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

vi) and under clause (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

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)

vi) and under clause (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

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

vi) and under clause (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

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

vi) and under clause (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

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

vi) and under clause (iv) of first proviso to section 80G(5) of the Act. In that case, the Tatam Seva Sansthan vs. CIT(E) Asst.Year –2023-24 - 7– 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

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

vi) and under clause (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

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

vi) and under clause (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

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

charitable purposes. It was, therefore, urged that the statutory conditions prescribed under clause (vi)(B) of section 12A(1)(ac) were duly satisfied. 11. As regards the second appeal pertaining to the rejection of approval under section 80G(5) of the Act, the AR, by way of written submission, submitted that the dominant and operative objects of the assessee trust

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

charitable purposes. It was, therefore, urged that the statutory conditions prescribed under clause (vi)(B) of section 12A(1)(ac) were duly satisfied. 11. As regards the second appeal pertaining to the rejection of approval under section 80G(5) of the Act, the AR, by way of written submission, submitted that the dominant and operative objects of the assessee trust

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

Section 80G of the Asst.Year NA - 3– I.T. Act, 1961. Aggrieved by the order of the Ld. CIT(A), the Assessee filed appeal before the Tribunal. We have perused the facts on record and the provisions of the Act along with the judicial precedents on the issue. 4. The sequence of events in this case are as under : Sr.No. Facts

AIA ENGINEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

VI, to say, donations made to charitable trusts registered under section 80G-Held, yes Whether, therefore, since said donation on account of CSR was made by assessee to charitable trusts which were duly registered under section 80G(5

AIA ENGIONEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

VI, to say, donations made to charitable trusts registered under section 80G-Held, yes Whether, therefore, since said donation on account of CSR was made by assessee to charitable trusts which were duly registered under section 80G(5

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 80G(5

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)

charitable purpose and if it fulfils the following conditions, namely”– ………………………………. ………………………………. (vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being "[approved by the Principal Commissioner or Commissioner:] ………………………………. ………………………………. Provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner

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)

charitable purpose and if it fulfils the following conditions, namely”– ………………………………. ………………………………. ITA No. 368/Ahd/2025 [The Gandhinagar Ayyapa Pooja Samiti vs. CIT(E)] - 6 – (vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being "[approved by the Principal Commissioner or Commissioner:] ………………………………. ………………………………. Provided that the institution or fund referred

CHALODA SEVA SAMAJ TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Trust 2. 12.02.2023 Date of Commencement of Activity 3. 28.02.2023 Date of receipt provisional Valid up to registration u/s 12A(l)(c)(vi) A.Y. 2025-26 4. 28.02.2023 Date of receipt provisional Valid for A.Y. registration u/s 80G(5) 2025-26 5. 29.09.2023 Date of filing final application u/s 12A(l)(c)(vi) 6. 30.09.2023 Date of filing final Delay

SHRI KRIPALU SAMADHI MANDIR TRUST,KALOL vs. THE CIT (EXEMP), AHMEDABAD

In the result, both the appeals filed by the assessees are allowed for statistical purposes

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

charitable and religious activities. Consequent to the amendment, requiring all existing trusts and institutions to migrate to the new registration regime prescribed under section 12A(1)(ac), both the assessees had filed their applications in Form No. 10A, pursuant to which provisional registrations under section 12A(1)(ac)(vi) and provisional approvals under section 80G(5

KRIPALU MUNI MANDAL TRUST,KALOL,PANCHMAHAL vs. CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessees are allowed for statistical purposes

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

charitable and religious activities. Consequent to the amendment, requiring all existing trusts and institutions to migrate to the new registration regime prescribed under section 12A(1)(ac), both the assessees had filed their applications in Form No. 10A, pursuant to which provisional registrations under section 12A(1)(ac)(vi) and provisional approvals under section 80G(5

VIMAL COAL PVT.LTD.,AHMEDABAD vs. THE DY.CIT., CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Charitable Trust amounting\nto Rs.5000/-, both registered under section 80G(5) of the Act and engaged in\neducation-related activities. The assessee disallowed the entire CSR\nexpenditure under section 37(1) in the computation of business income and\nthereafter claimed 50% deduction under section 80G of the Act. The CIT(A),\nwhile acknowledging that the donations are not covered