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“registration under section 12A”

Charitable TrustsSection 12ASection 12A2,527 judgments

The decision most relied on for registration under section 12A is ACIT v. Surat City Gymkhana (300 ITR 214), cited in 125 judgments on BharatTax.

Leading authorities on registration under section 12A

ACIT v. Surat City Gymkhana
300 ITR 214 · 2008 · Supreme Court
125
citing judgments

Once an institution receives registration under Section 12AA, the Assessing Officer must compute its income as per Section 11, focusing only on the application of income and not re-examining the charitable nature of its activities. The Supreme Court also clarified the meaning and scope of 'general public utility' under Section 2(15).

Ananda Social and Educational Trust v. CIT
426 ITR 340 · 2020 · Supreme Court
116
citing judgments

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

Ahmedabad Urban Development Authority v. ACIT
396 ITR 323 · 2017 · High Court
108
citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Gujarat Maritime Board
295 ITR 561 · 2007 · Supreme Court
98
citing judgments

A statutory corporation undertaking activities that generate income qualifies as a charitable entity under Section 2(15) if its dominant object is general public utility and it is legally obligated to apply its income solely for that purpose, even if the activities appear to be in the nature of trade or business. Such an entity is entitled to registration under Section 12A and exemptions under Section 11.

CIT v. Dawoodi Bohra Jamat
364 ITR 31 · 2014 · Supreme Court
83
citing judgments

A trust's objects, even if based on religious tenets, can qualify as charitable for tax exemptions if its benefits are not exclusively restricted to a particular religious community or caste.

CIT v. Ahmedabad Rana Caste Association
140 ITR 1 · 1983 · Supreme Court
82
citing judgments

An object beneficial to a section of the public, as distinguished from an individual or group of individuals, qualifies as an object of general public utility under Section 2(15) and hence a charitable purpose. This applies even if the benefits are restricted to a specific caste, community, or professional group.

CIT v. Parma Nand
268 ITR 172 · 2004 · High Court
81
citing judgments

Whether there was sufficient cause for delay in making applications for registration under section 12A and 80G is always a question of fact, and contumacious conduct by the assessee must be established for levying penalty under section 271C for non-deduction of TDS.

Barendra Prasad Ray v. ITO
129 ITR 295 · 1981 · Supreme Court
80
citing judgments

When determining if an activity serves charitable purposes for tax exemption, the primary consideration is whether its predominant object is to make a profit or to carry out charitable activities.

Judgments citing registration under section 12A

Jayshree Gopallalji Haveli Charitable Trust-Ujalvav, Bhavnagar vs. The CIT (Exemption), Ahmedabad

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

ITA 220/AHD/2025[NA]Status: DisposedITAT Ahmedabad28 Oct 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 80GSection 80G(5)

Before us, the counsel for the assessee submitted that the appellant is a registered public charitable trust which has already been granted registration under section 12A(1)(ac) of the Act, thereby confirming that its objects are charitable in nature and its activities are genuine in accordance with the Jayshree ... public utility and social welfare. The ld. counsel for the assessee further contended that the learned CIT(E) failed to appreciate that the registration under section 12A(1)(ac) continues to operate as valid evidence of the charitable nature of the appellant’s objects and activities. Once such registration

Recess Trust, Mumbai vs. CIT (Exemptions), Mumbai, Cumballa Hill

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

ITA 4876/MUM/2025[2025-2026]Status: DisposedITAT Mumbai28 Oct 2025AY 2025-2026

Bench: Shri Beena Pillai & Smt.Renu Jauhri & Recess Trust Vs. Cit(Exemptions) 603, Patel Avenue, 601, 6Th Floor, Cumballa Near Kailash Tower, Hill Mtnl Te Building, M.G. Road, Kandivali West, Pedder Road, Dr Gopalrao Mumbai-400067. Deshmukh Marg, Mumbai-400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aadtr5100R Appellant .. Respondent

For Appellant: Shri Margav Shukla & ShriFor Respondent: Shri Umashankar Prasad- CIT DR
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

facts and circumstances of the case and provisions of law, Ld. CIT(E) erred in rejecting the application of assessee for renewal of registration under section 12A(1)(ac) (ii) on the grounds that the assessee has not obtained provisional registration under 12A(1)(ac)(i), even though Registration under

Recess Trust, Mumbai vs. CIT(Exemptions), Mumbai, Cumballa Hill

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

ITA 4871/MUM/2025[2025-2026]Status: DisposedITAT Mumbai28 Oct 2025AY 2025-2026

Bench: Shri Beena Pillai & Smt.Renu Jauhri & Recess Trust Vs. Cit(Exemptions) 603, Patel Avenue, 601, 6Th Floor, Cumballa Near Kailash Tower, Hill Mtnl Te Building, M.G. Road, Kandivali West, Pedder Road, Dr Gopalrao Mumbai-400067. Deshmukh Marg, Mumbai-400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aadtr5100R Appellant .. Respondent

For Appellant: Shri Margav Shukla & ShriFor Respondent: Shri Umashankar Prasad- CIT DR
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

facts and circumstances of the case and provisions of law, Ld. CIT(E) erred in rejecting the application of assessee for renewal of registration under section 12A(1)(ac) (ii) on the grounds that the assessee has not obtained provisional registration under 12A(1)(ac)(i), even though Registration under

Swami Nitanand Mission Foundation, B.O. Goyla Khurd, South West Delhi vs. Commissioner of Income Tax(Exemption), Delhi, Civic Centre, Minto Road, New Delhi

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner

ITA 2987/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Sudhir Kumar & A.Yr. : 2024-25 Swami Nitanand Mission Vs. Commisisoner Of Income Foundation, Tax (Exemption), Delhi Plot No. 49 & 50, Qutub Vihar Civic Centre, Minto Road, Phase-1, Dc Goyla B.O. Goyla New Delhi – 110 002 Khurd, South West Delhi- 110 071 (Pan: Aauas2265C) (Appellant) (Respondent)

For Appellant: Sh. Nitin Kanwar, Adv. (VC) &For Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

respectively. 2. The brief facts of the case are that assessee has filed applications in Form 10AB for seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and application for grant of approval u/s. 80G of the Act. The applicant was issued notices

Swami Nitanand Mission Foundation, B.O. Goyla Khurd, South West Delhi vs. Commissioner of Income Tax(Exemption), Delhi, Civic Centre, Minto Road, New Delhi

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner

ITA 2986/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Sudhir Kumar & A.Yr. : 2024-25 Swami Nitanand Mission Vs. Commisisoner Of Income Foundation, Tax (Exemption), Delhi Plot No. 49 & 50, Qutub Vihar Civic Centre, Minto Road, Phase-1, Dc Goyla B.O. Goyla New Delhi – 110 002 Khurd, South West Delhi- 110 071 (Pan: Aauas2265C) (Appellant) (Respondent)

For Appellant: Sh. Nitin Kanwar, Adv. (VC) &For Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

respectively. 2. The brief facts of the case are that assessee has filed applications in Form 10AB for seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and application for grant of approval u/s. 80G of the Act. The applicant was issued notices

Gokulam Seva Nyas, 1 Resham Kendra, Gram Khajuriya Sanwer vs. CIT Exemption Bhopal, Room No:201, II Floor, Reac, Bhopal

Appeals are allowed for statistical purpose

ITA 83/IND/2025[2023-24]Status: DisposedITAT Indore27 Oct 2025AY 2023-24

Bench: Shri B.M. Biyani

Section 12ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI

Gokulam Seva Nyas, 1 Resham Kendra, Gram Khajuriya Sanwerc vs. CIT Exemption Bhopal, Room No:201, II Floor, Reac, Bhopal

Appeals are allowed for statistical purpose

ITA 82/IND/2025[2023-24]Status: DisposedITAT Indore27 Oct 2025AY 2023-24

Bench: Shri B.M. Biyani

Section 12ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI

Quality Education Foundation, Alipur Road, Opp to Zambare Ganesh Temple vs. Income Tax Officer Exemption Ward 1, Pmt Building Shankar Shet Road Pune

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

ITA 1719/PUN/2025[2024-25]Status: DisposedITAT Pune27 Oct 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1718 & 1719/Pun/2025 Quality Education Foundation, Vs. Cit, Exemption, Pune. 841, Alipur Road, Zambare Ganesh Mandira Samor, Shivaji Nagar, Barshi- 413411. Pan : Aaaaq0714C Appellant Respondent Assessee By : Shri Umesh Mali Revenue By : Shri Amit Bobde Date Of Hearing : 09.10.2025 Date Of Pronouncement : 27.10.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 18.12.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 08.06.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act Filed On 09.06.2024. 2. There Is Delay In Filing Of Both The Appeals. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Shri Umesh MaliFor Respondent: Shri Amit Bobde
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Quality Education Foundation, Alipur Road, Opp to Zambare Ganesh Temple vs. Income Tax Officer Exeption Ward 1, Pmt Building Shankar Shet Road Pune

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

ITA 1718/PUN/2025[2024-25]Status: DisposedITAT Pune27 Oct 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1718 & 1719/Pun/2025 Quality Education Foundation, Vs. Cit, Exemption, Pune. 841, Alipur Road, Zambare Ganesh Mandira Samor, Shivaji Nagar, Barshi- 413411. Pan : Aaaaq0714C Appellant Respondent Assessee By : Shri Umesh Mali Revenue By : Shri Amit Bobde Date Of Hearing : 09.10.2025 Date Of Pronouncement : 27.10.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 18.12.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 08.06.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act Filed On 09.06.2024. 2. There Is Delay In Filing Of Both The Appeals. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Shri Umesh MaliFor Respondent: Shri Amit Bobde
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Mitra Instritution Bhowanipur Branch, Kolkata vs. CIT (Exemption), Kolkata

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

ITA 742/KOL/2025[2022-23]Status: DisposedITAT Kolkata27 Oct 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 12ASection 80GSection 80G(5)(iii)

Rules, even though the order of the rejection was passed on an erroneous belief that the appellant had no order for regular registration under section 12A of the Act which has been dealt with in the grounds of appeal taken by the appellant. Therefore, the appeal could not be filed ... appellant in Form 10AB on the basis of the purported finding that "the appellant has no Form 10AD, i.e., order for regular registration under Section 12A of the Income Tax Act, 1961" even though the application of the appellant for regular registration is pending before the Learned CIT(E), Kolkata

Amigos Prasasth Path Social Welfare Society, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 1501/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

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

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh

Amigos Prasasth Path Social Welfare Society, Kolkata vs. CIT (Exemption), Kolkata

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

ITA 1500/KOL/2025[----]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

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

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh

Nilesh Kulkarni Foundation, Mumbai vs. Commissioner of Income Tax ( Exemptions), Mumbai

ITA 5184/MUM/2025[2026-27]Status: DisposedITAT Mumbai27 Oct 2025AY 2026-27

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Rajesh AthavleFor Respondent: Shri. Leyaqat Ali Aafaqui, Sr. AR
Section 11Section 12ASection 5Section 80GSection 80G(5)(ii)Section 80G(5)(iii)

have heard the parties and perused the material on record. The assessee is a Charitable Trust having registration under section 12A of the Act (page 52 to 55 of paper book). The assessee made first application for renewal of 80G on 29.03.2024 and the same was rejected on the ground

Rotary District 3141 District Welfare Fund, Mumbai vs. CIT ( Exemption), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 5003/MUM/2025[2025-26]Status: DisposedITAT Mumbai27 Oct 2025AY 2025-26

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

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

entitled for relief on account of delay. 4.2 It is noted that the assessee is admittedly an old trust having a valid registration under section 12A and 80G. It is also noted that while filing Form for final registration in Form 10AB has inadvertently mentioned the wrong section

Shamkris Charity Foundation, Mumbai vs. Commissioner of Income Tax Exemption, Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 3394/MUM/2025[2025-26]Status: DisposedITAT Mumbai27 Oct 2025AY 2025-26

Bench: Hon’Ble Justice (Retd.) C V Bhadangms Padmavathy S, Am

For Appellant: Shri Tanzil R. Padvekar, AdvocateFor Respondent: Shri. Pravin Salunkhe, Sr. AR
Section 12ASection 12A(1)(ac)Section 8

Katiji&Ors. (167) ITR 471 (SC). 4. We heard the parties and perused the material on record. The assessee is having a provisional registration under section 12A of the Act from AY 2022-23 to 2024-25 (page 26 to 28 of paper book). The assessee made an application ... case and the legislative intent, we are of the considered view that the approach while considering application made by the assessee for final registration under section 12A need to be equitable, balancing and judicious. Accordingly we direct the CIT(E) to consider the application made by the assessee for final

Care Today Fund, New Delhi vs. ITO Ward Exemption 1(3), Civic Centre New Delhi

In the result, the appeal of assessee is allowed

ITA 5734/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Care Today Fund, Vs. Income Tax Officer, F-26, First Floor, Exemption 1(3), Connaught Place, New Delhi New Delhi-1100 01 Pan :Aaatc3762B (Appellant) (Respondent)

Section 11Section 11(2)Section 11(3)Section 12ASection 142(1)Section 143(2)Section 2(15)Section 250Section 80G(5)(vi)

online electronically. The assessee filed details in response to notices issued through E-proceeding facility. The details were examined. The assessee was accorded Registration under Section 12A of the Act vide letter dated 15.07.1999. The assessee was granted certificate under Section 80G(5)(vi) by the DIT(E). Delhi vide

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Maharashtra State Board of Secondary & Higher Secondary Education, Pune

In the result, the appeal of the assessee is allowed

ITA 825/PUN/2025[2022-2023]Status: DisposedITAT Pune24 Oct 2025AY 2022-2023

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2022-23

For Appellant: Shri Piyush BafnaFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 10Section 10(46)Section 143(1)

said decision has held that where assessee, a trust, in earlier years had been claiming exemption under section 10(23C) and it got registration under section 12A on 2-9-2014 and it in return filed for assessment year 2014-15 claimed exempt income under section 10(23C) instead

Chandramari Trust, Coimbatore, Tamilnadu vs. Commissioner of Income Tax (Exemptions), Chennai

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

ITA 2307/CHNY/2025[2025-26]Status: DisposedITAT Chennai24 Oct 2025AY 2025-26

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.2307/Chny/2025 िनधा"रण वष"/Assessment Year: - Chandramari Trust, Vs. The Commissioner Of 90, Pinnacle Residency, Prp Gardens, Income Tax (Exemptions), Bharathi Colo, Avinashi Road, Chennai. Coimbatore 641 004. [Pan: Aactc3285D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 23.10.2025 घोषणा की तारीख /Date Of Pronouncement : 24.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.11.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai Rejecting The Application Dated 16.05.2024 In Form No. 10Ab Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961 [“Act” In Short] Seeking Registration Under Section 12Ab Of The Act.

For Appellant: Shri V. Balaji, AdvocateFor Respondent: Shri C.N. Bipin, CIT
Section 12ASection 12A(1)(ac)

आयकर अपीलीय अिधकरण, ‘‘सी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी ऐम. बालगनेश, लेखा सद

Construction Labours Welfare Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

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

ITA 2303/CHNY/2025[-]Status: DisposedITAT Chennai24 Oct 2025

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.2303 & 2302/Chny/2025 िनधा"रण वष"/Assessment Year: - Construction Labours Welfare Trust, Vs. The Income Tax Officer, No. 49, Nerkundram Pathai, Exemptions Ward 3, Vadapalani, Chennai 600 026. Chennai. [Pan: Aactc2116M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, Ca ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 23.10.2025 घोषणा की तारीख /Date Of Pronouncement : 24.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Dated 07.11.2024 & 08.11.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai Rejecting The Applications Dated 15.05.2024 In Form No. 10Ab Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961 [“Act” In Short] Seeking Registration Under Section 12Ab Of The Act As Well As Seeking Approval Under Section 80G Of The Act Respectively.

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri C.N. Bipin, CIT
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘‘सी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी ऐम. बालगनेश, लेखा सद

Construction Labours Welfare Trust, Chennai vs. ITO, Exemption Ward-3, Chennai

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

ITA 2302/CHNY/2025[-]Status: DisposedITAT Chennai24 Oct 2025

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.2303 & 2302/Chny/2025 िनधा"रण वष"/Assessment Year: - Construction Labours Welfare Trust, Vs. The Income Tax Officer, No. 49, Nerkundram Pathai, Exemptions Ward 3, Vadapalani, Chennai 600 026. Chennai. [Pan: Aactc2116M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, Ca ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 23.10.2025 घोषणा की तारीख /Date Of Pronouncement : 24.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Dated 07.11.2024 & 08.11.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai Rejecting The Applications Dated 15.05.2024 In Form No. 10Ab Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961 [“Act” In Short] Seeking Registration Under Section 12Ab Of The Act As Well As Seeking Approval Under Section 80G Of The Act Respectively.

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri C.N. Bipin, CIT
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘‘सी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी ऐम. बालगनेश, लेखा सद