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“renewal of 80G”

Charitable TrustsSection 80GSection 80G17 judgments

SRI AJEYA SANKARA TRUST,TIRUPATI vs. CIT (EXEMPTION), HYDERABAD

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

ITA 1366/HYD/2025[2025-26]Status: DisposedITAT Hyderabad12 Nov 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1366/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Sri Ajeya Sankara Trust Vs. Cit (Exemption) Tirupati Hyderabad Pan:Aaxts2264F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H. Srinivasulu राज" व "ारा/Revenue By:: Dr.Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 16/10/2025 घोषणा की तारीख/Pronouncement: 12/11/2025 आदेश/Order Per Vijay Pal Rao, Vice-: This Appeal By The Assessee Is Directed Against The Order Dated, 17/05/2025 Of Cit (Exemption) Whereby The Application Of The Assessee In Form 10Ab Seeking Regular Approval U/S 80G Of The Act Was Rejected On The Ground Of Barred By Limitation.

For Appellant: Advocate H. SrinivasuluFor Respondent: : Dr.Narendra Kumar Naik, CIT(DR)
Section 12ASection 2(15)Section 80G

Auditor of the Sri Ajeya Sankara Trust also contributed to the delay. For the above reasons, delay in fling the application for Renewal of 80G may kindly be condoned and request to grant 80G Renewal.” 7. The limitation for filing the application for grant of regular approval u/sec.80G

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)

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 that the application is made under wrong section. The relevant observation

KHAIRUL ISLAM HIGHER EDUCATION SOCIETY,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 4473/MUM/2025[2024-25]Status: DisposedITAT Mumbai30 Sept 2025AY 2024-25

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

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

approved under Section 12A up to 31-3-26 and u/s 80G provisional approval was granted upto 31-3-2024. It applied for renewal of 80G approval on 18/5/2024 which was within time, but the application was rejected on the grounds that the application was made under wrong provision being ... Selection of wrong Section in first application. 3. The Ld.AR submitted that, the assessee being an old trust it had to apply for renewal of 80G u/s. 80G(5)(iii) as against 80G(v)(iv)(b). He thus submitted that the registration u/s.12A is available to the assessee and relied

KHUSHI EDUCATIONAL & SOCIAL TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 4470/MUM/2025[2024-25]Status: DisposedITAT Mumbai30 Sept 2025AY 2024-25

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

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

approved under Section 12A up to 31-3-26 and u/s 80G provisional approval was granted upto 31-3-2024. It applied for renewal of 80G approval on 10/5/2024 which was within time, but the application was rejected on the grounds that the application was made with wrong section 80G ... Selection of wrong Section in first application. 3. The Ld.AR submitted that, the assessee being an old trust it had to apply for renewal of 80G u/s. 80G(5)(iii) as against 80G(v)(iv)(b). He thus submitted that the registration u/s.12A is 3 ITA No.4470/Mum/2025

SURYA KIRAN HEALTH & EDUCATIONAL TRUST,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

ITA 4469/MUM/2025[2024-25]Status: DisposedITAT Mumbai22 Sept 2025AY 2024-25

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)(iii)Section 80G(5)(iv)

record. The assessee is a Charitable Trust having registration under section 12A of the Act. The first application made by the assessee for renewal of 80G which was rejected on the ground that the application is made under wrong section. The relevant observation of the CIT(E) in this regard

SHRI SATGURU SAINATH CHARITABLE TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

ITA 4468/MUM/2025[2024-25]Status: DisposedITAT Mumbai22 Sept 2025AY 2024-25

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)(iii)Section 80G(5)(iv)

upto 31.03.2026 and is having provisional approval under section 80G granted upto 31.03.2024. The assessee made the application for renewal of 80G approval on 17.05.2024 and the said application was rejected on the ground that the application is made under the wrong section 80G(5)(iv)(B). The assessee subsequently ... record. The assessee is a Charitable Trust having registration under section 12A of the Act. The first application made by the assessee for renewal of 80G which was rejected on the ground that the application is made under wrong section. The relevant observation of the CIT(E) in this regard

BHABNA,KOLKATA vs. CIT (EXMPTION), KOLKATA

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

ITA 319/KOL/2025[2025-26]Status: DisposedITAT Kolkata03 Sept 2025AY 2025-26

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 80G

Trustee of BHABNA, humbly submit this petition seeking your kind consideration and approval for condoning the delay in submitting our application for the renewal of 80G registration. Our organization is a new entity, and this is the first time we are undergoing this process. Unfortunately, due to a series ... 28/01/2025 In light of the above circumstances, I kindly request you to consider our genuine challenges and approve our appeal for reconsideration of renewal of 80G registration as a matter of mercy. Your favorable consideration will enable us to continue our charitable activities and contribute to society

ACHARYA SRI TULSI MAHAPRAGYA SEVA KENDRA CHARITABLE TRUST ,BANGALORE vs. CIT(EXEMPTIONS), BANGALORE

In the result, appeal of the assessee is partly allowed for\nstatistical purposes

ITA 951/BANG/2025[NA]Status: HeardITAT Bangalore03 Sept 2025
Section 2(15)Section 80GSection 80G(5)

seen that the Petitioner is registered u/s 12A and approved u/s 80G for more\nthan 2 decades.\n6. The Petitioner made application for renewal of 80G approval on 28.03.2024. However,\nsince it was made in the wrong code, it was withdrawn on 13.08.2024. The Petitioner made\nthe fresh application

HIND NAVOTTHANA PRATISHTAN,THRISSUR vs. CIT(EXEMPTION), KOCHI

In the result, appeal filed by the assessee is allowed

ITA 71/COCH/2025[2024-25]Status: DisposedITAT Cochin30 Jun 2025AY 2024-25

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2024-25 Hind Navotthana Pratishtan .......... Appellant Vysagiri Tapovanam, Vysagiri P.O, Wadakanchery, Thrissur-680623, Kerala. Pan: Aabtm1188N Vs.

For Appellant: Shri Binisha Baby, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12ASection 80G

31/03/1986. The appellant Trust was also granted approval U/s. 80G of the Act. Under the new regime, the appellant applied for renewal of 80G and got provisional registration. The appellant filed an application for regular approval of 80G on 28/09/2023. 3. The CIT(E), vide order dated 27/11/22024, rejected

KALASADHANALAYA,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI

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

ITA 3056/CHNY/2024[2025-26]Status: DisposedITAT Chennai28 Apr 2025AY 2025-26

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 3056/Chny2024 िनधा"रण वष" / Assessment Year: 2025-26 Kalasadhanalaya, Commissioner Of Income Tax 80A/2, Sriram Apartments, Vs. (Exemptions), St.Marys Road, 121, Mahatma Gandhi Road, Abhiramapuram – 600 018. Nungambakkam, Chennai – 600 018. [Pan: Aaatk-8213-F ] (""यथ"/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri. S.Vignesh, C.AFor Respondent: Shri. M.Murali, C.I.T
Section 12ASection 2(15)Section 80G

assessee are as under: :-2-: ITA. No:3056/Chny/2024 “1. The order of the Learned Commissioner of Income Tax (Exemptions) Chennai rejecting application of renewal of 80G exemption is against the facts and circumstances of the case in supportive in law and violative of the principles of equity and natural justice

SWARGIYA TATYA BAPAT SMRITI SAMITI,PUNE vs. CIT EXEMPTIONS , PUNE

Appeals of the assessee are allowed for statistical purpose

ITA 61/PUN/2025[-]Status: DisposedITAT Pune24 Mar 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.60 & 61/Pun/2025 िनधा"रण वष" / Assessment Years: N.A. Swargiya Tatya Bapat Smriti V The Commissioner Of Samiti, S Income Tax(Exemption), 3Rd Floor, Bhargav Sadan, Pune. Rushi Marg, Chinchwad, Pune – 411019. Pan: Aacts6161L Appellant / Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani –Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 12/03/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A & U/S.80G Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Respectively.

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

certificate. However, the same has not been received. Therefore, after the Amendment in the Act in 2021, the assessee applied for renewal of 80G(5) Certificate. The Department issued renewal certificate under section 80G(5)(i) of the Act on ITA Nos.60 & 61/PUN/2025 [A] 08.02.2022 for A.Y.2022-23 to A.Y.2026-27. This

SWARGIYA TATYA BAPAT SMRITI SAMITI,PUNE vs. CIT EXEMPTIONS, PUNE, PUNE

Appeals of the assessee are allowed for statistical purpose

ITA 60/PUN/2025[-]Status: DisposedITAT Pune24 Mar 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.60 & 61/Pun/2025 िनधा"रण वष" / Assessment Years: N.A. Swargiya Tatya Bapat Smriti V The Commissioner Of Samiti, S Income Tax(Exemption), 3Rd Floor, Bhargav Sadan, Pune. Rushi Marg, Chinchwad, Pune – 411019. Pan: Aacts6161L Appellant / Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani –Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 12/03/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A & U/S.80G Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Respectively.

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

certificate. However, the same has not been received. Therefore, after the Amendment in the Act in 2021, the assessee applied for renewal of 80G(5) Certificate. The Department issued renewal certificate under section 80G(5)(i) of the Act on ITA Nos.60 & 61/PUN/2025 [A] 08.02.2022 for A.Y.2022-23 to A.Y.2026-27. This

YASHODEEP SANSTHA GADCHIROLI,GADCHIROLI vs. ITO WARD-1, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeals stand allowed for statistical purpose

ITA 8/NAG/2025[2024-25]Status: DisposedITAT Nagpur25 Feb 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

14/05/2024 and 09/05/2024 respectively, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”], rejecting the assessee’s applications for renewal of 80G registration vide orders passed in Form no.10AD. 2. Before the learned CIT(E), in both these cases, the assessee did not appear despite granting

YASHODEEP SANSTHA GADCHIROLI,GADCHIROLI vs. ITO WARD-1, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeals stand allowed for statistical purpose

ITA 7/NAG/2025[2024-25]Status: DisposedITAT Nagpur25 Feb 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

14/05/2024 and 09/05/2024 respectively, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”], rejecting the assessee’s applications for renewal of 80G registration vide orders passed in Form no.10AD. 2. Before the learned CIT(E), in both these cases, the assessee did not appear despite granting

ASST COMMISSIONER OF INCOME TAX CC 1 4 MUMBAI, MUMBAI vs. JATIN RAJNIKANT SHAH, MUMBAI

ITA 4468/MUM/2024[2017]Status: HeardITAT Mumbai02 Jan 2025

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)(iii)Section 80G(5)(iv)

upto 31.03.2026 and is having provisional approval under section 80G granted upto 31.03.2024. The assessee made the application for renewal of 80G approval on 17.05.2024 and the said application was rejected on the ground that the application is made under the wrong section 80G(5)(iv)(B). The assessee subsequently ... record. The assessee is a Charitable Trust having registration under section 12A of the Act. The first application made by the assessee for renewal of 80G which was rejected on the ground that the application is made under wrong section. The relevant observation of the CIT(E) in this regard

INSTITUTE FOR EXCEPTIONAL CHILDREN,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

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

ITA 5427/MUM/2024[2022-23]Status: DisposedITAT Mumbai13 Dec 2024AY 2022-23

Bench: This Tribunal Are That, Assessee Is A Charitable Trust Registered Since 10/01/1980 Looking To Its Activities Carried Out For Charitable Purposes Which Was Granted Registration U/S.12A & Approval U/S.80G From Time To Time. The Last Approval U/S.12A / 12Aa Was Granted To The Trust On 24/09/2021 & Even The Approval U/S.80G Was Also Granted From Time To Time. It Has Been Stated That Post Year 2021 The Process Of Application For Renewal Of Approvals U/S.12A & 80G Was Made Completely Online By Way Of E-Filing. Since Assessee Trust Was Not Well Versed With E-Filing & New Compliances & Rules, Was Dependent Upon The Consultants. The Consultant Made Lot Of Errors As Procedures Were New, He Made Mistake In Filing Such Application By Quoting Wrong Clause Of Section 80G.

Section 12ASection 80G

application by challenging the order dated 24.01.2023 passed by the CIT (E) in appeal, the assessee's Consultant filed another online application for renewal of 80G on 29.09.2023. This time it was filed under clause (ii) of the First Proviso to section 80G in Form 10AB. This ... application filed before us, we are condoning the delay because assessee was dependent upon consultant who was continuously filing separate application for renewal of 80G without understanding the whole process. Since assessee was depending on Tax consultant which has led to filing of multiple applications online, therefore

INSTITUTE FOR EXCEPTIONAL CHILDREN,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

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

ITA 5426/MUM/2024[2022-23-24-25-25]Status: DisposedITAT Mumbai13 Dec 2024

Bench: This Tribunal Are That, Assessee Is A Charitable Trust Registered Since 10/01/1980 Looking To Its Activities Carried Out For Charitable Purposes Which Was Granted Registration U/S.12A & Approval U/S.80G From Time To Time. The Last Approval U/S.12A / 12Aa Was Granted To The Trust On 24/09/2021 & Even The Approval U/S.80G Was Also Granted From Time To Time. It Has Been Stated That Post Year 2021 The Process Of Application For Renewal Of Approvals U/S.12A & 80G Was Made Completely Online By Way Of E-Filing. Since Assessee Trust Was Not Well Versed With E-Filing & New Compliances & Rules, Was Dependent Upon The Consultants. The Consultant Made Lot Of Errors As Procedures Were New, He Made Mistake In Filing Such Application By Quoting Wrong Clause Of Section 80G.

Section 12ASection 80G

application by challenging the order dated 24.01.2023 passed by the CIT (E) in appeal, the assessee's Consultant filed another online application for renewal of 80G on 29.09.2023. This time it was filed under clause (ii) of the First Proviso to section 80G in Form 10AB. This ... application filed before us, we are condoning the delay because assessee was dependent upon consultant who was continuously filing separate application for renewal of 80G without understanding the whole process. Since assessee was depending on Tax consultant which has led to filing of multiple applications online, therefore