KRISHNA BALRAM FOUNDATION,MATHURA vs. CIT EXEMPTION, LUCKNOW

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; (Il) in a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of sub-section (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard;" It is also pertinent to note that

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

Appeals of the assessee are allowed for statistical\npurpose

ac) of sub-section (1) of section 12A rejecting\nsuch application and also cancelling its registration;\n(II) in a case referred to in sub-clause (iv) or in item (B) of sub-clause\n(vi) of sub-section (1) of section 12A, rejecting such application, after\naffording a reasonable opportunity of being heard;\"\nIt is also pertinent to note

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

trust deed were not found in the assessee’s response. Ld. CIT(E) issued another notice dated 18.11.2024, requiring the assessee to furnish documentary evidence, viz., bills, vouchers, photos, affiliation, license, fire NOC, newspaper coverage by the media etc. to substantiate the charitable activities claimed to have been carried out by the assessee trust/society in last three years, for which

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

trust deed were not found in the assessee’s response. Ld. CIT(E) issued another notice dated 18.11.2024, requiring the assessee to furnish documentary evidence, viz., bills, vouchers, photos, affiliation, license, fire NOC, newspaper coverage by the media etc. to substantiate the charitable activities claimed to have been carried out by the assessee trust/society in last three years, for which

EMERGENCY CHARITABLE TRUST,BASANT VIHAR vs. CIT EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2025-26

Charitable Trust, Vs. CIT (Exemption), 18-B, Basant Vihar, Gwalior. Bhopal. PAN : AABTE1300Q (Appellant) (Respondent) Assessee by Sh. Alok Dhingra, Advocate Department by Sh. Sukesh Kumar Jain, CIT/DR Date of hearing 17.07.2025 Date of pronouncement 30.07.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 27.03.2025 passed on Application

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

ac) of sub-s. (1) of s. 122A of the Act, till 30th Sept. 2023 where the due date for making such application has expired prior to such date, 15. However, in earlier Circular No. 8 of 2022, which was issued on 31st March. 2022 the CBDT has given instruction about approval 80G(5) of the Act, which is reproduced

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

12A(1)(ac)(iii) of the Act. 4. It is not in dispute that assessee had filed its return of income together with audit report in Form 10B and audited balance sheet. The assessee for the year ended on 31.03.2022 had stated that a sum of Rs. 66,51,422/- has been applied for charitable purposes during that year