“Section 124(1)(ac)(i)”

Section References (mined)Section 124Section 124(1)(ac)(i)6 judgments

NEURO UPDATE CHENNAI,CHENNAI vs. ITO, EXEMPTION WARD-1, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1480/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Oct 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Shri. G. Sitharaman, CA &For Respondent: Shri. R. Raghupathy, Addl. C.I.T

Section 11Section 12ASection 2(15)Section 250

income of any trust or institution unless the following conditions are fulfilled….”, the Principal Commissioner of Income Tax has granted registration under section 124(1)(ac)(i) of the Act on the ground that our trust satisfies the condition stipulated in this section. 2. During the Assessment Year

HIJALDIHA VIVEKANANDA SEVA SAMITY,HIJALDIHA vs. CIT(EXEMPTIONS), , KOLKATA

Appeal of the assessee is dismissed

ITA 1177/KOL/2025[----]Status: DisposedITAT Kolkata13 Oct 2025

Bench: 01.04.2021. Being An Old Registered Trust Assessee Has Filed Application For Registration U/S.

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

notices under Sections 143(2) and 143(1) of the Income Tax Act, 1961. Therefore, the rejection order issued in Form 10AD under Section 124(1)(ac)(i) is illegal and should be granted registration under Section 12AB of the Income Tax Act 1961 3) That the Rejection of Registration

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

VISHWAMITRA MANAO SANSTHA ,CHANDRAPUR vs. CIT EXEMPTION, PUNE

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

ITA 72/PUN/2025[-]Status: DisposedITAT Pune28 Apr 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 72/Pun/2025 धििाारण वषा / Assessment Year: Na Vs Cit Exemption, Vishwamitra Manao Vikas Sanstha Pune Chandrapur, Near Rajiv Gandhi Hall, Chandrapur City, Chandrapur-442402 Maharashtra Pan-Aactv3917F Appellant Respondent

For Appellant: Shri Kimya KudvaFor Respondent: Shri Ajay Kumar

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

आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE BEFORE Dr. MANISH BORAD

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)