How many judgments cite Upper Ganges Sugar Mills Ltd. v. CIT?

25 judgments on BharatTax cite Upper Ganges Sugar Mills Ltd. v. CIT (93 Taxmann 645), spanning 2015 to 2026.

Which sections of the Income Tax Act does Upper Ganges Sugar Mills Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 80G(5), Section 80G(5B), Section 2(15), Section 80G, Section 80G(5)(iii), Section 12A.

Upper Ganges Sugar Mills Ltd. v. CIT

93 Taxmann 645Supreme Court of India1997#4832 most cited

What is Upper Ganges Sugar Mills Ltd. v. CIT authority for?

An institution or fund is deemed to be one to which section 80G applies even if it incurs expenditure of a religious nature not exceeding five per cent. of its total income, overriding Explanation 3 to section 80G(5)(ii).

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Upper Ganges Sugar Mills Ltd. v. CIT · section 80G(5B) · section 80G(5)(ii) · Explanation 3 · religious expenditure · charitable trust · exemption

Also reported as

227 ITR 578

Sections most often in play

Section 80G(5)Section 80G(5B)Section 2(15)Section 80G Section 80G(5)(iii)Section 12A Section 80G(5)(ii)Section 10AB

Issues it is cited on

section 80g(5b)section 14(2)section 2(17)section 62 section 80g(5)(ii)section 115bbc section 80g(2)anonymous donation section 11(1)(d)section 11(5)corpus fund accumulation of income

Judgments citing Upper Ganges Sugar Mills Ltd. v. CIT

KALABHARTI CHARITABLE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 225/AHD/2025[N.A.]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, CAFor Respondent: Shri R P Rastogi, CIT-DR

Section 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.225/Ahd/2025 (Assessment Year: N.A.) Kalabharti Charitable Foundation, Vs. Commissioner of G-1, Parshva Flat, B/h. Vamil Income Tax (Exemption), Park, Gotri Road, Vadodara, T.B. Ahmedabad Sanatorium S.O. Vadodara-390021 [PAN No.AAICK4313K] (Appellant) .. (Respondent) Appellant by : Shri Sunil Talati, CA Respondent by: Shri R P Rastogi, CIT-DR 24.02.2026 Date of Hearing Date of Pronouncement 25.02.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal…

BABA HAZARA SINGH KAR SEWA SOCIETY,AMRITSAR vs. CIT EXEMPTIONS, CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

ITA 14/ASR/2025[2024-25]Status: DisposedITAT Amritsar03 Feb 2026AY 2024-25

Bench: Shri Manoj Kumar Aggarwal & Shri Udayan Dasguptaआयकर अपील सं./ Ita No. 14/Asr/2025 "नधा"रण वष" / Assessment Year: 2024-25 Baba Hazara Singh Kar Sewa Society,, The Cit, Exemptions, Jaspal Nagar, Sultan Wind Road, Vs Chandigarh Amritsar 143001

For Appellant: Sh. Vinayak Malhotra, CAFor Respondent: Sh. Farhat Khan, CIT DR

Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘DB’ AMRITSAR BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER & SHRI UDAYAN DASGUPTA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 14/ASR/2025 "नधा"रण वष" / Assessment Year: 2024-25 Baba Hazara Singh Kar Sewa Society,, The CIT, Exemptions, Jaspal Nagar, Sultan Wind Road, Vs Chandigarh Amritsar 143001 "थायी लेखा सं./PAN NO: AACTB9940N अपीलाथ"/Appellant ""यथ"/Respondent VIRTUAL HEARING Assessee by : Sh. Vinayak Malhotra, CA Revenue by : Sh. Farhat Khan, CIT DR Date of Hearing : 02.02.2026 Date of Pronouncement : 03.…

THAKUR SATYANARAYAN KAPURIA MANDIR NYAS RAMPUR,RAMPUR BUSHAHAR vs. CIT EXEMPTIONS, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 137/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh02 Feb 2026AY 2025-26

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 137/Chd/2025 "नधा"रण वष" / Assessment Year: 2025-26 Thakur Satyanarayan Kapuria The Cit (Exemptions), Mandir Nyas, Rampur. Vs Sector 17-E, Chandigarh. "थायी लेखा सं./Pan No: Aabtt7216N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Vinay Sharma, Advocate Revenue By : Shri Bharat Bhushan Garg, Cit Dr Date Of Hearing : 11.11.2025 Date Of Pronouncement : 02.02.2026

For Appellant: Shri Vinay Sharma, AdvocateFor Respondent: Shri Bharat Bhushan Garg, CIT DR

Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 137/CHD/2025 "नधा"रण वष" / Assessment Year: 2025-26 Thakur Satyanarayan Kapuria The CIT (Exemptions), Mandir Nyas, Rampur. Vs Sector 17-E, Chandigarh. "थायी लेखा सं./PAN NO: AABTT7216N अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Vinay Sharma, Advocate Revenue by : Shri Bharat Bhushan Garg, CIT DR Date of Hearing : 11.11.2025 Date of Pronouncement : 02.02.2026 VIRTUAL HEARING O R…

GAYATRI PARIWAR TRUST,FARIDABAD vs. INCOME TAX OFFICER, WARD 2(1), FARIDABAD

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

ITA 6154/DEL/2024[NA]Status: DisposedITAT Delhi04 Dec 2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshgayatri Pariwar Trust, Vs. Income Tax Officer, 3813, 2Nd Floor, Sanjay Ward-2(1), Colony, 23 Nit, Faridabad Faridabad (Appellant) (Respondent) Pan: Aactg7041B

For Appellant: Shri Suresh K. Gupta, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 12ASection 80GSection 80G(5)(iii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Gayatri Pariwar Trust, Vs. Income Tax Officer, 3813, 2nd Floor, Sanjay Ward-2(1), Colony, 23 NIT, Faridabad Faridabad (Appellant) (Respondent) PAN: AACTG7041B Assessee by : Shri Suresh K. Gupta, CA Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 04/12/2025 Date of pronouncement 04/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.6154/Del/2024, arises out of the order of the Commissioner of Income Tax (Exemptions)- Chandigarh [hereinafter referr…

JAYSHREE GOPALLALJI HAVELI CHARITABLE TRUST-UJALVAV,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

ITA 220/AHD/2025[NA]Status: DisposedITAT Ahmedabad28 Oct 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 80GSection 80G(5)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “B“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : NA Jayshree Gopallalji Haveli The CIT (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 v/s. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./PAN: AAETJ 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Mohit Balani, AR Revenue by : Shri Alpesh Parmar, CIT-DR सुनवाई की तारीख/Date of Hearing : 28/08/2…

SIKH MISSIONARYCOLLEGE,LUDHIANA vs. INCOME TAX OFFICE, EXMEPTION WARD, JALANDHAR

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

ITA 640/ASR/2024[2023-24]Status: DisposedITAT Amritsar26 Aug 2025AY 2023-24

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year:2023-24]

Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, ‘DB’: AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year:2023-24] Sikh Missionary College, Income Tax Officer 1072, Kucha No.14, Field Exemption Ward, Ganj, Ludhiana, Punjab- Vs Jalandhar, Punjab-144001 141001 PAN-AADTS5695J Appellant Respondent Appellant by Shri Parikshit Aggarwal, CA Respondent by Shri M.S. Nethrapal, CIT-DR Date of Hearing 29.05.2025 Date of Pronouncement 26.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order oflearned C…

RAJVEE FOUNDATION,PATAN vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 438/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner Of 8, Yash Kutir Society, बनाम/ Income Tax, V/S. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./Pan: Aaetr6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kunal P Sanghvi, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 26.12.2024, Passed Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Whereby The Assessee’S Application In Form No. 10Ab For Approval Under Section 80G Was Rejected & The Provisional Approval Earlier Granted Was Cancelled. Rajvee Foundation Vs. Cit(E) Assessment Year N.A 2 Facts Of The Case

For Appellant: Shri Kunal P Sanghvi, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner of 8, Yash Kutir Society, बनाम/ Income Tax, v/s. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./PAN: AAETR6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Kunal P Sanghvi, AR Re…

SANSKRUTIK RAKSHA SAMITI,BAMROLI, SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1239/SRT/2024[NA]Status: DisposedITAT Surat29 Apr 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1239/Srt/2024 (Physical Hearing) Sanskrutik Raksha Samiti, Vs. The Cit (Exemption), 350-351, Kashi Nagar Society, Udhna So, Ahmedabad Bamroli – 394210, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abats4036R4 (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 29/04/2025

Section 80GSection 80G(5)

…s 12AA, had spent more than 5% for religious purposes from its total income, there was clear violation of section 80G(5B) and thus the CIT(E) was correct in denying exemption u/s 80G. The Hon’ble Supreme Court in case of Upper Ganges Sugar Mills Ltd. vs. CIT, 227 ITR 578 (SC) has settled the issue in favour of revenue by holding as under: “10. To reiterate, 'Explanation 3 does not require the ascertainment of whether the whole or substantially the whole of the institution or fund's charitable purpose is of a religious nature. If it did, it would read differently. It requires the ascertainment of whether there is…

SHREE VIRRAJ PRABHU PARIVAR FOUNDATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.578/SRT/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The CIT (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABKCS0909C (Appellant) (Respondent) Appellant by Shri Deven K. Kapadia, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 19/02/2025 Date of Pronouncement 07/03/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH: This a…

SHREE SATTAVIS KADVA PATIDAR PRAGATI MANDAL,AHMEDABAD vs. THE CIT- EXEMPTION, AHMEDABAD

In the result grounds of the appeal involving the sole issue raised by the assessee in the present case are allowed

ITA 414/AHD/2023[NA]Status: DisposedITAT Ahmedabad08 May 2024

Bench: Shri Tr Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year :N.A. Shree Sattavis Kadva Patidar Commissioner Of Income Tax, Pragati Mandal, Vs Exemption-Ahmedabad B-109, 110 1St Floor, Pam Arcade, Room No. 609, Ayakar Bhavan Rai Ba Karyalaya, Vejalpur, Shukan Chokdi, New Nikol, Ahmedabad Ahmedabad-380018 Pan: Aagts8823D

For Appellant: Shri Jimi Patel, ARFor Respondent: Shri Sudhendu Das, CIT-DR

Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(vi)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ,‘बी’, अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER Assessment Year :N.A. Shree Sattavis Kadva Patidar Commissioner Of Income Tax, Pragati Mandal, Vs Exemption-Ahmedabad B-109, 110 1st Floor, Pam Arcade, Room No. 609, Ayakar Bhavan Rai ba Karyalaya, Vejalpur, Shukan Chokdi, New Nikol, Ahmedabad Ahmedabad-380018 PAN: AAG…

THE JAAMIAH MUEENIYYAH WAKAF COMMITTEE,BHARUCH vs. CIT (EXEMPTION), AHMEDABAD, AHMADABAD

In the result, the appeal of the assessee is dismissed

ITA 61/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, A.RFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 80Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.61/Ahd/2023 (Assessment Year: 2022-23) The Jaamiah Mueeniyyah Wakaf Vs. Commissioner of Income Tax Committee, (Exemption), A-2, Sardar Park, Jambusar Road, Ahmedabad Bharuch-392750 [PAN No.AADTT2834L] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal Shah, A.R. Respondent by: Shri Kamlesh Makwana, CIT-DR Date of Hearing 17.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the…

SWAMI SUNYANAND JANSEVA TRUST,BANASKANTHA vs. THE CIT-EXEMPTION, AHMEDABAD

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

ITA 390/AHD/2023[NA]Status: DisposedITAT Ahmedabad28 Feb 2024

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Thakkar, C.AFor Respondent: Shri Sudhendu Das, CIT DR

Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.390/Ahd/2023 (Assessment Year: N.A.) Swami Sunyanand Janseva Trust, Vs. Commissioner of Income Tax 13-B, Swastik Society, Gorbi (Exemption), Marg, AT And Post, Palanpur, Ahmedabad Banaskantha-385001 [PAN No.AATTS4396J] (Appellant) .. (Respondent) Appellant by : Shri Mehul Thakkar, C.A. Respondent by: Shri Sudhendu Das, CIT DR Date of Hearing 09.01.2024 Date of Pronouncement 28.02.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the…

AJRAMAR ACTIVE ASSORT TRUST,AHMEDABAD vs. THE CIT- EXEMPTION, AHMEDABAD

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

ITA 376/AHD/2023[NA]Status: DisposedITAT Ahmedabad31 Jan 2024

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 376/Ahd/2023 Ajramar Active Assort The Cit(Exemption) बनाम/ Trust Ahmedabad Vs. Sanand Circle S. G. Highway, Ahmedabad Gujarat - 382210 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaita5998F (Appellant) .. (Respondent) Shri Mehul Thakker, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Kamlesh Makwana, Cit Dr Date Of Hearing 31/01/2024 Date Of Pronouncement 31/01/2024 O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 18.03.2023 Passed By The Cit(E) Ahmedabad, Under Section 80G(5) Of The Act.

For Respondent: Shri Kamlesh Makwana, CIT DR

Section 43Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 376/Ahd/2023 Ajramar Active Assort The CIT(Exemption) बनाम/ Trust Ahmedabad Vs. Sanand Circle S. G. Highway, Ahmedabad Gujarat - 382210 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAITA5998F (Appellant) .. (Respondent) Shri Mehul Thakker, A.R. अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Kamlesh Makwana, CIT DR Date of Hearing 31/01/2024 Date of Pronouncement 31/01/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed…

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

ITA 139/IND/2023[00]Status: DisposedITAT Indore19 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos. 138 & 139/Ind/2023 Divya Sadhana Charitable CIT (Exemption), Trust, Circle बनाम/ Vijay Nagar, Bhopal Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) PAN: AADTD0589L Assessee by Shri Anil Kamal Garg and Shri Arpit Gaur, ARs Revenue by Ms.Simran Bhullar, CIT DR Date of Hearing 31.10.2023 Date of Pronouncement 19.12.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: The captioned two (2) appeals, one relating to registrat…

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

ITA 138/IND/2023[00]Status: DisposedITAT Indore19 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 80GSection 80G(5)

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

…s of the Hon’ble Rajasthan High Court in the case of Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust Vs UOI (273 ITR 425), which reads as follows:- “..we may notice that since the judgment was delivered in Upper Ganges Sugar Mills Ltd. v. CIT [1997] 227 ITR 578 (SC), Parliament has intervened and inserted sub-section (5B) in section 80G with effect from April 1, 2000, which reads as under : "(5B). Notwithstanding anything contained in clause (ii) of subsection (5) and Explanation 3, an institution or fund which incurs expenditure, during any previous year, which is of a religious nature for an amount n…

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1083/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru

Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1082, 1083/Bang/2022 Assessment Years : NA Vs. ITO, Shri Shruthiparampara Gurukulam, Ward – 3, No.19/1 Shankar Residency, 7th A Main, Exemptions, 8th Cross, Srinidhi Layout, J P Nagar 8th Phase, Bengaluru. Bengaluru – 560 062. PAN : ABCTS 0777 P ASSESSEE RESPONDENT Assessee by : Shri. Sudheendra, Advocate Revenue by : Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.01.2023 Date of Pronouncement : 09.01.2023 O R D E R Per N. V. Vasudeva…

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