RAJAH ANNAMALAIPURAM SRI IYYAPPASWAMI TEMPLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, appeals filed by the assessee are allowed for statistical

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

ac) of sub-section (1) of section 12A on that date. ITA Nos.2866 & 2865/Chny/2025 (AY -) Rajah Annamalaipuram – Sri Iyyappaswami Temple Trust :: 8 :: (3)The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub-section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three

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].

ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular

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

trust were not genuine. According to us, the Ld. CIT(E)’s interpretation of the Explanation (e)(i) of Section 12A(1)(ac)(iii) suffered from fundamental infirmity. If the activities of a charitable

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

trust were not genuine. According to us, the Ld. CIT(E)’s interpretation of the Explanation (e)(i) of Section 12A(1)(ac)(iii) suffered from fundamental infirmity. If the activities of a charitable

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

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

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)

ac) of sub-section (1) of section 12A on that date. (3)The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub- section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from

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

charitable trust 5. registered u/s.12AA of the Act vide order dated 05.12.1996. The assessee trust submits that section 12A(1)(ac

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

charitable trust 5. registered u/s.12AA of the Act vide order dated 05.12.1996. The assessee trust submits that section 12A(1)(ac

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

charitable trust 5. registered u/s.12AA of the Act vide order dated 05.12.1996. The assessee trust submits that section 12A(1)(ac

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

charitable trust 5. registered u/s.12AA of the Act vide order dated 05.12.1996. The assessee trust submits that section 12A(1)(ac

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

charitable trust 5. registered u/s.12AA of the Act vide order dated 05.12.1996. The assessee trust submits that section 12A(1)(ac

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

charitable trust 5. registered u/s.12AA of the Act vide order dated 05.12.1996. The assessee trust submits that section 12A(1)(ac

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

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

Charitable Trust, applied for registration under Section 12AB of the Income Tax Act, 1961. The CIT(E) rejected the application, citing the wrong section applied and the applicant's failure to respond to notices.", "held": "The Tribunal noted that the assessee had wrongly applied under Section 12(1)(ac)(vi)(B) instead of Section 12(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

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)

ac) of sub-section (1) of section 12A on that date. (3)The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub- section (1) shall be passed, in such form and manner as may be prescribed, ARREDS Trust :: 6 :: before expiry of the period of three months, six months and one month, respectively, calculated

VYASA VIDYA MANDIRAM,COIMBATORE vs. CIT, EXEMPTIIONS,, CHENNAI

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

trust's activities in conducting structured Vedic/Sanskrit courses qualify as 'education' and are charitable in nature. Charging nominal fees does not render the activity commercial. The rejection of registration and approval by the CIT(E) was set aside, and the CIT(E) was directed to grant registration and approval.", "result": "Allowed", "sections": [ "12A(1)(ac