MADURAI AGRI BUSINESS INCUBATION FORUM ,COIMBATORE vs. CIT(EXEMPTIONS), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

CHARITABLE TRUST CASE & rejected on ITA 1136/CHNY/2023 12A(1)(ac)(vi) 80G(5)(iii) 26.02.2020 by CIT(E), thus assessee is filing as new trust case. It was argued that these trust cases have applied for registration u/s 12A of the Act as a new trust case. It was brought to our notice that in some of these cases such

SIR CV RAMAN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

charitable objects. The Ld. AR explained that, it was majorly due to lack of funds and other external hurdles that the assessee trust took considerable time to commence its activities. Taking us through the provisions of Explanation (e) of Section 12(1)(ac

SIR CV RAMAN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

charitable objects. The Ld. AR explained that, it was majorly due to lack of funds and other external hurdles that the assessee trust took considerable time to commence its activities. Taking us through the provisions of Explanation (e) of Section 12(1)(ac

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form

KAAKKUM KARANGAL,CHENNAI vs. ITO, EXEMPTIONS WARD -3, CHENNAI, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1561/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Kaakkum Karangal, The Income Tax Officer, Old No.11, New No.47, Exemption Ward-3, East Mada Street, Chennai. Thiruvanmiyur, Chennai – 600 041. [Pan: Aaatk 5406 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- (a) …. (aa)…. (ab)…. (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration

ARREDS TRUST,,KARUR vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1665/Chny/2024 Vs. Cit(Exemption), Arreds Trust 5, Kattalai Post, Krisnarayapuram, Chennai. Karur-639 108. [Pan: Aabta-3865-G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable objects given in the trust deed. The assessee is stated to be carrying out services to the financial institution such as nationalized banks, NABARD etc. which the Ld. CIT(E) noted at para 4.1 (page 5 to 9 of the impugned order). 3. The assessee trust was formed on 05.01.2005 which trust deed was amended

VATHSALYAM TRUST,HOSUR vs. CIT (EXEMPTION), SALEM

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

Bench: Shri George George K & Shri S.R. Raghunatha

trust, ought :-4-: ITA. No:3196/Chny/2025 to have filed its application under section 12A(1)(ac)(iii) of the Act. The selection of section 12A(1)(ac)(ii) is clearly an inadvertent and technical error. The substance of the application, however, was for grant of regular registration consequent to provisional registration already granted. It is well-settled that quoting

ROTARY CLUB OF CHENNAI GEMS CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

section 12A(1)(ac) and the Principal Commissioner or Commissioner has not satisfied, he/she can reject the application of the trust/institution. Hence, the application filed by the applicant on 27.02.2024 in Form No. 10AB u/s 12(1)(ac)(vi) B seeking registration u/s.12AB of the I.T. Act, 1961 is rejected. 4. Aggrieved by the rejection of application seeking registration u/s.12AB

ARUDHRA CHARITABLE TRUST,CHENNAI vs. CIT,(EXEMPTIONS,)CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

12 (1)(ac)(i) of the Act and hence, could not file the application in form 10A. The assessee contended that the CIT(E) vide ITA Nos.575-580/Chny/2023. :- 4 -: impugned orders rejected the application filed in Form 10AB on the ground that the assessee is not eligible for registration under section 12A(1)(ac)(iv) and clause (ii) of the first

LTCL PALANIAPPA CHRITIES TRUST ,CHENNAI vs. COMMISSIONER OF INCOME TAX, CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

12 (1)(ac)(i) of the Act and hence, could not file the application in form 10A. The assessee contended that the CIT(E) vide ITA Nos.575-580/Chny/2023. :- 4 -: impugned orders rejected the application filed in Form 10AB on the ground that the assessee is not eligible for registration under section 12A(1)(ac)(iv) and clause (ii) of the first

SHRI SAKTHI GANAPATHI TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

12 (1)(ac)(i) of the Act and hence, could not file the application in form 10A. The assessee contended that the CIT(E) vide ITA Nos.575-580/Chny/2023. :- 4 -: impugned orders rejected the application filed in Form 10AB on the ground that the assessee is not eligible for registration under section 12A(1)(ac)(iv) and clause (ii) of the first

ARUDHRA CHARITABLE TRUST,CHENNAI vs. CIT,(EXEMPTIONS,)CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

12 (1)(ac)(i) of the Act and hence, could not file the application in form 10A. The assessee contended that the CIT(E) vide ITA Nos.575-580/Chny/2023. :- 4 -: impugned orders rejected the application filed in Form 10AB on the ground that the assessee is not eligible for registration under section 12A(1)(ac)(iv) and clause (ii) of the first

SHRI SAKTHI GANAPATHI TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

12 (1)(ac)(i) of the Act and hence, could not file the application in form 10A. The assessee contended that the CIT(E) vide ITA Nos.575-580/Chny/2023. :- 4 -: impugned orders rejected the application filed in Form 10AB on the ground that the assessee is not eligible for registration under section 12A(1)(ac)(iv) and clause (ii) of the first

LTCL PALANIAPPA CHRITIES TRUST ,CHENNAI vs. COMMISSIONER OF INCOME TAX, CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

12 (1)(ac)(i) of the Act and hence, could not file the application in form 10A. The assessee contended that the CIT(E) vide ITA Nos.575-580/Chny/2023. :- 4 -: impugned orders rejected the application filed in Form 10AB on the ground that the assessee is not eligible for registration under section 12A(1)(ac)(iv) and clause (ii) of the first

CHEYYAR VIRUTCHAM EDUCATIONAL TRUST,THIRUVANNAMALAI, TAMILNADU vs. COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.327/Chny/2023 Cheyyar Virutcham Educational Trust, Vs. The Assistant Commissioner Of 73, Arani Koot Road, Cheyyar, Income Tax (H.Qrs) Thiruvannamalai, (Exemptions), Tamil Nadu 604 407. Chennai. [Pan:Aabtc8538N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.01.2024 घोषणा की तारीख /Date Of Pronouncement : 24.01.2024

12 of the Act shall apply to existing registered charitable trust or institution from the year from which the trust was earlier granted registration. (ii) It may be noted that section 12A(1)(ac

SHOOTING STARS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

Appeal of the assessee is allowed

Bench: Shri George George K & Ms Padmavathy S, Am

section 12A of the Income Tax Act, 1961 (the Act). The assessee raised the following grounds of appeal: “The appellant was granted permanent registration u/s 12A exemption upto AY 2025-26 and applied for renewal of the said exemption certificate u/s 12A vide Application Number 512593620270924 dated 27/09/2024 u/s 12(1)(ac) (ii) before the expiry of 6 months from