SRI GURU HAR RAI JI RELIGIOUS AND CHARITABLE TRUST ,CHANDIGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH , CHANDIGARH

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

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

FI FOUNDATION,KALKA vs. JAISHREE SHARMA, CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

DCIT, C-1, (E), CHANDIGARH vs. M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST, MOHALI

In the result, Revenue’s appeal is dismissed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 880/Chd/2019 "नधा"रण वष" / Assessment Years : 2014-15 The Dcit, Vs. M/S Aryans Educational & बनाम Circle-1 (Exemptions), Charitable Trust, Chandigarh # 2129, Phase-X, Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

80G of the Act. The counsel of the assessee further stated that payments made by assessee to another charitable trust is eligible as application of income as per various court's decision & CBDT's instruction no. 1132 dated 05.01.1978. There are a plethora of judgements of various courts wherein courts have held that donations made by one charitable trust

THAKUR SATYANARAYAN KAPURIA MANDIR NYAS RAMPUR,RAMPUR BUSHAHAR vs. CIT EXEMPTIONS, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 137/Chd/2025 "नधा"रण वष" / Assessment Year: 2025-26 Thakur Satyanarayan Kapuria The Cit (Exemptions), Mandir Nyas, Rampur. Vs Sector 17-E, Chandigarh. "थायी लेखा सं./Pan No: Aabtt7216N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Vinay Sharma, Advocate Revenue By : Shri Bharat Bhushan Garg, Cit Dr Date Of Hearing : 11.11.2025 Date Of Pronouncement : 02.02.2026

80G, "charitable purpose" does not include a purpose, the whole or substantially the whole of which is of religious nature. Hence, as per the above Explanation, for this section, a trust

INDIAN RED CROSS SOCIETY DISTT BRANCH SAS NAGAR ,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Din & Notice/Order No. Itba/Exm/F/Exm45/2023-2024/1062081242(1) Dt. 06/03/2024 Which Was Passed By Cit (E), Chandigarh In Response To Assessee’S Application No. Cit Exemptions Chandigarh/2023-24/12Aa/11109 For Final Approval Of The Trust Under Section 80G (5)(Iii) Of The Income Tax Act, 1961 Dt. 23/09/2023; Which Application Was Filed In Form No. 10Ab Under Rule 11Aa Of The Income Tax Rules 1962. The Said Application Was Rejected As Non Maintainable Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The Income Tax Act, 1961. Therefore The Present Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against

80G, Sub Section (5), first proviso which stipulates approval of a Charitable Trust or Institution is partly reproduced below: Provided

M/S PSTCL CSR TRUST,PATIALA vs. CIT(E), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

trust/ institution for exemption u/s 11 r.w.s 13 of the Income Tax Act, 1961 which falls in the domain of the AO. Once the CIT has not doubted about the genuineness of the activities of the assessee nor doubted its charitable object, his powers under section 12AA end. The case laws relied by the Ld. AR are applicable

SOCIETY FOR TECHOLOGY BUSINESS INCUBATOR,MOHALI vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

80G(5)(vi) of the Income Tax Act. We find that assessee Trust is already registered and only error committed by the assessee is the filing of the application under a wrong Section. Otherwise, it fulfills all the ingredients for grant of approval. Though under sub-clause (i) of the first proviso, the time limit was A.Y.2024-25 7 provided

SHREE KHATU SHYAM PARIWAR CHARITABLE TRUST,PATIALA vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 775/Chd/2023 "नधा"रण वष" / Assessment Year: 2024-25 Shree Khatu Shyam Pariwar Vs. The Cit Exemptions, बनाम Charitable Trust, Chandigarh Lal Masjid Road, Opp. Pnb Bank, Sherawalan Gate, Patiala "थायी लेखा सं./Pan No: Aawts2039K अपीलाथ"/ Appellant ""यथ"/ Repsondent

Charitable Trust, Patiala. 3 filing form 10AB up to 30-06-2024 for approval under section 80G . 4. As per para

SMT RAMANANDI ANANGPURIA CHARITABLE TRUST,TAGORE PUBLIC SCHOOL, PALWAL vs. DCIT (EXEMPTIONS), CIRCLE 2, CHANDIGARH

In the result, appeal of the Assessee is partly allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

charitable trust under section 12AA and also enjoys approval under section 80G. It was contended that the income of the trust

SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 80G on the ground that the Trust is registered as a Religious Trust. Apart from that, it has not pointed out any other defects. Since we have changed the status of the Trust as a ITA 719/CHD/2022 & ITA 475/CHD/2023 A.Y. 2022-23 11 ‘Charitable

SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Section 80G on\nthe ground that the Trust is registered as a Religious Trust.\nApart from that, it has not pointed out any other defects.\nSince we have changed the status of the Trust as a\n‘Charitable

SIR AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE,LUDHIANA vs. DCIT, C-1 (E), CHANDIGARH

In the result, whereas the assessee's appeal in ITA

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 11(1) of the Income Tax Act and was not doing charitable activities; that so, the status of ITA 1348 & 1375/CHD/2019 A.Y. 2015-16 4 charitable activities was being denied to the assessee and the income of the assessee was being assessed as an AOP. The AO made addition of surplus of Rs.2,92,18,989/-. 6. By virtue

DCIT, C-1 (E), CHANDIGARH vs. M/S SHRI AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE, LUDHINA

In the result, whereas the assessee's appeal in ITA

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 11(1) of the Income Tax Act and was not doing charitable activities; that so, the status of ITA 1348 & 1375/CHD/2019 A.Y. 2015-16 4 charitable activities was being denied to the assessee and the income of the assessee was being assessed as an AOP. The AO made addition of surplus of Rs.2,92,18,989/-. 6. By virtue

MAHARAJA AGGRASEN WELFARE TRUST,PANCHKULA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

charitable trusts and societies to file fresh application in Form 10AB until 30-Jun-2024 and relevant paragraph 4.1 of the said circular reads as under: "Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB. and where the Principal Commissioner or Commissioner has passed an order rejecting such application

DRISHTI CHARITABLE SOCIETY,MOHALI vs. ITO, WARD 5(5),CHANDIGARH, CHANDIGARH

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

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

charitable trusts and societies to file fresh application in Form 10AB until 30-Jun-2024 and relevant paragraph 4.1 of the said circular reads as under: "Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB. and where the Principal Commissioner or Commissioner has passed an order rejecting such application

ROTARY CLUB PANCHKULA FOUNDATION,PANCHKULA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: Us.

charitable trusts and societies to file fresh application in Form 10AB until 30-Jun-2024 and relevant paragraph 4.1 of the said circular reads as under: "Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB. and where the Principal Commissioner or Commissioner has passed an order rejecting such application

PANJAB DIGITAL LIBRARY,MOHALI, PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: Us.

charitable trusts and societies to file fresh application in Form 10AB until 30-Jun-2024 and relevant paragraph 4.1 of the said circular reads as under: "Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB. and where the Principal Commissioner or Commissioner has passed an order rejecting such application

DHAN GURU RAMDASS LANGAR SEWA,CHANDIGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: Us.

charitable trusts and societies to file fresh application in Form 10AB until 30-Jun-2024 and relevant paragraph 4.1 of the said circular reads as under: "Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB. and where the Principal Commissioner or Commissioner has passed an order rejecting such application