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“Section 80(5)”

Section References (mined)Section 80Section 80(5)36 judgments

RASHTRA TEJ MANCH,MUMBAI vs. CIT (EXEMPTION), MUMBAI

ITA 6957/MUM/2025[2025-26]Status: DisposedITAT Mumbai11 Mar 2026AY 2025-26

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

For Appellant: Revenue byFor Respondent: Shri Umashankar Prasad (CIT
Section 12ASection 5Section 80(5)Section 80GSection 80G(5)

final fact finding authority, and based on the assessee 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, the Tribunal may condone

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

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

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

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

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

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

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)

Section 80GSection 80G(5)(iii)

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

SHREE MANGIRISH CO-OPERATIVE HSG LTD.,MUMBAI vs. ITO, WARD-42(1)(5), MUMBAI

ITA 5936/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Feb 2026AY 2019-20

Bench: Smt. Beena Pillai ()

Section 147Section 148Section 148ASection 151Section 151ASection 80P(2)(a)Section 80P(2)(d)

facts of the present appeal. It is undisputed that return of income was not filed in the present case. As per provisions of section 80(5), an assessee is require to file his return of income in order to avail deduction in respect of income mentioned in Chapter

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

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

ITA 345/ASR/2025[2025-26]Status: DisposedITAT Amritsar14 Nov 2025AY 2025-26

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

For Appellant: Sh. Kamakshi Mahajan, C.A
Section 12(1)(ac)Section 124Section 12A

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

ITA 344/ASR/2025[2025-26]Status: DisposedITAT Amritsar14 Nov 2025AY 2025-26

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

For Appellant: Sh. Kamakshi Mahajan, C.A
Section 12(1)(ac)Section 124Section 12A

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

ITA 31/RJT/2025[2024-25]Status: DisposedITAT Rajkot21 Oct 2025AY 2024-25

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

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 2(15)Section 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)

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

MOHANJI BHARAT WELFARE FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes in above terms

ITA 2617/MUM/2025[-]Status: DisposedITAT Mumbai14 Oct 2025
Section 11(1)(c)Section 80G

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

PRANAB KANYA SANGHA,NORTH TWNETY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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

ITA 704/KOL/2025[2025-26]Status: DisposedITAT Kolkata07 Oct 2025AY 2025-26

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2025-26 Pranab Kanya Sangha………….……………………….……….……….……Appellant Barasat-I, Hridaypur, West Bengal-700127.. [Pan: Aaatp4743M] Vs. Cit(Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Ashok Mukherjee, Ar, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 07, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.08.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

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

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 and considering the various judicial pronouncements and also the condonation petition filed by the assessee, we condone the delay in filing

SHRI ARORVANSH SEWA SADAN, PARSHURAM CHOWK, HISSAR ROAD, SIRSA,HARYANA vs. CIT (EXEMPTIONS), ROOM NO.1, 5TH FLOOR, C R BUILDING, HIMALAYA MARG, SEC-17-E, CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed for

ITA 3486/DEL/2024[2024-2025]Status: DisposedITAT Delhi26 Sept 2025AY 2024-2025

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.3486/Del/2024 िनधा"रणवष"/Assessment Year: 2024-2025 बनाम Shri Arorvansh Sewa Sadan Cit (Exemptions), Room No.1, 5Th Floor, Parshuram Chowk, Hissar Road, Vs. Sirsa, Haryana. C.R. Building, Pan No.Abcts4252P Himalaya Marg, Sector-17-E, Chandigarh. अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

ITANo.3486/Del/2024 SHRI ARORVANSH SEWA SADAN IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA

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

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

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

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

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

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

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

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

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

SAHAJANAND EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 451/AHD/2025[NA]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri Aashish Rajesh Rewar, CIT-DR
Section 12ASection 80G(5)

under Section 12A of the Act to the assessee in its appeal filed in ITA No.450/Ahd/25 above, the order passed denying approval under Section 80(5) of the Act is also upheld. 11. In effect, both the appeals of the assessee are dismissed. This Order pronounced in Open Court

SAHAJANAND EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 450/AHD/2025[NA ]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri Aashish Rajesh Rewar, CIT-DR
Section 12ASection 80G(5)

under Section 12A of the Act to the assessee in its appeal filed in ITA No.450/Ahd/25 above, the order passed denying approval under Section 80(5) of the Act is also upheld. 11. In effect, both the appeals of the assessee are dismissed. This Order pronounced in Open Court

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

ITA 93/RJT/2025[N.A.]Status: DisposedITAT Rajkot03 Jul 2025

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:

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 11Section 12ASection 12A(1)(ac)Section 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)

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

ITA 175/RJT/2024[2024-25]Status: DisposedITAT Rajkot28 Mar 2025AY 2024-25
For Respondent: Shri M.N. Manvar, AR
Section 119Section 80GSection 80G(5)Section 80G(5)(iii)

ITA No.175/Rjt/2024 Shri Shardagram Aumni Education & Charitable Trust आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL

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

ITA 163/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No. 163/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) निर्धारितीकीओरसे/Assessee By : Shri Kalpesh Doshi, Ar राजस्वकीओरसे/Respondent By : Shri Sanjay Punglia, Cit Dr सुनवाईकीतारीख / Date Of Hearing : 09/01/2025 घोषणाकीतारीख / Date Of Pronouncement : 24/03/2025 1 | Page

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

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

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

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

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

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

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

ITA 283/PAN/2024[2024-25]Status: DisposedITAT Panaji06 Mar 2025AY 2024-25

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.

Section 12ASection 80G

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

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Section 80(5) — 36 judgments | BharatTax | BharatTax