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10 results for “charitable trust”+ Section 80G(2)(iv)clear

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Key Topics

Section 12A25Section 80G10Section 12A(1)(ac)8Exemption8Section 143(1)5Section 80G(5)4Section 80G(5)(iv)4Natural Justice4Section 271C3

DHRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

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

ITA 174/AGR/2025[2024-25]Status: DisposedITAT Agra30 Jul 2025AY 2024-25

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

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

80G without appreciating the submissions and the material placed on record in the correct perspective. It was submitted that the assessee trust is engaged in providing free education to students from economically weaker sections and is operating from a leased premises as a charitable trustee branch of Brij Dham Vidya Mandir, Mathura who is affiliated to CBSE. The aims

DHIRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

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

Section 2(15)2
Addition to Income2
ITA 180/AGR/2025[2024-25]Status: DisposedITAT Agra30 Jul 2025AY 2024-25

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

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

80G without appreciating the submissions and the material placed on record in the correct perspective. It was submitted that the assessee trust is engaged in providing free education to students from economically weaker sections and is operating from a leased premises as a charitable trustee branch of Brij Dham Vidya Mandir, Mathura who is affiliated to CBSE. The aims

KRISHNA BALRAM FOUNDATION,MATHURA vs. CIT EXEMPTION, LUCKNOW

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

ITA 112/AGR/2025[2024-25]Status: DisposedITAT Agra18 Jul 2025AY 2024-25

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

2. We respectfully submit that the learned CIT has not adequately considered the genuineness of the trust's activities, which is a critical aspect when reviewing applications for registration under Sections 12AA. The rejection appears to focus solely on the financial records without considering the charitable objectives of the trust and its potential to carry out meaningful activities for public

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

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay CIT (Exemption) Bhopal in case of old trust who made the application before learned CIT(Exemption) very late, that is, the issue mention in cl. (iii) of 3rd proviso

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

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay CIT (Exemption) Bhopal in case of old trust who made the application before learned CIT(Exemption) very late, that is, the issue mention in cl. (iii) of 3rd proviso

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

Charitable and Religious Trust and also not Registered u/s12AA and 80G of the Income Tax Act but a Private Family Trust which is not liable for filing its Income Tax Return u/s139(4A) of the Income Tax Act. Moreover we are reproducing analysis of Sec 164(1) provided for Taxation of Private Discretionary Trusts: (a) When trust income includes

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

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

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)

Section 80GSection 80G(5)(iii)

iv) of first proviso to sub-s. (5) of 80G of the Act. 17. Therefore, in this ambiguity situation in Circular No. 8 of 2022 of CBDT dt. 31st March, 2022 and latest circular no. 6/2023 dated 24th May, 2023 of the CBDT, we do not have any option but to condone the delay in filing application in Form

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

ITA 65/AGR/2017[2012-13]Status: DisposedITAT Agra25 Jan 2018AY 2012-13

Bench: Shri A. D. Jain

Section 271CSection 273B

iv. Mumbai Tribunal in ITA Nos. 5053 to 5057/Mum/2013, for A.Ys. 2004-05 to 2006-07, 2008-09 and 2009-10. And ‘Pfizer Ltd. vs. ITO (TDS)’ and ‘ITO (TDS) vs. Pfizer Ltd.’, order v. dated 31.10.2012 passed by the Mumbai Tribunal in ITA Nos. 1667 and 1765/Mum/2010, for A.Y. 2007-08. Copies of these decisions have been placed

INDIAN WOMEN IMPACT, JAIPUR,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

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

ITA 72/AGR/2025[2025-26]Status: DisposedITAT Agra20 Jun 2025AY 2025-26

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

80G of the Act by the Ld. Commissioner of Income Tax (Exemption), Lucknow vide respective orders dated 28.11.2024 and 30.12.2024. 2. Brief facts of the case in ITA No.34/Agr/2025: The application for registration of the trust u/s 12AB of the Act was filed on 02.05.2024 by the assessee in Form No.10AB under Rule 17A of the Income Tax Rules

INDIAN WOMEN IMPACT, JAIPUR ,JAIPUR vs. CIT (EXEMPTION), LUCKNOW, LUCKNOW

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

ITA 34/AGR/2025[2025-26]Status: DisposedITAT Agra20 Jun 2025AY 2025-26

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

80G of the Act by the Ld. Commissioner of Income Tax (Exemption), Lucknow vide respective orders dated 28.11.2024 and 30.12.2024. 2. Brief facts of the case in ITA No.34/Agr/2025: The application for registration of the trust u/s 12AB of the Act was filed on 02.05.2024 by the assessee in Form No.10AB under Rule 17A of the Income Tax Rules