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

iv) of first proviso to section 80G(5) of the Act. In that case, the provisional registration was granted in form No.10AC on 27.10.2021. Admitted fact in the case is that the assessee trust commenced its activities from 13.10.2021 being new trust and assessee filed application for grant of approval under clause (iii) of first proviso to section 80G(5

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 :

section 80G(5)(iv). We have also noted that the decision of the Coordinate bench of this tribunal in the case of CIT-1982 Charitable Page - 20 - of 22 Trust

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 :

section 80G(5)(iv). We have also noted that the decision of the Coordinate bench of this tribunal in the case of CIT-1982 Charitable Trust

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 purpose". The conditions contemplated by clauses (i) to (iv

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 in nature. The CIT(E) further held that the assessee has submitted the application under wrong subsection and has not submitted any documentary evidences in support of the activities. The assessee is in appeal before the Tribunal against the order of the CIT(E). 3. We have heard the parties and perused the material available on record. With regard

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

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)

iv) of Sec.80G(5), the registration sought by assessee trust, should not be denied. We note that this issue is no longer res integra. We find that similar issue had come up for consideration before this Tribunal in the case of Teddy Trust in ITA No.1315/Chny/2023 dated 10.04.2024, wherein, on identical facts/reasons, the Ld.CIT(E) had rejected the application

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

Charitable Trust Vs CIT(E) passed the order rejecting application on 12/02/2025 after the amendment had come into force, as non-maintainable. We, therefore, direct the ld. CIT(E) to treat the application filed on 22/08/2024 as having been filed under clause (iv)(B) of the first proviso to Section 80G(5

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 :- 3 -: 80G has been amended by inserting clause (iv) in the first proviso to Section 80G(5), which

KANDAVARAYANPATTI SREE MEENAKSHI SUNDARESHWARAR CHAIRTABLE TRUST,KANDAVARAYANAPATTI vs. CIT(EXEMPTIONS), CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1838/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Kandavarayanpatti Sree Meenakshi The Cit (Exemptions), Sundareshwarar Charitable Trust, Chennai. No.1/99, Mangudiyar Street, Kandavarayanpatti-630 203

Section 80G(5) of the Act. The Ld. AR also referenced the Memorandum that elucidates the provisions of the Finance Bill, 2024, which proposed the insertion of clause (iv) to streamline the timeline for submitting the application for approval, allowing for submission at any time after the initiation of Kandavarayanpatti Sree Meenakshi – Sundareshwarar Charitable Trust

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

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

iv) of the Act and therefore, the assessee was required to file application in Form No.10AB u/s.80G(5)(iii) of the Act within the time period of at least six months prior to the expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. From the provisions of 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

iv) of the Act and therefore, the assessee was required to file application in Form No.10AB u/s.80G(5)(iii) of the Act within the time period of at least six months prior to the expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. From the provisions of section 80G(5

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

iv) of the Act and therefore, the assessee was required to file application in Form No.10AB u/s.80G(5)(iii) of the Act within the time period of at least six months prior to the expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. From the provisions of section 80G(5

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

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

iv) of first proviso to\nsection 80G(5) of the Act on the same day (06.03.2023). The\nprovisional approval u/s 80G of the Act was granted to the assessee\nfrom 06.03.2023 to AY 2025-26.\n4. The appellant applied for regular registration u/s 12A(1)(ac) (iii)\nof the Act, vide application in Form No.10AB on 12.09.2024. This\napplication

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 :

section 80G(5)(iv). We have also noted that the decision of the Coordinate bench of this tribunal in the case of CIT-1982 Charitable Trust

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 :

section 80G(5)(iv). We have also noted that the decision of the Coordinate bench of this tribunal in the case of CIT-1982 Charitable Trust

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

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

iv) of first proviso to\nsection 80G(5) of the Act on the same day (06.03.2023). The\nprovisional approval u/s 80G of the Act was granted to the assessee\nfrom 06.03.2023 to AΥ 2025-26.\n4. The appellant applied for regular registration u/s 12A(1)(ac) (iii)\nof the Act, vide application in Form No.10AB on 12.09.2024. This\napplication