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

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this

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

section 80G of the Act within the time period of at least six months prior to expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. The time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power to condone the delay

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

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this

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

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this

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)

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this

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

delay condonation under Section 119(2)(b) of I.T. Act, 1961. Therefore, the as per the CIT(E), the application in Form No. 10AB under Section 80G

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

delay condonation under Section 119(2)(b) of I.T. Act, 1961. Therefore, the as per the CIT(E), the application in Form No. 10AB under Section 80G

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)

section 80 G of the Act. 17. Therefore, in this ambiguity situation in circular No.8/2022 of CBDT dated 31.03.2022 and latest Circular No.6/2023 dated 24.05.2023, of the CBDT, we do not have any option but to condone the delay in filing application in Form No.10AB, u/s 80G

SAMADARSHAN TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 80G(5)(ii) of the Act, and decide on merits. 4. The appellant craves liberty to add, alter, amend any ground of appeal.” 3. The assessee has filed an application seeking condonation of delay

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

condoned on due consideration of facts and owing\nto smallness of delay causing no perceptible prejudice to other side.\n4.\nThe brief facts of the case are that the assessee/applicant filed an\napplication for approval of trust under section 80G

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

section 80G of the Income-tax Act, 1961 [hereinafter “the Act”] rejecting applications made by the assessee in Form 10AB for regular registration. Two appeals arise out of the orders passed by the CIT(E). Since the issues involved are common and interrelated, all these appeals are disposed of by this consolidated order. Condonation of delay

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

section 80G of the Income-tax Act, 1961 [hereinafter “the Act”] rejecting applications made by the assessee in Form 10AB for regular registration. Two appeals arise out of the orders passed by the CIT(E). Since the issues involved are common and interrelated, all these appeals are disposed of by this consolidated order. Condonation of delay

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

section 80G of the Income-tax Act, 1961 [hereinafter “the Act”] rejecting applications made by the assessee in Form 10AB for regular registration. Two appeals arise out of the orders passed by the CIT(E). Since the issues involved are common and interrelated, all these appeals are disposed of by this consolidated order. Condonation of delay

ARUNA KISHORE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

section 80G of the Income-tax Act, 1961 [hereinafter “the Act”] rejecting applications made by the assessee in Form 10AB for regular registration. Two appeals arise out of the orders passed by the CIT(E). Since the issues involved are common and interrelated, all these appeals are disposed of by this consolidated order. Condonation of delay

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

section 80G(5) of the Act. Since both appeals arise from common facts and pertain to the same assessee and since the legal issues involved are interconnected, ITA No.1709 and 1710 /Ahd/2024 2 they were heard together and are being disposed of by way of this consolidated order. Condonation of delay

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

section 80G(5) of the Act. Since both appeals arise from common facts and pertain to the same assessee and since the legal issues involved are interconnected, ITA No.1709 and 1710 /Ahd/2024 2 they were heard together and are being disposed of by way of this consolidated order. Condonation of delay

JAN AROGYA SEVA TRUST,VALSAD vs. THE COMMISSIONER OF INCOME TAX(E),, AHMEDABAD

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

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: - Jan Arogya Seva Trust Valsad, Vs. Commissioner Of Palihill 4, Bhagdawada, Income-Tax (Exemption), Valsad, Gujarat-396001 Ahmedabad Pan : Aactj 8121 D अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Assessee By : Shri Rasesh Shah, Ar Revenue By : Shri Akhilendra Pratap Yadav, Cit-Dr तारीख/Date Of Hearing : 09.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 29.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Siddhartha Nautiyal: This Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)" For Short] Dated 12.08.2023, Rejecting The Application Of The Assessee Under Section 80G(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short].

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. THE ACIT, CIRCLE-2, EXEMPTION, AHMEDABAD

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

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

delay in e-filing of Form No. 10B by the assessee trust, despite timely completion of audit, can be condoned and whether the denial of exemption under section 11 of the Act merely on that ground is legally sustainable. 10. At the outset, it is not in dispute that the assessee is a trust duly registered under section

SHREE MARUTI SEVA FOUNDATION,AHMEDABAD vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

section 80G(5) Shree Maruti Seva Foundation vs. CIT(E) Asst. Year –2024-25 - 3– of the Act are mandatory in nature and that the Commissioner has no power to condone the delay