Nagaraj & Others v. State of Karnataka & Another

4 SCC 595High Court1994#2755 most cited

What is Nagaraj & Others v. State of Karnataka & Another authority for?

Substantial justice must prevail over mere procedural technicalities, and rules of procedure or technicalities of law should not obstruct the course of justice. Courts, especially higher courts, can rectify orders passed under a mistake or erroneous assumption, guided by equity and fairness.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

S Nagaraj v State of Karnataka · 4 SCC 595 · substantial justice · procedural technicalities · condonation of delay · equity and fairness · judicial discretion · appeals and limitation · rules of procedure · mistakes apparent

Sections most often in play

Section 80GSection 12ASection 12ABSection 143(1)Section 10(23C)Section 115TDSection 10ABSection 2(15)

Issues it is cited on

section 115tdsection 10(23c)(vi)section 80g(5)(iv)section 80g(5)(iii)section 12a(1)(ac)(vi)section 12a(1)(ac)section 80g(5)(vi)section 80g(5)registration under section 12asection 2(15)section 12a(1)(ac)(iii)section 12ab

Judgments citing Nagaraj & Others v. State of Karnataka & Another

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1151/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri M.Viswanathan, C.AFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

…it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of Bhamashah Sundarlal Daga Charitable Trust, supra, the assessee trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 20…

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1127/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.Arjun Raj, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

…it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of Bhamashah Sundarlal Daga Charitable Trust, supra, the assessee trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 20…

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 814/CHNY/2025[-]Status: DisposedITAT Chennai30 Jun 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri K. Vishva Padmanabhan, C.AFor Respondent: Shri G. Nandha Kumar, CIT
Section 10Section 12ASection 4Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu memorial Charitable Trust, Vs. The Commissioner of Income Tax No. 46, 2nd Street, SP Munusamy [Exemptions], Nagar, GNT Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [PAN:AAITA6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Res…

JAIPUR RUGS COMPANY PVT LTD.,MANSAROVAR vs. DCIT CIRCLE-1, JAIPUR

The appeal of the assessee is allowed for

ITA 702/JPR/2024[2017-2018]Status: DisposedITAT Jaipur13 Dec 2024AY 2017-2018

Bench: The Due Date Of Filing Of Return Of Income For The Assessment Year.

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 139(1)Section 143(1)Section 154Section 43B

…there is a sufficient cause in delayed filing of appeal. It is a settled law that technicalities should not come in way in imparting the substantial justice. In this connection reliance is placed on the following decisions:- S. Nagaraj Vs. State of Karnataka 4 SCC 595 Justice is a virtue which transcends all barriers. Neither the rules of procedure nor technicalities of law can stand in its way. The order of the Court should not be prejudicial to any one. Rule of stare decisions is adhered to for consistency but it is not as inflexible as Administrative Law as in Public Law. Even the law bends before justice. En…

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 760/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 80G

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice." Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's d…

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 759/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 80G

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice." Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's d…

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 758/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 80G

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice." Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's d…

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 757/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 80G

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice." Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's d…

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 778/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 2(15)Section 80G

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon’ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as “ Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice.” Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's…

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 777/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 2(15)Section 80G

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon’ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as “ Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice.” Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's…

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

ITA 776/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024
For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 2(15)Section 80G

…the honorable Supreme Court of India in the case of New Noble\nEducational Society Versus The Chief Commissioner Of Income Tax 1 And Anr,\ndated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj &\nOthers Vs. State Of Karnataka & Another 4 SCC 595 was decided as “\nProcedural provision should be so construed as to sub serve the course of justice\nand not to hinder it. It is a settled proposition of law that technicalities should not\ncome in way in imparting the substantial justice.” Vivekananda Resham Khadi\nGramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as\nCertifica…

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 775/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 2(15)Section 80G

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon’ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as “ Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice.” Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's…

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR
Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

…it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of BhamashahSundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 202…

UTKARASH SANASTHA,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 561/JPR/2024[NA]Status: DisposedITAT Jaipur29 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Miss Priya Choudhary-ProxyFor Respondent: Shri Anil Dhaka, CIT-DR
Section 12ASection 13(3)

…by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax-1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice." Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata-Trib) decided as Certificate's dura…

PARITRUPTI FOUNDATION,JAIPUR vs. CIT(E) JAIPUR, JAIPUR

ITA 519/JPR/2024[NA]Status: DisposedITAT Jaipur02 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Gorav Parasar, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12Section 12ASection 5Section 8Section 80GSection 80G(5)

…hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. In this regard reference is made to Hon'ble Supreme Court judgment in case of S. Nagaraj & Others Vs. State of Karnataka & Another [4 SCC 595] in para 18 of the order has held as under: "18. Justice is a virtue which transcends all barriers. Neither the rules of procedure nor technicalities of law can stand in its way. The order of the Court should not be prejudicial to anyone. Rule of stare decisis is adhered for consistency but it is not as inflexible in Administrative Law as in Publi…

THE NA vs. ARI AGRICULTURAL UNIVERSITY,NAVSARIVS.THE COMMISSIONER OF INCOME TAX(E), AHMEDABAD

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

ITA 435/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Jun 2024

Bench: 30.09.2022 As It Has Already Commenced 06.03.2004 Activities On 06-03-2022. 2. The Ld Commissioner Of Income Tax (Exemption), Has Erred In Facts & In Law In Rejecting The Application Under Section 80G (5) For The Reason That The Trust University Has Made Application For Final Registration Within The Validity Of Provisional Registration & That The Provisional Registration Is Valid Till Ay 2025-26. 3. On The Facts & In Circumstances Of The Case As Well As Law, The Ld. Cit(Exemption) Has Erred In Rejecting Assessee'S Application U/S 80G(5) Filed On 28.03.2023 On The Ground That Assessee Didn'T File The Application Before 30.09.2022 When The Assessee Has Filed The Application In Time As Per The Extension Granted Till 30.09.2023 As Per Circular No.6/2023 Dated 29-05-2023

For Appellant: Shri Rohan Thakkar, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 80GSection 80G(5)Section 80G(5)(iii)

…it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of BhamashahSundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 202…

BHURABHAI PUNJABHAI PARSANA FOUNDATION,RAJKOT, GUJARAT vs. THE CIT(EXEMPTION) , AHMEDABAD, GUJARAT

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

ITA 428/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Pratik Pala, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 12ASection 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…substantial justice. We get support of our this view from the I.T.A No. 428/Ahd/2024 A.Y. 2023-24 Page No. 7 Bhurabhai Punjabhai Parsana Foundation vs. CIT (E) decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of BhamashahSundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 202…

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 95/AHD/2024[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Darshak M Thakkar, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of Bhamashah Sundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 20…

TATAM SEVA SANSTHAN,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX, (EXEMEPTION), AHMEDABAD

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

ITA 798/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hiren Vepari, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of Bhamashah Sundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 20…

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of Bhamashah Sundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide order dated 16.08.2022 for the period from 16.08.2022 to A.Y. 2025-26. The assessee has also got approval u/s.12A(1)(ac) of the Act from A.Y. 2022-23 to A.Y. 20…

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