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

iv) of first proviso to section 80G(5) of the Act. In that case, the provisional registration was granted in form No.10AC on 27.10.2021. Admitted fact in the case is that the assessee Trust commenced its activities from 13.10.2021 being new Trust and assessee filed application for grant of approval under clause (iii) of first proviso to section 80G(5

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)

iv) of first proviso to section 80G(5) of the Act. In that case, the provisional registration was granted in form No.10AC on 27.10.2021. Admitted fact in the case is that the assessee Trust commenced its activities from 13.10.2021 being new Trust and assessee filed application for grant of approval under clause (iii) of first proviso to section 80G(5

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

Charitable Trust vs. CIT(E) Asst.Year –N.A. - 10– registration of Trust under Section 12A of the Act till 30.09.2023. In the case of Tomorrow’s Foundation vs. CIT(E) 160 taxmann.com 174 (Kolkata – Tribunal), while passing the order the Tribunal has held that where assessee had been granted provisional approval under clause (iv) to first proviso to section 80G(5

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

Section 80G(5)(iii) of the Act in Form No. 10AB on 30.03.2023. The assessee / Applicant Trust had been earlier granted or for Nana And Rander Sunni Vohra Medical And Charitable Trust vs. CIT(E) Asst.Year –2023-24 - 2– provisional approval in Form No. 10AC on 24.03.2023 under Clause (iv

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

iv) of first proviso to sub-section (5) of section 80G vide URN AACTT7979FF20231 is hereby cancelled.” 4. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(E) rejecting the application filed by the assessee / Applicant Trust. Before us, the Counsel for the assessee submitted that the assessee / Applicant Trust is an old Trust

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

iv) of first proviso to section 80G(5) of the Act. In that case, the provisional registration was granted in form No.10AC on 27.10.2021. Admitted fact in the case is that the ITA Nos. 859&860/Ahd/2023 Adani Education Foundation/ Adani Kindergarten Education Foundation vs. CIT(E) Asst. Year –N.A. assessee trust commenced its activities from 13.10.2021 being new trust

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

iv) of first proviso to section 80G(5) of the Act. In that case, the provisional registration was granted in form No.10AC on 27.10.2021. Admitted fact in the case is that the ITA Nos. 859&860/Ahd/2023 Adani Education Foundation/ Adani Kindergarten Education Foundation vs. CIT(E) Asst. Year –N.A. assessee trust commenced its activities from 13.10.2021 being new trust

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)

80G. …………. ……………….. (5) This section applies to donations to any institution or fund referred to in sub- clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose.” 9. Besides being established for a charitable purpose, the fund or institution is also required to fulfill certain other conditions one of which, pertinent

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

iv) of first proviso to sub- section (5) of Section 80G of the Act for the period commencing from 24.05.2022 to AY 2025-26. Thereafter, on 29.09.2023, the assessee filed Form No. 10AB seeking final approval under Section 80G(5) of the Act in terms of sub-clause (iii) thereof. It is this application of the ITA No. 1103/Ahd /2024

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

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

Charitable Trust Vs. CIT(E)\n Assessment Year N.A\n4\nreply dated 19.07.2024, furnished the required details and explained that it\nsatisfied all the conditions prescribed under section 80G(5) of the Act.\n8. The Ld. CIT(E), after examining the details, reproduced the\nprovisions of section 80G(5)(iv

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

iv) of the first proviso to section 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

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

iv) of the first proviso to section 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

M. P. CHAUDHARY CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

iv) of first proviso to sub-section (5) of section 80G of the Act was not applicable in the case of the assessee and there is merit in assessee’s submission that there was a bona fide mistake in the application in Form 10AB. Considering the fact that the assessee is a trust engaged in charitable

SENIOR CITIZEN COUNCIL GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

charitable trust and had made an application for approval u/s 80G(5)(iv)(B) of the Act by filing Form No. 10AB electronically on 26.02.2024. From the application it was evident that the assessee trust had commenced its activities on 17.02.1993. The ld. CIT(Exemption) observed that in order to avail the benefit of section

MAHATMA GANDHI SABARMATI ASHRAM MEMORIAL TRUST(MGSAMT),AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

charitable institutions (Approval under sub-section (5)) - Assessment year 2023-24-Assessee-trust had earlier been granted provisional approval in Form No. 10AC under clause (iv) of first proviso to section 80G

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

iv) of first proviso to section 80G(5) and accordingly, impugned application was required to made under clause (iii) of first proviso instead of clause (ii) of first proviso. 3. Ld. CIT (Exemption) ought to have considered the fact that filing an application under wrong clause of proviso does not alter the objects or activities of trust and its procedural

VIDYARTHI ASHRAM,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

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

trust having fairly acknowledged his lack of awareness of technology and tax matters due to his advanced age on oath, and the Revenue being unable to demonstrate the explanation as being outrightly false, we see no reason to disbelieve the same. The delay therefore is for sufficient cause and not deliberate or on account of any laxity on the part

THE GANDHINAGAR AYYAPA POOJA SAMITI,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

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

trust having fairly acknowledged his lack of awareness of technology and tax matters due to his advanced age on oath, and the Revenue being unable to demonstrate the explanation as being outrightly false, we see no reason to disbelieve the same. The delay therefore is for sufficient cause and not deliberate or on account of any laxity on the part