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“Section 124(1)(ac)”

Section References (mined)Section 124Section 124(1)(ac)12 judgments

MERA PIND 360 FOUNDATION, JALANDHAR,JALANDHAR vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

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

ITA 955/ASR/2025[2025-2026]Status: HeardITAT Amritsar17 Feb 2026AY 2025-2026

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R
Section 124(1)(ac)Section 12ASection 12A(1)(ac)

fide charitable activities for the welfare of the public at large since its inception, 4. That the Company had applied for registration under section 124(1)(ac)(vi-B) of the Income Tax Act, 1961, vide application dated 24.01.2025, through its counsel, namely CA Nitish Kataria. However, the said application

HARE RAMA HARE KRISHNA FIGHTER CLUB,AMBALA vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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

ITA 460/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh11 Feb 2026AY 2022-23

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 460/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 Hare Rama Hare The Cit, Exemptions, Krishna Fighter Club, बनाम Chandigarh Anaj Mandi, Vs. Ambala Cantt 134003 "थायी लेखा सं./ Pan No: Aaaah3048J अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Dhruv Goyal, CAFor Respondent: Sh. Manav Bansal, CIT, DR
Section 124(1)(ac)Section 12A(1)(ac)

आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH

SHREE AYAPPA SEVA SAMAJAM TRUST,NASHIK vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 484/PUN/2025[2024-25]Status: DisposedITAT Pune12 Jun 2025AY 2024-25

Bench: Shri R. K. Panda & Ms. Astha Chandrashree Ayappa Seva Samajam Trust Cit (Exemption), Pune Plot No.67, Survey No.484, Opp. Indian Vs. Petrol Pump, Trimbak Road, Satpur, Nashik – 422007 Pan: Aants4413J (Appellant) (Respondent) Assessee By : Shri Abhay Avchat Department By : Shri Vishwas S. Mundhe Date Of Hearing : 11-06-2025 Date Of Pronouncement : 12-06-2025 O R D E R

For Appellant: Shri Abhay AvchatFor Respondent: Shri Vishwas S. Mundhe
Section 124(1)(ac)Section 12ASection 12A(1)(ac)

1. The learned CIT (Exemption), Pune has erred in rejecting application for registration/renewal filed by Assessee by passing order under clause (ii) of section 124(1)(ac) r.w.s. 12AB of the Income Tax Act, 1961. 2. Without considering the facts and circumstances of the case

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

ITA 419/PUN/2025[-]Status: DisposedITAT Pune29 May 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas Bora and Miss Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 11Section 12ASection 12A(1)(ac)Section 132

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

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

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

SNEHALAYA CHARITABLE TRUST ,MUMBAI vs. ITO EXEMPTION WARD THANE , THANE

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

ITA 400/MUM/2025[2025-26]Status: DisposedITAT Mumbai28 Mar 2025AY 2025-26

Bench: The Cit (Exemption).

Section 11Section 124Section 124(1)(ac)Section 12ASection 80GSection 80G(5)Section 80G(5)(iv)

under: i) It is seen that you have obtained regular registration under section 12AB of the Act read with clause (i) of section 124(1)(ac) of the Act on 28-10-2021. However, the copy of regular registration under section 124/12AA of the Act prior

SHREE PARJIYA BRAHMAN ABHYUDAY MANDAL,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, no question of law arises

ITA 327/RJT/2023[NA]Status: DisposedITAT Rajkot06 Jan 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.327/Rjt/2023 ("नधा"रण वष" / Assessment Year: (Na) (Hybrid Hearing) Shree Parjiya Brahman Vs. Cit(Exemption) Abhyuday Mandal Ahmedabad Adesarr Rapar, Kutch Rapar, Gujarat 370155 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abeas2267F (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ar Respondent By : Shri Sanjay Punglia, Cit.Dr Date Of Hearing : 08/10/2024 Date Of Pronouncement : 06/01/2025 आदेश / O R D E R

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(b)

ITA No. 327/RJT/2023- Shree Parjiya Brahman Abhyuday Mandal vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT

CITY AS LAB FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2025/MUM/2024[2024-25]Status: DisposedITAT Mumbai30 Oct 2024AY 2024-25

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGARWAL (Accountant Member)

Section 124(1)(ac)Section 12ASection 8(1)

apply within three months for a fresh certificate under the newly introduced section 12AB. Unfortunately, the assessee missed the due date provided under section 124(1)(ac)(i). The assessee accordingly made a fresh application for registration under section 12AB and was granted provisional registration on 28th February

CITY AS LAB FONDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2023/MUM/2024[2024-25]Status: DisposedITAT Mumbai30 Oct 2024AY 2024-25

Bench: SHRI AMIT SHUKLA (Judicial Member)

Section 124(1)(ac)Section 12ASection 8(1)

apply within three months for a fresh certificate under the newly introduced section 12AB. Unfortunately, the assessee missed the due date provided under section 124(1)(ac)(i). The assessee accordingly made a fresh application for registration under section 12AB and was granted provisional registration on 28th February

SHREE SAISEWA CHARITABLE SANSTHA,ANDHERI WEST vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

ITA 1525/MUM/2024[2024-2025]Status: DisposedITAT Mumbai29 Oct 2024AY 2024-2025

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Mamta ShuklaFor Respondent: Shri Pushkraj Bhange Patil
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)

appellant stating that: “On perusal of the From 10AB filed by the assesserit was observed that the assessee has applied under section 124(1)(ac)[iv) Le. where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section

SHREE SAISEWA CHARITABLE SANSTHA,ANDHERI (W) vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

ITA 1523/MUM/2024[2024-2025]Status: DisposedITAT Mumbai29 Oct 2024AY 2024-2025

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Mamta ShuklaFor Respondent: Shri Pushkraj Bhange Patil
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)

appellant stating that: “On perusal of the From 10AB filed by the assesserit was observed that the assessee has applied under section 124(1)(ac)[iv) Le. where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section

KALSULI SHIKSHAN SANGH,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

In the result, the appeal of the Assessee is dismissed as withdrawn

ITA 92/MUM/2024[2023-24]Status: DisposedITAT Mumbai21 May 2024AY 2023-24

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 119Section 124(1)(ac)Section 12ASection 35Section 80GSection 80G(5)(i)Section 80G(5)(iii)

apply for Certificate u/s 12A and 800 of the Act in online Form No 10A. 4. That the Applicant had taken renewal under section 124(1)(ac)(1) of the Act in Form 10AC vide registration number AAATK2979CE20211 dated 05 April, 2022. However the Applicant had forgotten to take renewal