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)
iii) of the proviso to s. 80G(5) of the Act. This will be the harmonious interpretation.
11. If we agree with the interpretation of the learned CIT(Exemptions), then say a trust which was formed in the year 2000, performed charitable activities since 2000, but did not applied for registration under s. 80G, the said trust will never