“Section 80(5)(iii)”

Section References (mined)Section 80Section 80(5)(iii)4 judgments

AHIR SAMAJ TRUST,PORBANDAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 49/RJT/2025[2024-25]Status: DisposedITAT Rajkot23 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.49/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. बनाम Ahir Samaj Trust Principal Commissioner Of Income- At Bhoddar, Dist. Tax (Exemption), Ahmedabad /Vs. Porbandar-360 570 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaita 1524 D (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 09/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad, [In Short “Ld.Cit(E)”] Wherein Ld. Cit(E) Denied The Approval Of The Assessee U/S. 80G(5)(Ii) Of The Act & Rejected The Assessee’S Application In Form 10Ab For Approval U/S. 80G(5)(Iii) Of The Act, Holding That Assessee Trust Has Violated The Main Condition Of Sub-Section 5 Of Section 80G Of The Act, As The Assessee- Trust Is Not A Purely Charitable Trust.

For Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

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

आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

GLOBAL CSR FOUNDATION,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

9. As a result, both appeals ITA No

ITA 203/JPR/2025[2025-26]Status: DisposedITAT Jaipur10 Jul 2025AY 2025-26

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Deepak Somani, C.AFor Respondent: Shri O.P. Meena, CIT-DR (through VC)

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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ehBk yky

GLOBAL CSR FOUNDATION,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

9. As a result, both appeals ITA No

ITA 202/JPR/2025[2025-26]Status: DisposedITAT Jaipur10 Jul 2025AY 2025-26

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Deepak Somani, C.AFor Respondent: Shri O.P. Meena, CIT-DR (through VC)

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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ehBk yky

AMAR BAANI,KOLKATA vs. CIT(E), KOLKATA

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

ITA 665/KOL/2024[00]Status: DisposedITAT Kolkata24 Jul 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 10Section 119Section 80(5)(iii)Section 80G(5)(iii)Section 80G(5)(iv)

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजेश