Nitdaa Foundation v. CIT

167 Taxmann.com 111Income Tax Appellate Tribunal2024#6555 most cited

What is Nitdaa Foundation v. CIT authority for?

An existing trust that has previously been granted approval under sections 12AA and 80G should apply under clause (i) of the first proviso to section 80G(5) as an old entity, not under clause (iii) as a new trust. Applying under the incorrect clause may lead to unnecessary provisional certificates and delays.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

Nitdaa Foundation v. CIT · section 80G(5) · section 12AA · existing trust · old entity · clause (i) · clause (iii) · provisional certificate · approval

Issues it is cited on

Judgments citing Nitdaa Foundation v. CIT

Shri Vardhaman Sthanakwasi Jain Shrawak Sangh, Pune vs. CIT (Exemption), Pune

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

ITA 1912/PUN/2025[2025-26]Status: DisposedITAT Pune18 Sept 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1912/Pun/2025 Shri Vardhaman Vs. Cit, Exemption, Pune. Sthanakwasi Jain Shrawak Sangh, 1 Guru Ganesh Bhavan, Paavan Tapodham, Near Shivaji Statue, Jalna- 431203. Pan : Aahts5220K Appellant Respondent Assessee By : None Revenue By : Shri Amit Bobde Date Of Hearing : 16.09.2025 Date Of Pronouncement : 18.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.05.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G(5) Of The It Act. 2. There Is Delay Of 8 Days In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal Within The Prescribed Time Limit. After Hearing Ld. Dr

For Appellant: NoneFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1912/PUN/2025 Shri Vardhaman Vs. CIT, Exemption, Pune. Sthanakwasi Jain Shrawak Sangh, 1 Guru Ganesh Bhavan, Paavan Tapodham, Near Shivaji Statue, Jalna- 431203. PAN : AAHTS5220K Appellant Respondent Assessee by : None Revenue by : Shri Amit Bobde Date of hearing : 16.09.2025 Date of pronouncement : 18.09.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 23.05.2025 passed by Ld. CIT, Exempt…

Swodharak Vidyarthi Sanstha, Dhule vs. Exemption Ward 1(1), Nashik

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

ITA 2445/PUN/2024[2025-26]Status: DisposedITAT Pune15 Jan 2025AY 2025-26

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2445/Pun/2024 Swodharak Vidyarthi Sanstha, Vs. Cit, Exemption, Pune. Shindkhed, Malpur, B.O. Karle- 425408. Pan : Aayts6120K Appellant Respondent Assessee By : Shri Sharad Shah Revenue By : Shri Arvind Desai Date Of Hearing 13.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.10.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Approval U/S 80G Of The It Act. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Ld. Cit-E Erred In Denying The Registration U/S 80G Of The It Act. 2. The Ld. Cit-E Ought To Have Ignored The Clerical Error While Filing The Form 10Ab (While Selecting The Relevant Clause) & Thereby Ought To Have Considered The Application To Be Valid & Granted The Registration U/S 80G Of The It Act. 3. The Appellant Craves Its Right To Add To Or Alter The Grounds Of Appeal At Any Time Before Or During The Course Of Hearing Of The Case.” 3. Facts Of The Case, In Brief, Are, That The Assessee Is A Trust Filed Its Application For Registration In Form No.10Ab Under Clause (Ii)

For Appellant: Shri Sharad ShahFor Respondent: Shri Arvind Desai
Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2445/PUN/2024 Swodharak Vidyarthi Sanstha, Vs. CIT, Exemption, Pune. Shindkhed, Malpur, B.O. Karle- 425408. PAN : AAYTS6120K Appellant Respondent Assessee by : Shri Sharad Shah Revenue by : Shri Arvind Desai Date of hearing 13.01.2025 : Date of pronouncement 15.01.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 16.10.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for appr…