“Section 80(5)”

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

RADHE SHAMKA FOUNDATION,AMRITSAR vs. DCIT/ACIT CIRCLE-1 ASR, AMRITSAR

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

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH

RADHE SHAMKA FOUNDATION,AMRITSAR vs. DCIT/ACIT CIRCLE-1, ASR, AMRITSAR

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

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH

ANANDABAVA SEVA SANSTHA GAUSHALA TRUST JAMNAGAR,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 31/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner Of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata2817K (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 22/07/2025 Date Of Pronouncement : 21/10/2025

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

BHAI DAYA SINGH JI BHAI HIMMAT SINGH JI NISHKAM SATSANG SABHA THROUGH ITS MANAGING TRUSTEE,LUDHIANA, PUNJAB vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

final fact finding authority, and based on the assessee`s facts and undue hardship created by the clause (iii) of 3rd proviso of section 80(5) of the Act, the Tribunal may condone the delay in filing the Form No.10AB, u/s 80G(5) of the Act. Therefore

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI NISHKAM SATSANG SABHA,LUDHIANA vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

final fact finding authority, and based on the assessee`s facts and undue hardship created by the clause (iii) of 3rd proviso of section 80(5) of the Act, the Tribunal may condone the delay in filing the Form No.10AB, u/s 80G(5) of the Act. Therefore

SARDAR PATEL SEVA SAMAJ,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 93/Rjt/2025 ("नधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Sardar Patel Seva Samaj Vs. Cit(Exemption) C/O. Sardar & Sarda (Ca), Sarkar Room No. 609, Floor No. 6, Ayakar 1St Floor, Dr. Radha Krishna Road, Bhavan (Vejalpur), Prahalad Nagar, Opp. Rajkumar College, Road, Ahmedabad - 380015 Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaets0097D (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 30/04/2025 Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

renewal of registration, the appellant filed fresh application for renewal of its registration under correct sub clause (iii) of first proviso to Section 80(5) vide online application in Form No. 10AB on 04/06/2024, which is within the extended time limit i.e. 30/06/2024 allowed by the CBDT vide its Circular

SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes, in above terms

fact finding\nauthority, and based on the assessee's facts and undue hardship created by the clause\n(iii) of 3rd proviso of section 80(5) of the Act, the Tribunal may condone the delay in filing\nthe Form No.10AB, u/s 80G(5) of the Act. Therefore

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for\nstatistical purposes

trust who made the application before ld CIT(E ) very late, that is, the issue mention in\nclause (iii) of 3rd proviso of section 80(5), “where the institution or fund has been provisionally\napproved, at least six months prior to expiry of the period of the provisional approval

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

trust who made the application before ld CIT(E ) very late, that is, the issue mention in clause (iii) of 3rd proviso of section 80(5), “where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval ... final fact finding authority, and based on the assessee`s facts and undue hardship created by the clause (iii) of 3rd proviso of section 80(5) of the Act, the Tribunal may condone the delay in filing the Form No.10AB, u/s 80G(5) of the Act.Therefore

AMAZING GRACE CHARITABLE TRUST,GOA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

In the result, the two appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 282 & 283/Pan/2024 (A.Y. 2024-25) Amazing Grace Charitable Vs Cit (Exemptions), Unity Building Annex, Trust. Hno.725, . Mission Road, Stanthonyvaddo,Reachout, Bangalore-560027, Sonarbath,Guirim, Karnataka. Bardez-403507, Goa. . Pan .No. Aaita7122B (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By Smt.Neeru Agnihotri.Ar Revenue By Shri.Captain Pradeep Arya.Cit Dr सुनवाई की तारीख/Date Of Hearing 05.03.2025 घोषणा की तारीख/Date Of Pronouncement 06.03.2025 Order Per Bench: The Assessee Has Filed These Two Appeals Against The Separate Orders Of The Commissioner Of Income Tax (Exemptions)(Cit(E)), Bangalore Passed (I) U/Sec12A Of The Act Dated21-09-2024 & (Ii) U/Sec80G Of The Act Dated 21-09-2024. 2.The Assessee Has Raised The Grounds Of Appeal Challenging The Orders Of The Cit(E) Rejecting The Amazing Grace Charitable Trust.. Application Filed For (I) Registration U/Sec12Ab Of The Act. & (Ii) Approval U/Sec80(5) Of The Act.

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI