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“section 80G approval”

Charitable TrustsSection 80GSection 80G13 judgments

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)

District 3141 District Welfare Fund “ Ground 1. The learned CIT(E) erred in rejecting the Application in Form No. 10AB dated 05.10.2024 for section 80G approval treating the application as withdrawn for the reason that the application was erroneously filed under wrong section and the applicant has filed a fresh

YUVA GAYATRI PARIWAR TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 581/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Sept 2025

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: Na

For Appellant: Shri Pramesh B. Doshi, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 80GSection 80G(5)Section 80G(5)(iii)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

GAUD BRAHMAN SABHA,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result the appeal filed by the assessee is allowed

ITA 3256/MUM/2025[2024-25]Status: DisposedITAT Mumbai18 Jul 2025AY 2024-25
Section 12ASection 80GSection 80G(5)(iii)Section 80G(5)(iv)

Section 80G(5)(iv) dated 15/06/2023, valid\nfrom AY 2024-25 to AY 2026-27. On 24/09/2024, the assessee\napplied for regularization of Section 80G approval in Form 10AB\nunder Section 80G(5)(iii). The Ld.CIT(E) rejected the application,\nby observing that it should have been filed by December

VAISHNAV SANGH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 80/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

issues": "Whether the inclusion of running temples in the trust's objectives disqualifies it as a purely charitable trust for the purpose of Section 80G approval

VASANTBEN AND JAYANTILAL R SHAH CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

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

ITA 312/MUM/2025[2022-23]Status: DisposedITAT Mumbai09 Jul 2025AY 2022-23

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Devang ShethFor Respondent: Shri Vivek Parampurna, (CIT-DR)
Section 12ASection 80GSection 80G(5)

assessee is also registered u/s. 12AB of the Act dated 24.09.2021 in form 10AC for A.Y. 2022-23 to 2026-27 and further Section 80G approval was also granted from 12.09.1996 to 31.03.1998 vide order dated 03.05.2010. It is also observed that the assessee has been granted provisional approval

SARIPUTTA CHARITABLE TRUST,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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

ITA 5/JAB/2025[2021-22]Status: DisposedITAT Jabalpur11 Jun 2025AY 2021-22

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2021-22 Sariputta Charitable Trust Commissioner Of Income V. Tax (Exemption) Khajri Dhimradhan, Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Shrawan Kumar Meena, Cit-Dr Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Shrawan Kumar Meena, CIT-DR
Section 12ASection 80GSection 80G(5)

learned Ld. CIT (E) failed to consider that procedural delays in granting Section 12AB registration should not be a reason to deny Section 80G approval, particularly when the appellant is engaged in genuine charitable activities and has provided sufficient evidence of compliance with statutory conditions. 4. On the facts

ANUGRAHA EDUCATION TRUST,SULLIA vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 23/BANG/2025[2024-25]Status: DisposedITAT Bangalore21 Apr 2025AY 2024-25
For Appellant: Ms. Sunaiana Bhatia, A.RFor Respondent: Smt. Srinandini Das, D.R
Section 12ASection 80GSection 80G(2)

80G(5)", "80G(1)", "80G(2)", "2(15)", "11", "12", "13", "10AB", "10AC", "10BB", "10B" ], "issues": "Whether the CIT(Exemptions) correctly rejected the Section 80G approval application based on the nature of fees collected, instead of assessing the trust's eligibility criteria as per Section 80G

SARASWATIVIDYA GURUKULUM FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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

ITA 6036/MUM/2024[2023-24]Status: DisposedITAT Mumbai07 Feb 2025AY 2023-24

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Girish Agarwal, Am

For Appellant: Ms. Simoni DoshiFor Respondent: Shri
Section 12ASection 8Section 80G

case, we deem it fit to provide the assessee with one more opportunity to present its application for registration u/s. 12AB and Section 80G approval in the prescribed form along with all supporting documentary evidence before the ld. CIT(E) and the ld. CIT(E) is also directed to decide

SARASWATIVIDYA GURUKULUM FOUNDATION,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

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

ITA 6035/MUM/2024[2023-24]Status: DisposedITAT Mumbai07 Feb 2025AY 2023-24

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Girish Agarwal, Am

For Appellant: Ms. Simoni DoshiFor Respondent: Shri
Section 12ASection 8Section 80G

case, we deem it fit to provide the assessee with one more opportunity to present its application for registration u/s. 12AB and Section 80G approval in the prescribed form along with all supporting documentary evidence before the ld. CIT(E) and the ld. CIT(E) is also directed to decide

REVENUE BAR ASSOCIATION,CHENNAI vs. CIT, EXEMPTIONS, CHENNAI

In the result, the appeal stands allowed for statistical purpose

ITA 1746/CHNY/2024[-]Status: DisposedITAT Chennai28 Aug 2024

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita No.1746/Chny/2024 Revenue Bar Association, Vs. The Commissioner Of Income Tax New No.115, First Floor, Exemptions, Luz Church Road, Chennai. Mylapore, Chennai 600 004. [Pan: Aaatr 3370G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Shri V. Nandakumar, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 22.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri V. Nandakumar, IRS, CIT
Section 12ASection 80GSection 80G(5)

administration of justice. The assessee is expert body in taxation field doing noble service to the mankind. On the issue of section 80G approval, members of RBA have already been successfully argued in plethora of cases and got relief which has been upheld by the Hon’ble Jurisdictional High Court

BODHIMARAM TRUST,SALEM vs. CIT EXEMPTIONS, CHENNAI

The appeal stand dismissed as withdrawn

ITA 929/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita No.929 /Chny/2024

For Appellant: NoneFor Respondent: Shri. V. Nandakumar, IRS, CIT
Section 80G

assessee has given reason for withdrawing the appeal is as under: “We have made a fresh application in Form No.10AB and got section 80G approval by availing the benefit of Circular No.7/2024 dated 25.04.2024 issued by CBDT.” 2. The Ld. CIT- Departmental Representative did not object to the same

ARTEMIS EDUCATION & RESEARCH FOUNDATION,GURGAON vs. CIT(E), CHANDIGARH

ITA 8/DEL/2021[--]Status: DisposedITAT Delhi24 Nov 2021

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Satpal Gulati, CIT DR
Section 11(1)(a)Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

section 80G of the Income tax Act, 1961 operates separately hence section 12A approval rejection can not ipso facto apply to rejection for section 80G approval. 4. That the CITY (E) is wrong in holding that an application under Form No.10G in absence of any registration u/s 12A does

ARTEMIS EDUCATION & RESEARCH FOUNDATION ,GURGAON vs. CIT(E), CHANDIGARH

ITA 7475/DEL/2017[-]Status: DisposedITAT Delhi24 Nov 2021

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Satpal Gulati, CIT DR
Section 11(1)(a)Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

section 80G of the Income tax Act, 1961 operates separately hence section 12A approval rejection can not ipso facto apply to rejection for section 80G approval. 4. That the CITY (E) is wrong in holding that an application under Form No.10G in absence of any registration u/s 12A does