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

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

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

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

trust is wholly or substantially of religious nature, section 80G(5) can't be granted. 5. In view of the above discussions, the present application of the applicant filed in Form 10AB u/s 80G(5)(iii) of the Act is rejected as the aims and objects of the society are religious in nature and also as per financials

SIDH SHRI BABA BALAK NATH JI TRUST ,JAWALAMUKHI vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta & Shri R. L. Negiआयकरअपीलसं./Ita No. 299/Chd/2020 "नधा"रणवष" / Assessment Year: 2019-20 Sidh Shri Baba Balak Nath Ji Commissioner Of Income Tax , बनाम Trust, Teh. Jawalamukhi, Exemption , Chandigarh Kangra, H. P. "थायीलेखासं./Pan No : Aawts 8003R अपीलाथ"/Appellant ""यथ"/Respondent

Section 80G(5)(vi) of the Income Tax Act, 1961. 2. That on facts, circumstances and legal position of the case, the Worthy CIT(E) has erred in rejecting the application of the appellant trust for granting approval u/s 80G of the Act on flimsy grounds even when the objects and activities of the appellant were charitable

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 4 & 4.1 the time limit has extended by Circular up to 30-06-0024 & also place reliance on NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARI TABLE TRUST VERSUS COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD 2024 (5

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

charitable purpose and registered under the Society Registration Act (XXI of 1860) vide Registration No. 2650 of 2009-10 on 28.10.2009. The assessee society / Trust is Registered under section 12AA of the Act vide order dt. 22/02/2011 of Ld. CIT-II, Chandigarh w.e.f A.Y. 2011-12 and also registered under section 80G(5

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

charitable purpose and registered under the Society Registration Act (XXI of 1860) vide Registration No. 2650 of 2009-10 on 28.10.2009. The assessee society / Trust is Registered under section 12AA of the Act vide order dt. 22/02/2011 of Ld. CIT-II, Chandigarh w.e.f A.Y. 2011-12 and also registered under section 80G(5

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

charitable purpose and registered under the Society Registration Act (XXI of 1860) vide Registration No. 2650 of 2009-10 on 28.10.2009. The assessee society / Trust is Registered under section 12AA of the Act vide order dt. 22/02/2011 of Ld. CIT-II, Chandigarh w.e.f A.Y. 2011-12 and also registered under section 80G(5

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH

Appeal is allowed

Bench: Shri N.K. Saini & Shri Satbeer Singh Godara

Section 80G registration(s) since 25/02/1997 and 14/12/2012 respectively. The Assessing Officer noticed during the course of scrutiny that it had paid interest of Rs. 1,13,41,361/- to one of its trustee Shri Hoshiar Singh Grewal qua net balance with ITA 174/Chd/2019_M/s Shaheed Kartar Singh 3 Sarabha Charitable Trust Vs DCIT(E) interest

SARBAT THE BHALA GURMAT MISSION CHARITABLE TRUST,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

trust or institution. And if he is not satisfied, he can reject the same. This section does not refer to the activities in India or outside India. It refers to application of income for charitable or religious purposes in India as also with direction or order of the Board for application of income as aforesaid outside India. Reading the order

GAYTRI PARIVAR TRUST BHORANJ ,HAMIRPUR vs. CIT(EXEMPTION), CHANDIGARH

The appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

section 80G(5)(vi) of Income Tax Act, 1961. 2. That the approval u/s 80G(5)(vi) of Income Tax Act, 1961 has been declined against the facts and circumstances of the case. 3. That the Worthy CIT(Exemptions) has grossly erred in not granting the approval u/ 80G (5)(vi) of the Income Tax Act 1961 vide order, dated

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

KDDL ETHOS FOUNDATION,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 209/Chd/2021 (U/S 12Aa) Kddl Ethos Foundation, The Commissioner Of Income बनाम Sco 88-89, Tax (Exemptions), Sector 8-C, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

charitable object, his powers under section 12AA end. The case laws relied by the Ld. AR are applicable in the present case. The case laws relied by the Ld. DR are not applicable as the factual malrix in those cases are totally different. Thus, the order passed u/s 12AA and u/s 80G(5)(vi) of the Income

AMAR NATH BHAGWANTI CHARITABLE TRUST,PATIALA vs. CIT(EXEMPTIONS), CHANDIGARH

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

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

Charitable बनाम The CIT(E), Trust, Chandigarh 146 S, Punjabi Bagh, Patiala, Punjab- 147001 "ायी लेखा सं./PAN NO: AABTA7006K अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Vibhor Garg, C.A राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 31/07/2024 उदघोषणा की तारीख/Date of Pronouncement : 12/08/2024

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)

charitable object, his powers under section 12AA end. The case laws relied by the Ld. AR are applicable in the present case. The case laws relied by the Ld. DR are not applicable as the factual matrix in those cases are totally different. Thus, the order passed u/s 12AA and u/s 80G(5)(vi) of the Income

INDEPTH VISION FOUNDATION,AMBALA vs. CIT (EXEMPTIONS), CHANDIGARH

The appeal of the assessee is treated as allowed for

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

Section 80G of the Act, the assessee Trust was required to apply for final registration atleast six months prior to the expiry of the period of provisional approval or within six months of commencement of its activities, whichever is earlier. 5. The ld.CIT(E) observed that the last date for application which was extended upto 30.09.2023 vide CBDT Circular