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“Section 2(15)”

Section References (mined)Section 2Section 2(15)1,405 judgments

The decision most relied on for Section 2(15) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 2(15)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

ACIT v. Ahmedabad Urban Development Authority
143 Taxmann.com 278 · 2022 · Supreme Court
390
citing judgments

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1 · 1980 · Supreme Court
328
citing judgments

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Yokogawa India Ltd.
341 ITR 385 · 2012 · High Court
270
citing judgments

A provision for doubtful debts cannot be added back while computing book profits under Section 115JB of the Income-tax Act for Minimum Alternate Tax (MAT) purposes.

CIT v. Andhra Chamber of Commerce
55 ITR 722 · 1965 · Supreme Court
167
citing judgments

An organization qualifies as having a charitable purpose if its primary object is the advancement of general public utility, even if its members receive incidental benefits. The existence of incidental non-charitable objects does not negate its charitable status.

Queen’s Educational Society v. CIT
372 ITR 699 · 2015 · Supreme Court
152
citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Judgments citing Section 2(15)

Shri Nanabhai Bharvad Seva Samaj Gujrat, Rajkot vs. CIT(Exemption), Ahmedabad

ITA 888/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25
Section 5Section 80GSection 80G(5)Section 80G(5)(iii)

case of Yug Chetna Parmarth Trust, reported in 44 taxmann.com 446. In light of above discussion and having to the provisions of Section 2(15), section 80G(5), section 80G(5B) and Explanation 3 to section 80G(5) of the Act, it is inferred that: (i) Section

Dharti Ekta Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 171/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.171/Srt/2025 Assessment Year: (2024-25) (Hybrid Hearing) Dharti Ekta Charitable Trust, Vs. Cit (Exemption), At & Post – Haripur, Tal – Uchchhal, Dist – Ahmedabad Tapi, Tapi – 394375, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetd5352L (Appellant) (Respondent) Appellant By Shri Esmayeel Saherwala, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Tapovan Charitable Trust vs. CIT(E), ITA No.175/Ahd/2023 2 Dhatri Ekta Charitable Trust (Ahd – Trib.). He discussed the provisions of section 2(15), 80G(5) and 80G(5B) and 80G(5)(ii) of the Act and referred the decision of Hon’ble Supreme Court in case of Director of Secondary

Jay Bhawani Mandhani Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 155/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.155/Srt/2025 (Hybrid Hearing) Jay Bhawani Mandhani Charitable Trust, Vs. Cit (Exemption), 209, 2Nd Floor, Sns Business Park, N/R Ahmedabad Subham Bungalow, U M Road, Vesu, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2496B (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 16/06/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

taxmann.com 446 (Agra – Trib.) and (ii) OM Tapovan Charitable Trust vs. CIT(E), ITA No.175/Ahd/2023 (Ahd – Trib.). He discussed the provisions of section 2(15), 80G(5) and 80G(5B) and 80G(5)(ii) of the Act and referred the decision of Hon’ble Supreme Court in case of Director

Kongu Welfare Trust, Villupuram vs. ITO, Exemptions Ward-1, Chennai

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

ITA 1298/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Jul 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1298/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Kongu Welfare Trust, Vs. The Income Tax Officer, No.2/1, Vijayapuram Iind Street, Exemptions Ward 1, Chinnasalem – Tk, Villipuram, Chennai. Villupuram 606 201. [Pan:Aactk2793E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Mudit Bohra, Advocate ""थ" की ओर से/Respondent By : Ms. V. Supraja, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 18.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. The Assessee Raised 6 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is 2

For Appellant: Shri Mudit Bohra, AdvocateFor Respondent: Ms. V. Supraja, Addl.CIT
Section 10Section 12ASection 142(1)Section 143(3)Section 164(2)Section 2(15)

activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15) of the Act. Since the assessee could not produce the registration under section 12A of the Act or approval under section

Historical Cars Association of India, Chennai vs. CIT(Exemption), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 2834/CHNY/2024[-]Status: DisposedITAT Chennai17 Jul 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2834/Chny/2024 Historical Cars Association Of India, Vs. The Commissioner Of 144/7, Rayala Techno Park, Old Income Tax (Exemption), Mahabalipuram Road, Kottivakkam, Chennai. Chennai 600 041. [Pan:Aafch2422M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/ Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 17.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.06.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai.

For Appellant: NoneFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 12ASection 12A(1)(ac)Section 2(15)Section 80G

impugned order and held that conducting historic cars rally does not fit into the definition of charitable purposes as defined under section 2(15) of the Act. Accordingly, the ld. CIT(E) rejected assessee’s application under Form 10AB seeking regular registration under section 12AB ... activity of the assessee in conducting historic cars rally etc. does not fit into the definition of charitable purpose as defined under section 2(15) of the Act as also noted by the ld. CIT(E) and before us, nothing was brought on record to substantiate the claim

DCIT, (E) Circle-1(1), New Delhi vs. Delhi Development Authority, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7073/DEL/2018[2015-16]Status: DisposedITAT Delhi17 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2014-15] Delhi Development Authority, Vs Jcit(Exemption), Room No.205, B-Block, Vikas Range-1, New Delhi Sadan, Ina, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2014-15] Dcit(Exemption), Vs Delhi Development Authority, Central Cirlce-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2015-16] Dcit(Exemption), Vs Delhi Development Authority, Circle-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent Appellant By Shri Anubhav Goel, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 17.07.2025 Order

Section 11Section 12ASection 143(3)Section 2(15)Section 250

Ld.CIT(A) in denying the benefit of section 11 & 12 of the Act as its activities are covered under the proviso of section 2(15) of the Act. 5. Heard the contentions of both parties and perused the material available on record. It is seen that the assessee ... charitable purpose” (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under Section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation

DCIT, (E) Circle-1(1), New Delhi vs. Delhi Development Authority, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7072/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2014-15] Delhi Development Authority, Vs Jcit(Exemption), Room No.205, B-Block, Vikas Range-1, New Delhi Sadan, Ina, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2014-15] Dcit(Exemption), Vs Delhi Development Authority, Central Cirlce-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2015-16] Dcit(Exemption), Vs Delhi Development Authority, Circle-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent Appellant By Shri Anubhav Goel, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 17.07.2025 Order

Section 11Section 12ASection 143(3)Section 2(15)Section 250

Ld.CIT(A) in denying the benefit of section 11 & 12 of the Act as its activities are covered under the proviso of section 2(15) of the Act. 5. Heard the contentions of both parties and perused the material available on record. It is seen that the assessee ... charitable purpose” (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under Section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation

Delhi Development Authority, New Delhi vs. JCIT(E), Range- 1, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6894/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2014-15] Delhi Development Authority, Vs Jcit(Exemption), Room No.205, B-Block, Vikas Range-1, New Delhi Sadan, Ina, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2014-15] Dcit(Exemption), Vs Delhi Development Authority, Central Cirlce-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2015-16] Dcit(Exemption), Vs Delhi Development Authority, Circle-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent Appellant By Shri Anubhav Goel, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 17.07.2025 Order

Section 11Section 12ASection 143(3)Section 2(15)Section 250

Ld.CIT(A) in denying the benefit of section 11 & 12 of the Act as its activities are covered under the proviso of section 2(15) of the Act. 5. Heard the contentions of both parties and perused the material available on record. It is seen that the assessee ... charitable purpose” (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under Section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation

Animal Warriors Conservation Society, Hyderabad vs. CIT (Exemption), Hyderabad

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

ITA 728/HYD/2025[2025-26]Status: HeardITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD

Kandi Friends Educational Trust, Ropar vs. Deputy Commission of Income Tax, Cl. 1, Exemption, Chandigarh

In the result, both the appeals are allowed

ITA 798/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh15 Jul 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)

actual starting of education in a particular year, the preparatory work for starting Educational Institution falls within the ambit of ‘education’ contemplated in Section 2(15) of the Income Tax Act. The AO cannot expect charging of interest on a sum given by the assessee towards advance. In other words

Kandi Friends Educational Trust, Ropar vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, both the appeals are allowed

ITA 797/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh15 Jul 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)

actual starting of education in a particular year, the preparatory work for starting Educational Institution falls within the ambit of ‘education’ contemplated in Section 2(15) of the Income Tax Act. The AO cannot expect charging of interest on a sum given by the assessee towards advance. In other words

M/S. Gedee Medical Foundation, Coimbatore vs. CIT, Exemption, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 521/CHNY/2025[-]Status: DisposedITAT Chennai15 Jul 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:521/Chny/2025 M/S. Gedee Medical Foundation, The Commissioner Of Income Tax 1, Chettipalayam Road, Vs. (Exemption), Podanur, Chennai – 600 034. Coimbatore – 641 023. [Pan: Aabtg-5427-A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T.

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 12A(1)(ac)Section 80GSection 80G(5)

from the above discussion, it is seen that the activities of the trust cannot be held as "Medical Relief - Charitable as defined in Section 2(15) of the Income Tax Act. 4. In view of the above, the application filed by the applicant in section code ... providing medical relief to the poor and general public at nominal charges, which squarely falls under the definition of charitable purpose as per section 2(15) of the Act. The Trust has consistently incurred substantial expenditure on medical relief, as evident from the details of application of funds over

Income Tax Officer(Exemption), Civic Centre vs. Shri Chatrapati Shivaji Maharaj Memorial National Commitee, Delhi

In the result, the appeal of the assesses is allowed

ITA 2718/DEL/2024[2013-14]Status: DisposedITAT Delhi15 Jul 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2718/Del/2024 : Asstt. Year : 2013-14 Income Tax Vs M/S Sh. Chatrapati Shivaji Maharaj Officer(Exemption), Memorial National Committee, B- Ward-2(1), 14/A, Chatrapati Shivaji Bhawan, New Delhi Qutab Institutional Are, New Delhi-110016 (Appellant) (Respondent) Pan No. Aafts3397H Assessee By : Sh. Deepesh Jain, Adv., Sh. Rohit Jain, Ca Sh. Shaurya Jain, Ca Revenue By : Sh. Manish Gupta, Sr. Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1057999120(1) Dated 16.11.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Deepesh Jain, Adv., Sh. Rohit Jain, CAFor Respondent: Sh. Manish Gupta, Sr. DR
Section 11Section 11(1)Section 143(3)Section 2(15)Section 80G

that the assessee's activity falls under the category of Advancement of any other object of General Public Utility and first proviso to Section 2(15) is clearly applicable to it as the total receipts derived by way of income from amenities & maintenance charges, project funds, rent, parking charges ... where assesses was denied exemption on the ground that it is involved in trade, commerce or business and applied Proviso to section 2(15), The assesses, appealed against this order and CIT(A) has vide order dt. 27/08/2015 in 3 Chatrapati Shivaji Maharaj Memorial National Committee Appeal no. 42/2014-15

Shree Khandelwal Digambar Jain Foundation, Aurangabad vs. The Commissioner of Income Tax(Exemption), Pune

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

ITA 2555/PUN/2024[2024-25]Status: DisposedITAT Pune14 Jul 2025AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 12ASection 2(15)Section 8Section 80G

fulfilled then they can be taken care of by the Assessing Officer during the course of assessment proceedings. He also submitted that even section 2(15) of the Act provides that some commercial activities can be carried out subject to certain terms and conditions. Reliance placed on the decision ... these activities, regardless of its eventual application, indicates that the applicant intends to conduct activities that cannot be strictly regarded as charitable under Section 2(15) of the Income Tax Act. The ratio of the cited case law in Embassy Charitable Trust (supra) would not apply to the applicant

Shree Khandelwal Digambar Jain Foundation, Aurangabad vs. The Commissioner of Income Tax (Exemption), Pune

ITA 2554/PUN/2024[2024-25]Status: DisposedITAT Pune14 Jul 2025AY 2024-25

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 12ASection 2(15)Section 8Section 80G

fulfilled then they can be taken care of by the Assessing Officer during the course of assessment proceedings. He also submitted that even section 2(15) of the Act provides that some commercial activities can be carried out subject to certain terms and conditions. conditions. Reliance placed on the decision ... these activities regardless of its eventual application, indicates that the applicant intends to conduct activities that cannot be strictly regarded as charitable under section 2(15) of the Income Tax Act. The ratio of the cited case law in Embassy Charitable Trust (supra) would not apply to the applicant

Dwaravathi Foundation, Vijayawada vs. CIT (Exemptions), Hydrabad

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

ITA 338/HYD/2025[2024-25]Status: HeardITAT Hyderabad14 Jul 2025AY 2024-25

Bench: : Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.338/Hyd./2025 िनधा"रण वष"/Assessment Year: 2024-2025 Dwaravathi Foundation, The Commissioner Of Vijayawada – 520012 Vs. Income Tax (Exemptions), Andhra Pradesh Hyderabad – 500 004. Pan Aactd7644R (Appellant) (Respondent)

For Appellant: CA, P V Raghavendra KumarFor Respondent: : Shri Narender Kumar Naik, CIT-DR
Section 2(15)Section 80GSection 80G(5)

registration, is erroneous in law and on facts. 2. The appellant is a registered charitable trust with objectives falling within the ambit of Section 2(15) of the Income Tax Act, making it eligible for registration under Section 80G. 3. The rejection is based on the observation that

Shri Visha Oswal Mahajan Kharoi, Bhachau - Kutchh - Gujarat., Bhachau-Kutch-Gujarat vs. The CIT (Exemption), Ahmedabad

ITA 325/RJT/2023[2022-23]Status: DisposedITAT Rajkot09 Jul 2025AY 2022-23

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.325/Rjt/2023 "नधा"रणवष" / Assessment Year: (2022-23) (Hybrid Hearing) Shri Visha Oswal Mahajan Kharoi, Vs. Cit(Exemption), Room No: 609, 6Th Floor, Aaykar Bhachau – Kutch 370140 Bhuvan, (Vejalpur), 100 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapts3740J (Appellant) (Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. Dr Date Of Hearing : 02 / 06 /2025 Date Of Pronouncement : 09 / 07 /2025

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. SR. DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(b)

violated. Shri visha oswal Mahajan kharoi 18. Undertaking that there will be no infringement to the First proviso to section 2(15) of The Income Tax Act, 1961 19. No other laws (other than Income-Tax) are applicable to the Trust for achievement of objectives. 20. Undertaking to the effect

Trinity Education and Research Foundation, Zirakpur vs. CIT, Exemptions, Chandigarh

The appeal stands dismissed

ITA 722/CHANDI/2024[2024-25]Status: DisposedITAT Chandigarh08 Jul 2025AY 2024-25

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.722/Chandi/2024 Trinity Education & Research Cit (Exemption) Foundation Chandigarh. बनाम/ Vs. 352-255 Swastik Vihar Patiala Road, Zirakpur 140603 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadat-5332-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Ms. Tarundeep Kaur (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application As Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Iii) Vide Impugned Order Dated 27-03-2024 Of Ld. Cit(Exemptions), Chandigarh [Cit(E)], The Assessee Is In Further Appeal Before Us. The Registry Has Noted Delay Of 26 Days In The Appeal Which Stand Condoned. 2. The Ld. Ar Advanced Arguments & Stated That The Assessee Has Carried Out Charitable Activities In Medical Field. The Ld. Cit-Dr Relied On The Order Of Ld. Cit(E) To State That No Charitable Activities

For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Ms. Tarundeep Kaur (CIT) – Ld. DR
Section 12ASection 12A(1)(ac)Section 2(15)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH Physical-Hearing BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

The Retired Race Horse Welfare Society, Hyderabad vs. CIT (Exemption), Hyderabad

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

ITA 195/HYD/2025[2025-2026]Status: DisposedITAT Hyderabad08 Jul 2025AY 2025-2026

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.195/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) The Retired Race Horse Vs. Commissioner Of Income Welfare Society Tax (Exemptions) Hyderabad Hyderabad Pan:Aabat8634P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca C.S.Subrahmanyam & Adv. V. Siva Kumar राज" व "ारा/Revenue By:: Shri Narender Kumar Naik Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 08/07/2025 घोषणा की तारीख/Pronouncement: 08/07/2025 आदेश/Order Per Vijay Pal Rao

For Appellant: CA C.S.Subrahmanyam & AdvFor Respondent: : Shri Narender Kumar Naik
Section 12ASection 2(15)Section 80GSection 80G(5)

erred in not appreciating the fact that providing relief to the horses which were retired from active tournament is a charitable purpose under Section 2(15), which is being pursued by the appellant from its inception on September 05, 2008. 4 The CIT(E), Hyderabad erred in not properly appreciating

Shri Swaminarayan Mahila Sanskar Kendra, Ahmedabad vs. The CIT (Exemption), Ahmedabad

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

ITA 306/AHD/2025[NA]Status: DisposedITAT Ahmedabad04 Jul 2025

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : - Shri Swaminarayan Mahila The Cit(Exemption) Sanskar Kendra Vs. Vejalpur, Ahmedabad. 7/73, Shanti Apartment Nr. Shashtrinagar Shopping Centre Ahmedabad 380 013. Pan : Aabts 0861 J (Applicant) (Responent) : Assessee By Shri Manish J. Shah & Shri Jimi Patel, Ar’S : Shri R.P. Rastogi, Cit Revenue By सुनवाई क" तारीख/Date Of Hearing : 25/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 04/07/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 12ASection 2(15)Section 80G(5)

education, vocational training, women empowerment, and cultural development, all of which squarely fall within the ambit of “charitable purpose” as defined under section 2(15) of the Act. The basis for rejection of approval under section 80G(5) by the CIT(Exemption) is a single clause, clause