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“Section 12(1)(ac)(vi)”

Section References (mined)Section 12Section 12(1)(ac)(vi)42 judgments

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN PUNE vs. CIT EXEMPTION, PUNE

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

ITA 2619/PUN/2025[2025-2026]Status: DisposedITAT Pune21 Jan 2026AY 2025-2026

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Prashant Gadekar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN vs. CIT EXEMPTION, PUNE

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

ITA 2618/PUN/2025[2025-2026]Status: DisposedITAT Pune21 Jan 2026AY 2025-2026

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Prashant Gadekar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

ITA 589/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR, JM, आयकरअपील सं. / ITA Nos.588 & 589/JPR/2025 निर्धारणवर्ष / AssessmentYear :2024-25 | D.S. Foundation | बनाम | CIT Exemption | |------------------------------------|------|---------------| | Office No. 20 Shrinath Mall, | Vs. | Jaipur | | Near Bajrang Garh Krishna Ganj, | | | | Ajmer | | | | स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAETD 3273 C | | | | अपीलार्थी / Appellant | | प्रत्यर्थी / Respondent | निधर्धारित

For Appellant: NoneFor Respondent: Sh. Rajesh Ojha, CIT
Section 12(1)Section 12(1)(ac)Section 12A

department. 7. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. 8.The rejection of provisional registration granted under section 12(1) (ac ... natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 12(1)(ac)(vi) as the objectives of the trust are social welfare, helping needy, general public utility etc. 9.No opportunity of being heard was granted

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

ITA 588/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: NoneFor Respondent: Sh. Rajesh Ojha, CIT
Section 12(1)Section 12(1)(ac)Section 12A

department. 7. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. 8.The rejection of provisional registration granted under section 12(1) (ac ... natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 12(1)(ac)(vi) as the objectives of the trust are social welfare, helping needy, general public utility etc. 9.No opportunity of being heard was granted

VASANTRAO NAIK SHIKSHAN PRASARAK MANDAL,AURANGABAD vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1886/PUN/2025[NA]Status: DisposedITAT Pune26 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Ravindra S. Darekar
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

assessee is a society registered with Maharashtra Public Trust Act, 1950 and has filed application for registration in Form No.10AB under section 12(1)(ac)(vi)-ITEM(B) of the IT Act on 22.01.2025. With a view to verify the genuineness of activities of the assessee and compliance to requirements

VASANTRAO NAIK SHIKSHAN PRASARAK MANDAL,AURANGABAD vs. CIT EXEMPTIN , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1885/PUN/2025[NA]Status: DisposedITAT Pune26 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Ravindra S. Darekar
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

assessee is a society registered with Maharashtra Public Trust Act, 1950 and has filed application for registration in Form No.10AB under section 12(1)(ac)(vi)-ITEM(B) of the IT Act on 22.01.2025. With a view to verify the genuineness of activities of the assessee and compliance to requirements

EDUCATION INDIA, SHILLONG,SHILLONG vs. ITO, WARD-1, SHILLONG

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

ITA 15/GTY/2025[Not Applicable]Status: DisposedITAT Guwahati15 Sept 2025

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 12(1)(ac)Section 12ASection 253Section 253(5)

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH

SABUDH FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX (CIT) EXEMPTIONS,, CHANDIGARH

The appeals stand allowed for statistical purposes

ITA 45/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh18 Aug 2025AY 2025-26

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No. 45/Chandi/2025 & 2. आयकरअपीलसं./ Ita No. 117/Chandi/2025 Sabudh Foundation Cit (Exemption) H No 329 Sector 33A बनाम/ Room No 1 5Th Floor Chandigarh-160020 Cr Building, Himalaya Marg Vs. Sector 17-E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No.Abacs-5751-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anmol Attry(Ca) -Ld. Ar ""थ"कीओरसे/Respondent By : Smt.Tarundeep Kaur (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025

For Appellant: Shri Anmol Attry(CA) -Ld. ARFor Respondent: Smt.Tarundeep Kaur (CIT) – Ld. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

SHRI SANATAN DHARAM VENKUTH DHAM SEWA SAMITI,PANCHKULA vs. CIT EXEMPTION, CHANDIGARH

The appeal stands allowed

ITA 316/CHANDI/2025[NOT APPLICABLE]Status: DisposedITAT Chandigarh18 Aug 2025

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri S.P. Goyal (CA) -Ld. ARFor Respondent: Smt. Tarundeep Kaur (CIT) – Ld. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(i)

1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

SABUDH FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX(CIT) EXEMPTION, CHANDIGARH

The appeals stand allowed for statistical purposes

ITA 117/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh18 Aug 2025AY 2025-26

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No. 45/Chandi/2025 & 2. आयकरअपीलसं./ Ita No. 117/Chandi/2025 Sabudh Foundation Cit (Exemption) H No 329 Sector 33A बनाम/ Room No 1 5Th Floor Chandigarh-160020 Cr Building, Himalaya Marg Vs. Sector 17-E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No.Abacs-5751-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anmol Attry(Ca) -Ld. Ar ""थ"कीओरसे/Respondent By : Smt.Tarundeep Kaur (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025

For Appellant: Shri Anmol Attry(CA) -Ld. ARFor Respondent: Smt.Tarundeep Kaur (CIT) – Ld. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

VICTORIA EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-3,, CHENNAI

The appeal of the assessee is allowed

ITA 946/CHNY/2025[2022-23]Status: DisposedITAT Chennai05 Aug 2025AY 2022-23

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:946/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 Victoria Educational Trust, Ito, 62, 6Th Street, Vs. Exemptions Ward 3, S.R.P.Colony, Chennai. Peravallur, Chennai – 600 082. [Pan:Aabtv-0115-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Kumar Chandan, J.C.I.T.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Kumar Chandan, J.C.I.T
Section 11Section 12(1)(ac)Section 12ASection 143(1)

terms of Section 12AA of the Act with effect from 01.04.2006. 4. Thereafter, the assessee trust was provisionally registered in terms of Section 12(1)(ac)(vi) of the Act vide order of provisional registration dated 27.05.2021 having Provisional Registration Number: AABTV0115AE20206. 5. The assessee trust for the assessment year

SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST- PITHVAJAL,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 845/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.844 & 845/Rjt/2024 "नधा"रणवष"/ Assessment Year: N.A. Shree Satyay Mataji Mandir The Cit(Exemption), बनाम Mangroliya Parivar Trust-Pithvajal Ahmedabad Jisignpara Street No.2, Amreli, Vs. Gujarat-365601 Pan : Abits4939F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D. M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

For Appellant: Shri D. M. Rindani, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(iv)

आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN

SHREE SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST PITHVAJAL,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 844/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25
For Appellant: Shri D. M. Rindani, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(iv)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nSHRI

SHREE OM BABA JI EDUCATION & WELFARE TRUST,PANCHKULA vs. CIT EXEMPTION CHANDIGARH, CHANDIGARH

The appeal stands allowed

ITA 368/CHANDI/2025[NOT APPLICABLE]Status: DisposedITAT Chandigarh15 Jul 2025

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.368 /Chandi/2025 Shree Om Baba Ji Education & Cit (Exemption) बनाम/ Welfare Trust Room No1 5Th Floor # 104-A, Ghs-86, Sector 20 Cr Building, Himalaya Marg Vs. Panchkula 134120 Sector 17-E, Chandigarh-160017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacts-7923-G (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri S.P. Goyal – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sarabjeet Singh (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Iii) Vide Impugned Order Dated 20- 02-2023 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. The Registry Has Noted Delay Of 682 Days In The Appeal, The Condonation Of Which Has Been Sought By Ld. Ar Which Is Supported By An Affidavit Of Trustee Of Assessee-Trust. It Has Been Stated That Delay Occurred Due To Incorrect Understanding Of Registration Procedure Under New Regime.

For Appellant: Shri S.P. Goyal – Ld. ARFor Respondent: Shri Sarabjeet Singh (CIT) – Ld. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(i)

1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

DREAM AND BELIEVE FOUNDATION,THANE, MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

In the result, grounds of appeal are allowed for statistical purpose

ITA 3259/MUM/2025[2025-26]Status: DisposedITAT Mumbai07 Jul 2025AY 2025-26

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 254(1)Section 8Section 80G

introduced vide Finance Act, 2020, all existing provision by filing Form 10A. In compliance, the assessee filed Form 10A on 06.06.2022 under section 12(1)(ac)(vi) and was accordingly allowed provisional registration in Form 10AC vide order dated 22.06.2022 upto A.Y. 2025-26. Subsequently, on 01.10.2022, the assessee

SRI AMBHA MAHESHWARI DEVALAYA SEVA SAMITI,BANGALORE vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BANGALORE

In the result, appeal filed by the assessee in ITA\nNo

ITA 599/BANG/2025[2025-26]Status: DisposedITAT Bangalore09 Jun 2025AY 2025-26
Section 12(1)(AC)Section 12(1)(ac)Section 12ASection 80G

{ "clean_text": "ITA No.598&599/Bang/2025\nSri Ambha Maheshwari Devalaya Seva Samiti, Bangalore\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\"A

SRI AMBHA MAHESHWARI DEVALAYA SEVA SAMITI,BANGALORE vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BANGALORE

In the result, appeal filed by the assessee in ITA\nNo

ITA 598/BANG/2025[2025-26]Status: DisposedITAT Bangalore09 Jun 2025AY 2025-26
Section 12(1)(AC)Section 12(1)(ac)Section 12ASection 80G

{ "clean_text": "ITA No.598&599/Bang/2025\nSri Ambha Maheshwari Devalaya Seva Samiti, Bangalore\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\"A

SHRI NAVDURGESHWARI MATAJI DE vs. THAN TRUST,VADNAGAR, MEHSANAVS.CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 421/AHD/2025[NA]Status: DisposedITAT Ahmedabad13 May 2025

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year Na

For Appellant: Shri Vivek Chavda, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 115TSection 12(1)(ac)Section 12A

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

SAIDATTAVIKAS SAIDHAM CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

ITA 369/JPR/2025[2024-25]Status: DisposedITAT Jaipur08 May 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 368 & 369/JPR/2025 u/s 12AB and 80G of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Saidatta Vikas Saidham Charitable Trust Khata No. 283 New, 283 Old, 283 Khasra No.2279 & 2280, Pushkar, Ajmer 305 001 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABGTS 4072 D अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None राजस्व की ओरसे / Revenue by: Shri Rajesh Ojha, CIT-DR सुनवाई की तारीख/Date of H

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 12(1)Section 12(1)(ac)Section 12ASection 80G

department. 6) It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. The cancellation of provisional registration is not just and fair ... assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 7) The rejection of provisional registration granted under section 12(1) (ac)(vi) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner

SAIDATTAVIKAS SAIDHAM CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

ITA 368/JPR/2025[2024-25]Status: DisposedITAT Jaipur08 May 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 368 & 369/JPR/2025 u/s 12AB and 80G of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Saidatta Vikas Saidham Charitable Trust बनाम | The CIT-Exemption, Khata No. 283 New, 283 Old, 283 Khasra Vs. Jaipur. No.2279 & 2280, Pushkar, Ajmer 305 001 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABGTS 4072 D अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None प्रत्यर्थी / Respondent राजस्व की ओरसे /

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 12(1)Section 12(1)(ac)Section 12ASection 80G

department. 6) It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. The cancellation of provisional registration is not just and fair ... assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 7) The rejection of provisional registration granted under section 12(1) (ac)(vi) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner

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