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)

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

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

Appeals of the assessee are allowed for statistical\npurpose

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 that no Show Cause Notice was issued\nby the CIT prior to the rejection of the application. As per the\nprinciples of natural justice, we were

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

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 no Show Cause Notice was issued by the CIT prior to the rejection of the application. As per the principles of natural justice, we were entitled

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

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

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

5) of the Act. ITA No.180 & 174/Agr/2025 2. Perused the records and heard learned representative for the assessee and learned departmental representative. 3. During the course of appellate proceedings before us, the Learned Authorised Representative contended that the Ld. CIT(E) erred in rejecting the registration under section 12AB and approval under section 80G without appreciating the submissions

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

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

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

5) of the Act. ITA No.180 & 174/Agr/2025 2. Perused the records and heard learned representative for the assessee and learned departmental representative. 3. During the course of appellate proceedings before us, the Learned Authorised Representative contended that the Ld. CIT(E) erred in rejecting the registration under section 12AB and approval under section 80G without appreciating the submissions

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

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

Bench: : Shri Ramit Kocharassessment Year: 2015-16

5 because other Form i.e. ITR 7 is prescribed for Chantable and Religious Trust which is Registered u/s 12AA and 80G of the Income Tax Act, while Appellant Trust is not a 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

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

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

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