GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. 6.1 In the case of CIT-1982 Charitable Trust vs. ITO 160 taxmann.com 475 (Chennai – Tribunal), while passing the order the Tribunal held that the Timeline prescribed under clause (iii) of first proviso to section

THE NA vs. ARI AGRICULTURAL UNIVERSITY,NAVSARIVS.THE COMMISSIONER OF INCOME TAX(E), AHMEDABAD

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

Bench: 30.09.2022 As It Has Already Commenced 06.03.2004 Activities On 06-03-2022. 2. The Ld Commissioner Of Income Tax (Exemption), Has Erred In Facts & In Law In Rejecting The Application Under Section 80G (5) For The Reason That The Trust University Has Made Application For Final Registration Within The Validity Of Provisional Registration & That The Provisional Registration Is Valid Till Ay 2025-26. 3. On The Facts & In Circumstances Of The Case As Well As Law, The Ld. Cit(Exemption) Has Erred In Rejecting Assessee'S Application U/S 80G(5) Filed On 28.03.2023 On The Ground That Assessee Didn'T File The Application Before 30.09.2022 When The Assessee Has Filed The Application In Time As Per The Extension Granted Till 30.09.2023 As Per Circular No.6/2023 Dated 29-05-2023

iii) to first proviso to section 80G(5) cannot be excluded and or it has not been the intention of the CBDT while issuing the circular. There cannot be a distinction within the same provision without bringing out any exception and even this provision is for the benefit of the donors who are donating money to the charitable Trusts

BHURABHAI PUNJABHAI PARSANA FOUNDATION,RAJKOT, GUJARAT vs. THE CIT(EXEMPTION) , AHMEDABAD, GUJARAT

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

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. 9. In the case of CIT-1982 Charitable Trust vs. ITO 160 taxmann.com 475 (Chennai – Tribunal), while passing the order the Tribunal held that the Timeline prescribed under clause (iii) of first proviso to section

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

iii) of first proviso to section 80G also. 10. This brings us to the second issue regarding the interpretation of Amendment in the provisions of Section 80G(5) of the Act, effective from 01.04.2021, which provides that where the institution or fund has been Nana And Rander Sunni Vohra Medical And Charitable Trust

TATAM SEVA SANSTHAN,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX, (EXEMEPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. 9. In the case of CIT-1982 Charitable Trust vs. ITO 160 taxmann.com 475 (Chennai – Tribunal), while passing the order the Tribunal held that the Timeline prescribed under clause (iii) of first proviso to section

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. In the case of CIT-1982 Charitable Trust vs. ITO 160 taxmann.com 9. 475 (Chennai – Tribunal), while passing the order the Tribunal held that the Timeline prescribed under clause (iii) of first proviso to section

ADANI EDUCATION FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTIONS), AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

Charitable Trust in ITA No. 827/Chennai/2023 in which the ITAT held that timeline prescribed under Clause (iii) of first proviso to Section 80G(5

ADANI KINDERGARTEN EDUCATION FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTIONS), AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

Charitable Trust in ITA No. 827/Chennai/2023 in which the ITAT held that timeline prescribed under Clause (iii) of first proviso to Section 80G(5

ARYAGRAM VIRASAT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: Na Aryagram Virasat Foundation, Vs. Commissioner Of Income- P No. 300/23, Kanya Gurukul, Tax (Exemption), Nr. Sent Ann School, Nr. Hira Ahmedabad Jain Society, Ramnagar, Sabarmati, Ahmedabad-380005 Pan : Aaqca 9818 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Devan Kapadia, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21.10.2024 घोषणा की तारीख /Date Of Pronouncement: 25.10.2024

5)(iii), benefit of deduction under section 80G can be claimed. Thus, it could be said that a public religious trust, not meant for the benefit of a particular community, caste or section, will be entitled to claim exemption on its income in the same way as a public charitable

SHREE STHANAKVASI JAIN SANGH JIVRAJPARK,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee stands allowed for statistical purposes

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

trust would be religious and not charitable and the assessee would not be entitled to the benefits of Section 80G of the Act de hors the fact that it has not expended more than 5% of its income on religious activities as provided for 80G(5B) of the Act. 15. We have gone through the said decision and we find

SHREE VARDHMAN SAMAJ UTKARSH FUND,SABARKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

charitable purposes, and had not responded to the final notice issued, the CIT(Exemptions) held that the applicant violated the conditions under section 80G(5)(ii), 80G(5)(iii), and Explanation 3 to section 80G of the Act. As a result, the trust

VISMRUTI SOCIAL AND CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee / applicant trust is allowed for\nstatistical purposes

Section\n80G of the I.T. Act which resulted in rejection of application of registration of\nappellant trust u/s 80G(5)(iii) of the I.T. Act.\n4.\nThe Appellant craves leave to add, amend and modify all or any ground of\nappeal on or before the date of hearing.”\nITA No. 1551/Ahd/2024\nVismruti Social And Charitable

JAYSHREE GOPALLALJI HAVELI CHARITABLE TRUST-UJALVAV,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

Charitable Trust-Ujalvav vs. CIT(E) Ahmedabad, seeking approval under clause (iii) of the first proviso to sub- section (5) of section 80G

RAJVEE FOUNDATION,PATAN vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner Of 8, Yash Kutir Society, बनाम/ Income Tax, V/S. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./Pan: Aaetr6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kunal P Sanghvi, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 26.12.2024, Passed Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Whereby The Assessee’S Application In Form No. 10Ab For Approval Under Section 80G Was Rejected & The Provisional Approval Earlier Granted Was Cancelled. Rajvee Foundation Vs. Cit(E) Assessment Year N.A 2 Facts Of The Case

iii) of the Act. The learned CIT(E) had earlier granted provisional approval under section 80G(5) vide order dated 22.04.2023, valid for A.Y. 2023–24 to A.Y. 2026–27. During the course of processing the application, the CIT(E) examined the trust deed of the assessee and observed that one of the objects (object clause 12) refers to “providing

SHREE LAXMINARAYAN EDUCATION AND CHARITABLE TRUST,AHMEADABAD vs. THE CTI(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is treated as allowed for statistical purposes

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

Section 80G(5)(iii) instead of 80G(5)(ii) and to pass orders accordingly. The Ld. A.R. further relied upon a judgment passed by the Calcutta Bench in ITA No. 994/Kol/2023. Such submission made by the Ld. A.R. has not been controverted by the Ld. D.R. with all his fairness. Shree Laxminarayan Education And Charitable Trust

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

80G(5) of the Act stating that “whichever is earlier” is applicable only to the newly constructed trust. The findings of the Co-ordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust (supra) is reproduced below: 10.1 In this background, we need to read the sub-clause (iii) of the Proviso to Section

THE BARODA LAKKAD PITHA PUNCH PROPERTY BARODA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeals are allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

80G(5), stating that the trust had not claimed exemption under section 11 or section 12 in any preceding year. 4. The CIT(Exemption), after issuing notices and granting opportunities of hearing on 24.04.2024, 30.04.2024, 08.07.2024, and 22.07.2024, rejected both applications by separate orders dated 27.07.2024. In the order rejecting the application under section 12AB, the CIT(Exemption) recorded that

THE BARODA LAKKAD PITHA PUNCH PROPERTY BARODA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeals are allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

80G(5), stating that the trust had not claimed exemption under section 11 or section 12 in any preceding year. 4. The CIT(Exemption), after issuing notices and granting opportunities of hearing on 24.04.2024, 30.04.2024, 08.07.2024, and 22.07.2024, rejected both applications by separate orders dated 27.07.2024. In the order rejecting the application under section 12AB, the CIT(Exemption) recorded that