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 vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Page - 15 - of 22 Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

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 vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

ST. GEORGE TRUST,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

trust has applied for exemption is sec. 80G(5)(vi) of the Act. Now, for approval as per provision of section 80G(5)(vi) the first and foremost requirement which the institution or fund has to satisfy is "if it is established in India for a charitable

63 NAYANARS CHARITABLE TRUST,TIRUVANNAMALAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahay63 Nayanars Charitable Trust, C.I.T. (Exemptions), 3, Girivala Nagar, Adiannamalai, Vs. Chennai. Tiruvannamalai-606604 (Tamil Nadu) Pan No. Aaatz 2750 Q Appellant/ Assessee Respondent/ Revenue

5) of Section 80G of the Act. 2. The ld. CIT(E) vide the impugned order, rejected the application under Section 80G of the Act by holding as under: “4.1 Provisional Approval: The applicant trust, though, established on 02/08/2021 vide its trust deed but has obtained provisional approval under Section 80G 2 ITA1932/Chny/2025 63 Nayanars Charitable

SRI SASTHA CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTION,, CHENNAI

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 839/Chny/2025 M/S. Sri Sastha Charitable The Commissioner Of Trust, Vs. Income Tax (Exemption), No.10, 2Nd Floor, Chennai. Duraiswamy Pillai Street, West Tambaram, Chennai – 600 045. Pan: Aazts 0449L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Sonali Kothari, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 02.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 03.09.2025

Charitable The Commissioner of Trust, Vs. Income Tax (Exemption), No.10, 2nd Floor, Chennai. Duraiswamy Pillai Street, West Tambaram, Chennai – 600 045. PAN: AAZTS 0449L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Sonali Kothari, Advocate ""यथ" क" ओर से/Respondent by : Shri Shiva Srinivas, CIT सुनवाई क" तारीख/Date of Hearing : 02.09.2025 घोषणा क" तारीख/Date

M/S. VEDA AGAMA HERITAGE TRUST,TIRUCHIRAPPALLI vs. ACIT(EXEMPTIONS), CHENNAI, CHENNAI

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3378/Chny/2025

charitable initiatives and provide donations to pursue vedic practices. The assessee has obtained provisional registration u/s.80G on 07.12.2022 for a period from the said date to AY 2025-26. The assessee vide M/s. Veda Agama Heritage Trust :- 2 -: application dated 27.03.2025 applied for registration under section 80G(5

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

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

section 80G(5)(iii), benefit of deduction u/s.\n80G can be claimed. Thus, it could be said that a public religious\ntrust, not meant for the benefit of a particular community, caste or\nsection, will be entitled to claim exemption on its income in the same\nway as a public charitable trust

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

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

section 80G(5)(iii), benefit of deduction u/s.\n80G can be claimed. Thus, it could be said that a public religious\ntrust, not meant for the benefit of a particular community, caste or\nsection, will be entitled to claim exemption on its income in the same\nway as a public charitable trust

AGGROW FARMERS DEVELOPMENT ORGANIZATION,UDHAGAMANDALAM vs. CIT (EXEMPTIONS), CHENNAI

In the result, these Writ Petitions are allowed on the following terms: - (i) The clause 5(ii) of Circular No

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

SHREE PALANIMURUGAN TRUST,COIMBATORE vs. CIT EXEMPTIONS, CHENNAI

In the result, these Writ Petitions are allowed on the following terms: - (i) The clause 5(ii) of Circular No

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

KATYA JANANI CHARITABLE TRUST,COIMBATORE vs. CIT EXEMPTIONS, CHENNAI

In the result, these Writ Petitions are allowed on the following terms: - (i) The clause 5(ii) of Circular No

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

ARAM HOME FOR SPECIAL CHILDREN GIRLS,CHENNAI 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.1780/Chny/2025 Aram Home For Special Children Girls, Vs. The Commissioner Of Income Tax No. 38/54, 30Th Mgr Street, G.K.M. [Exemptions], Colony, Nawahar Nagar, Konnur, Chennai. Chennai 600 082. [Pan:Aaita5212E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Swaminathan, F.C.A. (Virtual) ""थ" की ओर से/Respondent By : Dr. M. Mohan Babu, Addl. Cit For Cit सुनवाई की तारीख/ Date Of Hearing : 09.10.2025 घोषणा की तारीख /Date Of Pronouncement : 01.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.06.2025 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Seeking Approval Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

M/S. CONSORTIUM FOR TECHNICAL EDUCATION,THENI vs. CIT, EXEMPTIONS,, CHENNAI

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

charitable trust, applied for renewal of registration under Section 80G. The CIT(E) rejected the application citing a delay and non-compliance with a CBDT circular deadline.", "held": "The Tribunal noted that a new clause (iv) was added to the first proviso of Section 80G(5

SUMUNUM FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,CHENNAI, CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

SUMUNUM FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS, CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

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

Section 12(1)(ac) of the Act, the Ld. AR submitted that, non-commencement or delayed commencement of charitable activities cannot be held to be a non-genuine activity or activity being carried out contrary to the objects of a Trust. The Ld. AR submitted that, the trustees were making every endeavor to raise funds by way of donations

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

Section 12(1)(ac) of the Act, the Ld. AR submitted that, non-commencement or delayed commencement of charitable activities cannot be held to be a non-genuine activity or activity being carried out contrary to the objects of a Trust. The Ld. AR submitted that, the trustees were making every endeavor to raise funds by way of donations

SAIRAM CHARITABLE TRUST,CHENNAI vs. CIT,EXEMPTIONS,, CHENNAI

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

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.881/Chny/2025

Charitable Trust :- 3 -: AR further submitted that Section 80G has been amended by inserting clause (iv) in the first proviso to Section 80G(5