Section 124(1)(ac)(iii) — 11 case laws

Meera Twinkle Sevabhavi Sanstha, Pune vs. CIT Exemption, Pune

ITA 2606/PUN/2024[-]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.2473 & 2606/Pun/2024 Meera-Twinkle Sevabhhavi V The Commissioner Of Sanstha, S Income Tax-Exemption, S No.127/3B/2, Flat No.101, Pune. Kamlesh Society, Nr.Zala Society, Karve Road, Pune – 411038. Pan: Aajam9285D Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke Revenue By Shri Aditya Shukla – Cit Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application Under Section 12A Of The Income Tax Act, 1961, Dated 28.09.2024 & 15.03.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat The Appeal In Ita

Section 124(1)(ac)Section 12ASection 12A(1)(ac)

आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL

Meera-Trinkle Sevabhavi Sanstha, Pune vs. CIT- Exemption, Pune

ITA 2473/PUN/2024[-]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.2473 & 2606/Pun/2024 Meera-Twinkle Sevabhhavi V The Commissioner Of Sanstha, S Income Tax-Exemption, S No.127/3B/2, Flat No.101, Pune. Kamlesh Society, Nr.Zala Society, Karve Road, Pune – 411038. Pan: Aajam9285D Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke Revenue By Shri Aditya Shukla – Cit Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application Under Section 12A Of The Income Tax Act, 1961, Dated 28.09.2024 & 15.03.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat The Appeal In Ita

Section 124(1)(ac)Section 12ASection 12A(1)(ac)

आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL

Katargam Industrial Estate Shedholders, Surat vs. CIT(E), Ahmedabad

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

ITA 698/SRT/2025[2025-26]Status: DisposedITAT Surat10 Sept 2025AY 2025-26

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 124(1)(ac)Section 12A(1)(ac)Section 253(3)

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Shree Siddhivinayk Charitable Trust Jiyav, Surat vs. CIT(E), Ahmedabad

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

ITA 697/SRT/2025[2025-26]Status: DisposedITAT Surat10 Sept 2025AY 2025-26

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 124(1)(ac)Section 12A(1)(ac)Section 253(3)

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Shri Kadva Patidar Samaj Ishvariya Mahadev, Ishwariya, Dist. Amreli vs. The CIT(Exemption), Ahmedabad

Appeals of the assessees are treated as allowed

ITA 852/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)

Section 12(1)(ac)Section 12ASection 12A(1)(ac)

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

Shri Leuva Patel Samaj Nani Kunkavav, Amreli vs. The CIT(Exemption), Ahmedabad

Appeals of the assessees are treated as allowed

ITA 846/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)

Section 12(1)(ac)Section 12ASection 12A(1)(ac)

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

M/S. Likeminded Education and Welfare Society, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both appeals by the assessee are allowed

ITA 2648/MUM/2025[NA.]Status: DisposedITAT Mumbai16 Jun 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Respondent by

Section 11Section 11(1)(c)Section 12A

assessee was in receipt of rejection order dated 20th February 2025 in Form 10AD rejecting the application made for registration under Section 124(1)(ac)(iii) of the Act, citing the following reasons: "Thus, the application for regularization of provisional approval in Form 10AB filed by the assessee

Likeminded Education and Welfare Society, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both appeals by the assessee are allowed

ITA 2647/MUM/2025[-]Status: DisposedITAT Mumbai16 Jun 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Respondent byFor Respondent: Date of Hearing

Section 11Section 11(1)(c)Section 12A

assessee was in receipt of rejection order dated 20th February 2025 in Form 10AD rejecting the application made for registration under Section 124(1)(ac)(iii) of the Act, citing the following reasons: "Thus, the application for regularization of provisional approval in Form 10AB filed by the assessee

Shree Hanuman Seva Mandal, Thane vs. CIT Exemption, Pune

In the result, appeal stands allowed for statistical purposes

ITA 253/MUM/2025[2022-23]Status: DisposedITAT Mumbai05 May 2025AY 2022-23

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: NoneFor Respondent: Shri Biswanath Das (CIT DR)

Section 12ASection 12A(1)(ac)

IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

The Ahmedabad Engineering Manufacturers Association, Ahmedabad vs. The CIT (Exemption), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1660/AHD/2024[NA]Status: DisposedITAT Ahmedabad16 Jan 2025

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Dr. Darsi Suman Ratnam, CIT-D.R

Section 124(1)(ac)Section 12ASection 2(15)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha , Accountant

Anti-Suliben Hirani Charitable Trust., Mumbai vs. Commissioner of Income (Exemption), Mumbai

ITA 4198/MUM/2023[2023-24]Status: DisposedITAT Mumbai23 Apr 2024AY 2023-24

Section 124(1)(ac)Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT. RENU JAUHARI ACCOUNTANT MEMBER

“Section 124(1)(ac)(iii)”

Judgments citing Section 124(1)(ac)(iii)