M/S. VEDA AGAMA HERITAGE TRUST,TIRUCHIRAPPALLI vs. ACIT(EXEMPTIONS), CHENNAI, CHENNAI

ITA 3378/CHNY/2025Status: DisposedITAT Chennai29 January 2026Bench: MS. PADMAVATHY.S (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the incorrect mention of the sub-clause was a curable defect and not an illegality. Furthermore, considering the amendment to Section 80G(5) by the Finance Act, 2024, which came into effect from 01.10.2024, the application filed on 06.03.2025 should be examined under clause (iv)(B) of the first proviso.

What were the facts?

The assessee, a charitable trust, applied for registration under section 80G(5)(ii) of the Income Tax Act, 1961. The CIT(E) denied registration on grounds of late filing and the nature of activities. The assessee's application was filed on 27.03.2025, but the CIT(E) noted it should have been submitted by 30.09.2024, and the provisional approval expired on AY 2025-26.

What were the issues?

Whether the assessee's application for registration under section 80G was maintainable given the timing of filing and the amendments to the law.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 80G(5)(iii),Section 80G(5),Section 80G(5)(iv)(B)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI

Hearing: 21.01.2026Pronounced: 28.01.2026

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Exemptions), Chennai (in short "CIT(E)") dated 25.09.2025. 2. The assessee is a charitable trust established in 18.07.2022 with an object to preserve and promote the vedic cultural heritage of India through educational spiritual and charitable initiatives and provide donations to pursue vedic practices. The assess

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80G(5)(ii)

All 222 judgments and leading authorities on Section 80G(5)(ii) →

Recent GST High Court judgments

Search GST case law →