SANAND NYAS,INDORE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER
Sanand Nyas
417 Trade House, 14/3
South Tukoganj,
Indore
CIT(Exemption)
Bhopal
बनाम /
Vs.
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AACTS5253M
Assessee by Shri S.S. Deshpande, AR
Revenue by Shri Anoop Singh, CIT-DR
Date of Hearing 19.08.2025
Date of Pronouncement 28.11.2025
आदेश/ORDER
Per B.M. Biyani, A.M.:
Feeling aggrieved by order bearing DIN: ITBA/EXM/F/EXM45/2024-25/1075206931(1) dated 28.03.2025 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee's application dated 25.09.2024 [Form No. 10AB] for grant of final approval u/s 80G(5) of Income-tax Act, 1961 has been rejected and also the provisional approval granted earlier vide Order dated 20.01.2023 has been cancelled, the assessee has filed this appeal on the grounds as mentioned in Form No. 36 (Appeal Memo).
2. The background facts leading to present appeal are as under:
(i) The assessee is a public charitable trust established in the year 1993 by a Trust-Deed dated 26.09.1993. The assessee got registration under the M.P. Public Trust Act, 1951 w.e.f. 29.09.2003. (ii) The assessee was also granted registration by Income-tax Department u/s 12A w.e.f. 18.07.1994 and approval u/s 80G w.e.f. 31.03.1995 (the renewal of approval u/s 80G was also granted by Income-tax Department from time to time).
(iii) After introduction of new provisions in Income-tax Act, 1961 for registration/approval u/s 12A/80G [“new regime”] w.e.f. 01.04.2021, the assessee re-applied to Income-tax Department for grant of registration/approval under new regime. The authorities granted provisional registration u/s 12A vide Order dated 24.09.2021 for AY 2022-23 to 2026-27 and provisional approval u/s 80G vide Order dated 20.01.2023 for the period 20.01.2023 to AY 2025-26. (iv) Thereafter, the assessee filed application dated 25.09.2024 [Form No. 10AB] under clause (iii) of first proviso to sub-section (5) of section 80G for conversion of provisional approval u/s 80G into final approval but the Ld. CIT(E) rejected assessee's application vide Order dated 28.03.2025. The assessee is aggrieved by this Order dated 28.03.2025 of Ld. CIT(E) [“impugned order”] and has come in present appeal before us.
3. Ld. AR for assessee carried us to impugned order and demonstrated that there are two objections raised by Ld. CIT(E) which are the basis for rejecting assessee's application. These objections are as under:
(i) There is no 'dissolution clause' incorporated in the deed of assessee-trust and also nothing is mentioned/clarified about the transfer/ utilization of funds in case of dissolution of assessee-trust.
(ii) The provisional approval u/s 80G under new regime was granted to assessee vide Order dated 20.01.2023 and the assessee was required to file application for conversion into final approval [Form No. 10AB] in terms of provision of clause (iii) of first proviso to section 80G(5), before six months prior to expiry of the provisional approval or within six months from the commencement of activities, whichever is earlier. Since the assessee's activity was already started since long period of time, the assessee should have applied within 6 months of the commencement of activities but the same is not done. The Ld. CIT(E) has further observed that although the CBDT has extended date for filing of Form No. 10AB through its circulars but the extended date was also 30.06.2024 whereas the assessee has filed Form No. 10AB on 25.09.2024 after expiry of extended date. Therefore, the Form No. 10AB filed by assessee was time-barred and not valid.
4. We have heard learned Representatives of both sides and carefully perused the documents held on record including the impugned order.
5. There are two objections raised by Ld. CIT(E) in rejecting assessee's applications as discussed above. On a careful consideration, we give our adjudication as under:
5.1 The first objection of Ld. CIT(E) is that there is no 'dissolution clause' incorporated in the deed of assessee-trust and also nothing is mentioned/clarified about transfer/utilization of funds in case of dissolution of assessee-trust. In this regard, Ld. AR narrated certain additional facts. He submitted that assessee passed following resolution in the meeting of trustees on 27.03.2025:

सानंद
(15)
सानंद न्यास
४१७, ट्रेड हाऊस, साउथ तुकोगंज, ढक्कनवाला कुआँ समोर,
इंदूर-४५२००१ संपर्क : ९४०७११९७००
दिनांक - 27.03.2025
अशोक चितळे
प्रमुख संरक्षक
जयंत भिसे.
अध्यक्ष
संजीव वावीकर
मानद सचिव
सुभाष देशपांडे
कोषाध्यक्ष
डॉ. अनंत जिंसीवाले
सह सचिव
विश्वस्त
सुधाकर काळे
श्रीनिवास कुटुंबळे
कार्यकारी समिती
डॉ माया इंगळे
किरण मांजरेकर
सौ. स्मिता देशमुख
प्रस्ताव
सानंद न्यास के न्यासीयों की दिनांक 27 मार्च 2025 को हुई बैठक
में सर्वानुमति से यह किया गया कि, यदि किसी भी दशा में इस ट्रस्ट की
गतिविधीयां बंद होती है तो इस ट्रस्ट में जो फंड होगा वह दुसरे किसी
समवैचारिक पारमार्थिक ट्रस्ट में अथवा राष्ट्रीय हितकोष में दिया जाएगा।
न्यासीगण
जयंत भिसे
संजीव वावीकर लि
सुभाष देशपांडे
Ss Deshpande
आनन्द नामजोशी
संतोष वागळे
श्रीपाद ठाकुर
सुरेन्द्र काळे
डॉ. अनंत जिंसीवाले Anna
सुधाकर काळे
श्रीनिवास कुटुंबळे . . Kurumbale
।। मराठी असे आमुची मायबोली, वृथा ही बढाई सुकार्याविणे ।।
मराठी सांस्कृतिक वारसा जोपासण्यासाठी, आपल्या परीने जे, जसे, जेवढे, शक्य आहे ते, तसे, तेवढे आणि तितकेतरी प्रत्येकाने प्रत्यक्षात करावयास पाहिजे ।
However, due to paucity of time, the assessee could not furnish above resolution to CIT(E) and the CIT(E) passed impugned order on 28.03.2025 rejecting assessee's application. But, thereafter, the assessee filed a fresh application dated 29.03.2025 in Form No. 10AB to CIT(E) seeking final approval under clause (iv)(B) of first proviso to sub-section (5) of section 80G and while dealing such fresh application of assessee, the CIT(E) raised following specific query to assessee with respect to dissolution clause:
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
CIT EXEMPTION BHOPAL
INCOME TAX DEPARTMENT
To,
SANAND NYAS
417 TRADE HOUSE, 14/3 SOUTH TUKOGANJ
INDORE 452001, Madhya Pradesh
India
Sanand Nyas
PAN:
AACTS5253M
Application No:
CIT EXEMPTION
BHOPAL/2025-
26/12AA/10574
Sir/Madam/M/s,
Subject: Proceeding u/s 80G(5)(iv)(B)
DIN & Notice No:
ITBA/EXM/F/EXM43/2025
-26/1078897482(1)
Date:
25/07/2025
The hearing for the above noted application no. has been fixed on 31/07/2025 at 12:30 PM in my office.
In response to the opportunity notice, the assessee has submitted his reply along with some documents; which were examined, considered and placed on record.
OME TAX DEPARTME
The assessee is required to provide following documents :-
1. Please refer to the order of rejection u/s 80G(5)(iii) dated
28.03.2025 wherein the issue of non-mentioning of dissolution clause in trust deed was raised. Whether the issue has been addressed?
ANOOP SINGH
CIT EXEMPTION BHOPAL
(In case the Signature, validase refer Digital Signature at the botto the page)
Digitally Signe
Name: ANOOP SINGH
Date: 25-Jul-2025 12:06:53
Location: DIRECTRORATE
Note: If digitally signed, the date of digital signature may be taken as date of document.
ROOM NO:201,II Floor, REAC, BHOPAL, REAC, BHOPAL, BHOPAL, Madhya Pradesh, 462016
Email: BHOPAL.CIT.EXMP@INCOMETAX.GOV.IN, Office Phone:07552426419
Note:- The website address of the e-filing portal has been changed from www.incometaxindiaefiling.gov.in to www.incometax.gov.in.
* DIN-Document identification No.
Page 7 of 19
(DO THY DUTY)
S.V. Deshpande & Co.
Chartered Accountants
S.S. Deshpande
Sandeep Deshpande
14)
8/1, Race Course Road,
INDORE - 452 003 (Μ.Ρ.)
Tel.: 0731-2542110, 2543110
Mob.: 98262 54110, 98262 99110
E-mail: svdeshpande1216@gmail.com
Date
BEFORE THE HON'BLE CIT EXEMPTION, BHOPAL
29/07/2025
Reg.: Sanand Nyas
14/3 Trade House, South Tukognaj, Indore
PAN: AACTS 5253 M
DIN: ITBA/EXM//F/EXM43/2025-26/1078897482(1)
MAY IT PLEASE YOUR HONOUR,
ITBA/EXM//F/EXM43/2025-
Kindly refer to your honour's notice no.
26/1078897482(1) dated 25/07/2025 seeking clarification regarding the clause of dissolution of the trust. In this connection, it is submitted that as per the resolution passed by the Board of Trustees, it has been clearly resolved that, in the event of dissolution of the trust, all the funds, assets, and properties of the trust shall be transferred to another trust or institution which is registered under Section 12AB of the Income Tax Act and is engaged in similar charitable activities, having similar objectives and purposes. We are enclosing herewith a copy of the said resolution for your kind perusal and records.
We hope the above clarification suffices your requirement. Any further details if required shall be filed.
Submitted by Is Deshpande.
Page 8 of 19
Sanand Nyas
And after considering reply of assessee, the CIT(E) granted final approval to assessee u/s 80G(5) vide Order dated 18.08.2025 for AY 2025-26 to 2029-
30; the copy of Order is scanned and re-produced below for an immediate reference:
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
ITBA/EXM/F/EXM44/2025-
26/1079680803(1)
CIT EXEMPTION BHOPAL
To,
SANAND NYAS
417 TRADE HOUSE, 14/3 SOUTH TUKOGANJ
INDORE 452001, Madhya Pradesh
India
Sanand Nyas
28
1. 2. Name and address of the applicant
2A.
Nature of activities
3. Document Identification Number
4. Application Number
5. Registration/Approval Number (Unique
Application No:
PAN:
CIT EXEMPTION
AACTS5253M
BHOPAL/2025-
26/12AA/10574
DIN & Notice No:
ITBA/EXM/F/EXM44/2025-
26/1079680803(1)
FORM NO. 10AD
(See rule 2C or 11AA or 17A)
Date:
18/08/2025
Order for registration or approval or rejection or cancellation
Permanent Account Number (PAN) of the applicant
AACTS5253M
SANAND NYAS
417 TRADE HOUSE, 14/3 SOUTH TUKOGANJ,
INDORE 452001
Madhya Pradesh, India
Charitable
ITBA/EXM/F/EXM44/2025-26/1079680803(1)
CIT EXEMPTION BHOPAL/2025-26/12AA/10574
AACTS5253M25BP01
Registration Number)
Section/sub-section/clause/sub-
6. clause/proviso in which Clause (ii) of 2nd proviso to Sec.80G(5) registration/approval is being granted
Date of 7. registration/approval/registration/cancellati 18/08/2025
on Assessment year or years for which the 8. 2025-26 to 2029-30
trust or institution is registered or approval
Reasons of rejection/cancellation, in case
9. Not Applicable if the application for registration/approval has been rejected or cancelled
10. Date of opportunity afforded to the applicant before such rejection or cancellation of application for registration/
approval
Not Applicable
Page 10 of 19
Sanand Nyas
AACTS5253M- SANAND NYAS
ITBA/EXM/F/EXM44/2025-26/1079680803(1)
11. Order for registration/approval:
a) After considering the application of the applicant and the material available on record, the applicant is hereby granted registration/approval for the assessment year(s), mentioned at serial no 8 above subject to the conditions mentioned in row number (12).
b) The taxability, or otherwise, of the income of the applicant would be separately considered as per the provisions of the Income Tax Act, 1961. c) This order is liable to be withdrawn by the prescribed authority if it is subsequently found that the activities of the applicant are not genuine or if they are not carried out in accordance with all or any of the conditions subject to which it is granted, if it is found that the applicant has obtained the approval by fraud or misrepresentation of facts or it is found that the assessee has violated any condition prescribed in the Income Tax Act, 1961. 12. Conditions subject to which registration/approval is being granted:
The approval is granted subject to the following conditions: -
As per annexure below.
13. Name and designation of the approving authority
ANOOP SINGH
CIT EXEMPTION BHOPAL
Thus, from above facts/documents on record as shown by Ld. AR, we find that the assessee has already passed resolution dated 27.03.2025 for dealing the situation of dissolution and utilization of assets in the event of dissolution. Further, the said resolution has already been accepted by CIT(E) and the CIT(E) has granted final approval u/s 80G to assessee in the proceeding of fresh application filed by assessee as discussed above. Since the very same resolution dated 27.03.2025 remained un-considered by CIT(E) while passing impugned order dated 28.03.2025 due to non- furnishing by assessee, we remand this issue to the file of Ld. CIT(E). We direct the assessee to file the said resolution to CIT(E) and also direct the Page 11 of 19
Sanand Nyas
CIT(E) to take the same on record and dissolve/close his objection in the same manner as done by him while dealing assessee's fresh application.
5.2 The second objection of Ld. CIT(E) is regarding time-limit. According to Ld. CIT(E), the provisional approval u/s 80G under new regime was granted to assessee vide Order dated 20.01.2023 and the assessee was required to file application for conversion into final approval [Form No. 10AB] in terms of provision of clause (iii) of first proviso to section 80G(5), before six months prior to expiry of the provisional approval or within six months from the commencement of activities, whichever is earlier. Since the assessee's activity was already started since long period of time, the assessee should have applied within 6 months of the commencement of activities but the same is not done. The Ld. CIT(E) has further observed that although the CBDT has extended date for filing of Form No. 10AB through its circulars but the extended date was also 30.06.2024 whereas the assessee has filed Form No.
10AB on 25.09.2024 after expiry of extended date. Therefore, the Form No.
10AB filed by assessee was time-barred and not valid. With these observations, the CIT(E) has considered the Form No. 10AB filed by assessee as time-barred. This issue of time limitation has already been dealt by ITAT,
Kolkata, ITA No. 741/Kol/2024, order dated 09.07.2024, the relevant portion of ITAT's order is re-produced below:
"3. We have heard the rival submissions and gone through the record.
Before proceeding further, it will be relevant to reproduce here the relevant provisions of section 80G(5) of the Act:
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Sanand Nyas
"80G(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:-
XXX
(vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Principal
Commissioner or Commissioner;
XXX
Provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner to the Principal
Commissioner or Commissioner, for grant of approval,--
(i) where the institution or fund is approved under clause (vi) (as it stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act,
2020), within three months from the 1st day of April, 2021;
(ii) where the institution or fund is approved and the period of such approval is due to expire, at least six months prior to expiry of the said period;
(iii) where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier;
(iv) in any other case, at least one month prior to commencement of the previous year relevant to the assessment year from which the said approval is sought:
Provided further that the Principal Commissioner or Commissioner, on receipt of an application made under the first proviso, shall,--
(i) where the application is made under clause (i) of the said proviso, pass an order in writing granting it approval for a period of five years;
(ii) where the application is made under clause (ii) or clause (iii) of the said proviso,--
(a) call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about--
(A) the genuineness of activities of such institution or fund; and Page 13 of 19
Sanand Nyas
(B) the fulfilment of all the conditions laid down in clauses
(i) to (v);
(b) after satisfying himself about the genuineness of activities under item (A), and the fulfilment of all the conditions under item (B), of sub-clause (a),
(A) pass an order in writing granting it approval for a period of five years; or"
XXX
Provided also that the approval granted under the second proviso shall apply to an institution or fund, where the application is made under--
(a) clause (i) of the first proviso, from the assessment year from which approval was earlier granted to such institution or fund;
(b) clause (iii) of the first proviso, from the first of the assessment years for which such institution or fund was provisionally approved;
(c) in any other case, from the assessment year immediately following the financial year in which such application is made.
A perusal of the above provisions would reveal that the institutions which stood already approved u/s 80G(5)(vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted approval for five years by the Id.
CIT(Exemption) without any enquiry. The prescribed date for final application for approval under Clause (i) to the First Proviso to section 80G(5) of the Act was stipulated as three months from 1st day of April 2022. However, the CBDT from time to time extended the date for filing of the said application under Clause (i) to the First Proviso to section 80G(5) of the Act and finally vide Circular No.6 of 2023 dated 24.05.2023, the said date was extended upto 30.09.2023. Further, the institutions which had to apply for the first time or the institutions which did not stand approved on the date of Amendment i.e.
01.04.2021 brought by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, they could apply under Clause
(iv) of the First Proviso to section 80G(5) of the Act. In that case, the Ld.
CIT(Exemption) is supposed to make necessary enquiries and if found satisfied regarding the genuineness of the activities of such an institution, would grant provisional approval for five years. Such institutes who have been granted provisional approval under clause (iv) to First Proviso to section 80G(5) of the Act, have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement of its activities, whichever is earlier. In the case in hand, provisional approval
Page 14 of 19
Sanand Nyas has also been granted to the assessee-institution from 28.06.2022 to A.Y
2025-26, therefore, the assessee-trust was entitled to apply for final approval and there was no bar to the institution for making such application. This issue has already been adjudicated upon by the Coordinate Bench of the Tribunal in the case of "Vivekananda Mission Asram VS. CIT" in ITA No.
995/Kol/2023 decided on 08.12.2023 (Judicial Member herein being the author of the said order) while deliberating upon the provisions of section 80G(5) of the Act, has held as under:
"6. So far as the observation of the Id. CIT(E) that the assessee had already commenced its activities since long and that as per Clause (iii) of 1st Proviso to section 80G(5) of the Act, the application for final registration was to be filed within six months from the commencement of its activities and therefore, the application of the assessee for final registration was time-
Kolkata vide order dated 13.09.23 [one of us i.e. the Judicial
Member herein, being the author of the said order], wherein, it has been held that the assessee, who has been granted provisional registration, is eligible to apply for final registration irrespective of the fact that the assessee had already commenced its activity even prior to the date of grant of provisional approval. The relevant part of the order of the Coordinate Bench is reproduced as under:
6. We note that the Id. CIT(E) has misconstrued the aforesaid proviso to section 80G(5) of the Act. As per the provision, an application for final registration cannot be filed until and unless an assessee/trust has been given provisional approval u/s 80G(5)(iv) of the Act. The assessee was granted provisional approval on 30.11.2022 only, and within a few days i.e. on 03.12.2022, the assessee applied for final registration u/s Clause
(iii) of 1st Proviso to section 80G(5) of the Act. Though the assessee might have commenced its activities prior to grant of provisional registration but that does not mean that the assessee in that event will be precluded from applying for final registration even after the grant of provisional registration. The assessee as per statutory provision could not have directly applied for final registration without grant of provisional registration. The aforesaid proviso, therefore, is to be read as that after the grant of provisional registration, if the assessee has not commenced its activities, he may apply for registration within six months of the commencement of its activities or within the six months prior to the expiry of the period of provisional approval, whichever is earlier. In any case, the assessee is eligible to apply for final registration only after the grant of provisional approval. Therefore, we hold that there is no delay on the part of the assessee in filing application in the prescribed form for grant of final registration under Clause (iii) of 1st Proviso to section 80G(5) of the Act.
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Sanand Nyas
5. In view of the above observations, the matter is restored the file of the CIT(E) for decision afresh in the light of the observations made above."
It is to be further noted here that the Ld. CIT (Exemption) firstly mis- construed about the CBDT Circulars regarding the exemption of date for final applications for approval. The said Circular/time limits are "West Bengal Welfare Society vs. CIT(Exemption)" (supra) and further by the decision in the case of "Sri Aurobindo Bhawan
Trust, Krishnagar vs. CIT(Exemption)" order dated 20.02.2024
(Judicial Member herein being the author of the said orders).
Therefore, the impugned order of the CIT(Exemption) is set aside and the Id. CIT(Exemption) is directed to grant provisional approval to the assessee under Clause (iii) to First Proviso to section 80G(5) of the Act, if the assessee is otherwise found eligible. The Id. CIT(A) will decide the application for final registration within three months of the receipt of copy of this order.
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Sanand Nyas
5. Further, the Coordinate Bench of the Tribunal in the case of "Anudip
Foundation for Social Welfare vs. CIT(Exemption), Kolkata" in I.T.A No.
1341/Kol/2023 order dated March 4th, 2024 in almost similar facts and circumstances has made the following further observations:
"4.1. It is further directed that, if the assessee is granted final approval by the Id. CIT(E) then, the benefit of approval u/s 80G of the Act, available to the assessee prior to the Amendment brought vide Amending Act of 2020, will be deemed to be continued without any break. The assessee will not be deprived of the benefit during the time period falling between 31/03/2021 and the date of grant of provisional approval under clause (iv) i.e., 28/05/2021, due to technical errors occurred in making the application under the relevant provisions of the Act because of the confusion and misunderstanding on part of the assessee as well as on part of the Id. CIT(E) in properly interpreting the relevant provisions."
6. The facts and issues involved in the case in hand being identical to that of the above referred to cases and in view of the findings given by the Coordinate Benches of the Tribunal, the appeal of the assessee is allowed accordingly and the Id. CIT(Exemption) is directed to grant final approval to the assessee under Clause (iii) to First Proviso to section 80G(5) of the Act, if the assessee is otherwise found eligible.
It is directed that the Id. CIT(Exemption) will decide the application of the assessee for final approval as expeditiously as possible but not later than two months from the receipt of this order. It is further directed that, if the assessee is granted final approval by the Id.
CIT(Exemption) then, the benefit of approval u/s 80G of the Act, if it was available to the assessee prior to the Amendment brought vide Amending
Act of 2020, will be deemed to have been continued without any break. The assessee will not be deprived of the benefit during the time period falling between 31/03/2021 and the date of grant of provisional approval under clause (iv) i.e., 28/06/2022, due to technical errors occurred in making the application under the relevant provisions of the Act because of the confusion and misunderstanding on part of the assessee as well as on part of the Id.
CIT(Exemption) in properly interpreting the relevant provisions.
7. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes."
Thus, the ITAT, Kolkata has interpreted the time-limit aspect of clause (iii) of first proviso to sub-section (5) of section 80G in the case of a trust which had commenced activities long back (even prior to new regime coming into force w.e.f. 01.04.2021) and exactly same is the issue in present appeal before us. Finally, the ITAT, Kolkata considered assessee's application as Page 17 of 19
Sanand Nyas valid and directed the CIT(E) to grant registration, if the assessee is otherwise found eligible. Respectfully carrying the same view, we also hold the assessee's application as valid and direct the Ld. CIT(E) to grant final approval to assessee, if the assessee is otherwise found eligible.
6. In view of above discussions and for the reasons stated therein, we remand this matter back to the file of Ld. CIT(E) for consideration afresh and pass necessary order as expeditiously as possible.
7. Before parting, we may mention here that we are not expressing any view on the sustainability or otherwise of the final approval already granted by CIT(E) to assessee vide aforesaid Order dated 18.08.2025 for AY 2025-26
to 2029-30 under clause (iv)(B) of first proviso to sub-section (5) of section 80G since the same is not before us. It is for the Income-tax Department/
assessee to look into the same and take/not to take any action if warranted/not warranted.
8. Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 28/11/2025 (PARESH M. JOSHI)
JUDICIAL MEMBER
Indore
दिनांक /Dated : 28/11/2025 (B.M. BIYANI)
ACCOUNTANT MEMBER
Page 18 of 19
Patel/Sr. PS
Copies to: (1)
(2)
(3)
(4)
(5)
(6)
The appellant
The respondent
CIT
CIT(A)
Departmental Representative
Guard File
Page 19 of 19
Sanand Nyas
By order
Sr. Private Secretary
Income Tax Appellate Tribunal
Indore Bench, Indore