for your kind verification.

15. No immovable property owned by the trust.

16. We herewith enclosed the under taking as per proforma Ann-1.

17. Trust runs health center for general public at subsidies rate like Physio therapy center. Eye checkup center etc. However, no any special permission is required for these type of activities.

18. Trust does not run any Gaushala.

Please kindly find the attached details and conclude the matter.

4. The above reply was considered by the Ld. CIT(E) and held that the objects of the Trust are found to be confined for the benefi