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 :

trust was required to file application in Form No.10AB u/s.80G(5)(iii) of the Act within the time period of six months prior to expiry of the period of provisional approval or within six months of commencement of its activities, whichever is earlier, in term of clause (iii) of first proviso to sub-section (5) of section 80G

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 :

trust was required to file application in Form No.10AB u/s.80G(5)(iii) of the Act within the time period of six months prior to expiry of the period of provisional approval or within six months of commencement of its activities, whichever is earlier, in term of clause (iii) of first proviso to sub-section (5) of section 80G

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)

ii) of section 80G(5) of the I.T.Act 1961 and also has mentioned the nature of activity of the trust as 'Religious Cum Charitable

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)(ii

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

ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (iii) of clause (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, till 30/06/2024

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

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

ii) of section(5) of section 80G of the I.T. Act and the Principal ITA Nos.880, 883 & 884/Chny/2024 Commissioner or Commissioner has not satisfied, he can reject the application as well as cancel the approval of the trust/institution. In view of the above facts and circumstances of the case, its application dated 30.09.2023 filed in Form No. 10AB under clause

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

ii) of section(5) of section 80G of the I.T. Act and the Principal ITA Nos.880, 883 & 884/Chny/2024 Commissioner or Commissioner has not satisfied, he can reject the application as well as cancel the approval of the trust/institution. In view of the above facts and circumstances of the case, its application dated 30.09.2023 filed in Form No. 10AB under clause

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

ii) of section(5) of section 80G of the I.T. Act and the Principal ITA Nos.880, 883 & 884/Chny/2024 Commissioner or Commissioner has not satisfied, he can reject the application as well as cancel the approval of the trust/institution. In view of the above facts and circumstances of the case, its application dated 30.09.2023 filed in Form No. 10AB under clause

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

ii) of first proviso to section 80G(5) of the Act instead of clause (iii). The ld.counsel stated that this appeal is time barred by 229 days and assessee has filed condonation application supported by affidavit. He also informed during the course of hearing that the assessee has moved application dated 07.03.2023 in Form No.10AB under Rule 11AA

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

ii) of first proviso to section 80G(5) of the Act instead of clause (iii). The ld.counsel stated that this appeal is time barred by 229 days and assessee has filed condonation application supported by affidavit. He also informed during the course of hearing that the assessee has moved application dated 07.03.2023 in Form No.10AB under Rule 11AA

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

ii) To undertake any other activity incidental to the above activities but which are not inconsistent with the above objects. If any of the above objects is found to be inconsistent with the objects of a public charitable institution under section 11 or any other section of the Income Tax Act 1961 or any other direct

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

ii) To undertake any other activity incidental to the above activities but which are not inconsistent with the above objects. If any of the above objects is found to be inconsistent with the objects of a public charitable institution under section 11 or any other section of the Income Tax Act 1961 or any other direct

THARAMANI FRIENDS WELFARE TRUST,CHENNAI vs. CIT(EXEMPTIONS) 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.1580/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Tharamani Friends Welfare Trust, The Commissioner – No.8, Rajaji Street, Of Income Tax (Exemption), Tharamani, Chennai. Chennai-600 113. [Pan: Aaett 1610 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

ii) The respondents are directed to consider the applications submitted by the petitioners as to the recognition/approval in respect of clause (i) of the first proviso to sub-section (5) of section 80G of the Act as within time and consider the same and pass orders thereon on merits, in accordance with law within six months from the date

OUTREACH EDUCATIONAL AND CHARITABLE TRUST,POLLACHI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.1745/Chny/2025

Charitable Trust :- 2 -: 2. The sole ground of appeal in this appeal of assessee is against rejection of application seeking approval u/s. 80G of the Act on the ground that the same is not maintainable. 3. The assessee had filed an online application on 13.12.2024 in Form No. 10AB under clause (ii) of the first proviso to section 80G(5

VIJAYA MEDICAL & EDUCATIONAL TRUST,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.1698/Chny/2025 Assessment Years: 2024-25 Vijaya Medical & Educational Trust, Commissioner Of Income Tax New No.434, Old No.180, Nsk Salai, (Exemptions), Vadapalani, Chennai. Chennai-600 026. [Pan: Aaatv0197R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.A.Sittrarasu, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

charitable trusts for claiming exemption in their returns of income. In our view, we agree with the argument of ld. counsel for the assessee that the timeline prescribed under clause (iii) of first proviso to section 80G(5) of the Act should be treated as directory and not mandatory especially considering the transitional Page - 5 - of 8 nature

OUR SHOULDERS FOUNDATION,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI

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

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1049/Chny/2025 Assessment Years: 2024-25 Our Shoulders Foundation, Commissioner Of Income Tax, No.13, 8Th Street, Samayapuram, (Exemptions), Karambakkam, Porur Chennai. Tamil Nadu-600 116. [Pan: Aaato5195L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Ms.Sonali Kothari, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit For Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 06.11.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

charitable trusts for claiming exemption in their returns of income. In our view, we agree with the argument of ld. counsel for the assessee that the timeline prescribed under clause (iii) of first proviso to section 80G(5) of the Act should be treated as directory and not mandatory especially considering the transitional Page - 5 - of 8 nature

SUNSHINE EDUCATIONAL TRUST,CUDDALORE vs. ITO,EXEMPTIONS, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.750/Chny/2024 िनधा"रण वष"/Assessment Year: - V. Sunshine Educational Trust, The Income Tax Officer, No.8A, Daily Bazaar, Block No.19, Exemption Ward-2, Neyveli, Kurinjipadi Taluk, Cuddalore Chennai. District, Neyveli Cuddalore, Block 18, Neyveli S.O. Pin-607 803 [Pan: Aawts 7853 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

ii) The respondents are directed to consider the applications submitted by the petitioners as to the recognition/approval in respect of clause (i) of the first proviso to sub-section (5) of section 80G of the Act as within time and consider the same and pass orders thereon on merits, in accordance with law within six months from the date