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13 results for “charitable trust”+ Section 80G(5)(vi)clear

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Key Topics

Section 12A38Section 80G14Section 12A(1)(ac)14Section 80G(5)13Exemption13Section 80G(5)(vi)5Section 80G(5)(iv)4Addition to Income3Natural Justice3Section 2(15)

OM DARSHAN TURST ,BAREILLY vs. CIT-EXEMPTION, LUCKNOW

In the result, the appeal is allowed for statistical purposes

ITA 349/AGR/2019[--]Status: DisposedITAT Agra22 Sept 2020

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 12ASection 80GSection 80G(5)

charitable institutions (Sub- section (5)) - Assessment year 2016-17 ~ Assessee-trust was granted registration under section 12AA - For relevant year, assessee filed application for grant of approval under section 80G(5)(vi

DR. GYANENDRA GOEL FOUNDATION,MATHURA vs. CIT EXMP., LUCKNOW

In the result, the appeal is allowed

ITA 173/AGR/2017[-]Status: DisposedITAT Agra
2
07 Mar 2018

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Anurag Sinha, AdvocateFor Respondent: Shri Rajarshi Dwivedi, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

vi) on irrelevant consideration ignoring the provisions of law that approval under that section could be refused if, and only if, the conditions laid under clause (i) to (v) of sub-section (5) of section 80G of the 'Act' were not met by the applicant. 5. BECAUSE, the Registration has been denied without affording due and reasonable opportunity of hearing

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)

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

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)

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

M/S SHRI HARI SADHNA SANSKAR SANRAKSHAN,GWALIOR vs. CIT EXMP., BHOPAL

In the result, appeals of the assessees are allowed

ITA 319/AGR/2016[]Status: DisposedITAT Agra16 Jan 2018

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri R.K. Agarwal And Shri Rahul Agarwal, AdvocatesFor Respondent: Shri Inderjeet Singh, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

80G(5)(vi) is illegal. 5. For this purpose, he placed reliance on the decision of the Hon’ble Gujarat High Court in the case of ‘CIT vs. Puja Shri Jalrambapa and ‘MatushriVirbaima Charitable Trust,in Tax Appeal No. 1190 of 2014. The relevant Para 6 Page 21, is reproduced as under: “6. Having heard the learned Counsel

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

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 to be notified of any deficiencies or concerns

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

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

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)

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

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)

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

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

ITA 267/AGR/2025[2023-24]Status: DisposedITAT Agra27 Nov 2025AY 2023-24

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

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

80G(5) of the Act were rejected. ITA No.266 & 267/Agr/2025 2. At the very outset, it has been brought to the notice of the Bench that both these appeals were filed on 08.05.2025 against the impugned orders dated 29.11.2024 and 30.12.2024 by a delay of about 94 days and 66 days respectively. Assessee has submitted through the delay condonation applications

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

ITA 266/AGR/2025[2023-24]Status: DisposedITAT Agra27 Nov 2025AY 2023-24

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

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

80G(5) of the Act were rejected. ITA No.266 & 267/Agr/2025 2. At the very outset, it has been brought to the notice of the Bench that both these appeals were filed on 08.05.2025 against the impugned orders dated 29.11.2024 and 30.12.2024 by a delay of about 94 days and 66 days respectively. Assessee has submitted through the delay condonation applications

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

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

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

In the result, the appeal of the assessee is allowed

ITA 160/AGR/2024[00]Status: DisposedITAT Agra27 Feb 2025

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

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 11(2)Section 12ASection 12A(1)(ac)

vi) of the Act on 11.03.2022 by filing Form 10A. Provisional registration was granted in Form 10AC for AYs 2022-23 to 2024-25 w.e.f. 18.03.2022. On 29.09.2023, the assessee filed Form 10AB for final registration u/s 12A(1)(ac)(iii) of the Act. 4. It is not in dispute that assessee had filed its return of income together with