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 :

delay of 8 days may be Page - 2 - of 22 condoned. It was argued that grave injustice is being caused by the denial of the registration u/s 80G. The Ld.Counsel also drew our attention to the amended provisions of the Finance Act as per clause-(iv) of section

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 :

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section 12A and 80G

MOTHER LEELA TRUST,NEYYOOR vs. CIT ( EXEMPTION ) CHENNA, CHENNAI

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

condoned. It was\nargued that grave injustice is being caused by the denial of the\nregistration u/s 80G. The Ld.Counsel also drew our attention to the\namended provisions of the Finance Act as per clause-(iv) of section 80G\nand that in consonance thereof the Ld.CIT(E ) may be directed to\ncondone the delay

HIRAWAT FOUNDATIONS,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3166/Chny/2025

condonation of delay stating therein the reasons for belated filing of this appeal. “The petitioner trust filed an online application dated 28.09.2024 in Form 10AB under Rule 11AA of the Income Tax Rules, 1962 under clause (iii) of first proviso to sub-section (5) of section 80G

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 :

delay of 150 days may be condoned. It was argued that grave injustice is being caused by the denial of the Page - 2 - of 8 registration u/s 80G. The Ld.Counsel also drew our attention to the amended provisions of the Finance Act as per clause-(iv) of section

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 :

delay of about 71 days may be condoned. It was argued that grave injustice is being caused by the denial of the Page - 2 - of 8 registration u/s 80G. The Ld.Counsel also drew our attention to the amended provisions of the Finance Act as per clause-(iv) of section

ROTARY MAGNUM TRUST,CHENNAI vs. CIT(EXEMPTION), 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.2109/Chny/2025 Assessment Years: 2024-25 Rotary Magnum Trust, Commissioner Of Income Tax C/O.Mohnot Mahaaveer & Company (Exemption), Llp, No.28, Old No.38, Chennai. Mezzanine Floor, College Road, Nungambakkam, Chennai-600 006. [Pan: Aadtr5127N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : None प्रत्यर्थी की ओर से /Revenue By : Mr.Arv Sreenivasan, Cit सुनवाई की तारीख/Date Of Hearing : 23.09.2025 घोषणा की तारीख /Date Of Pronouncement : 06.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

delay of about 100 days may be condoned. It was argued that grave injustice is being caused by the denial of the registration u/s 80G. The Ld.Counsel also drew our attention to the amended provisions of the Finance Act as per clause-(iv) of section

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

delay of 81 days. Hence, application seeking approval u/s 80G cannot be considered for approval as per the provisions of section 80G (5)(iii) of the Income Tax Act. 4.5. It is pertinent to mention that there is no mandatory provision in the Income Tax Act to condone

SENGUNTHAR FOUNDATION,ERODE vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaysengunthar Foundation, Erode, C.I.T. (Exemption), No/ 6/3, Pari Street, Teachers Vs. Chennai. Colony, Erode-638011 (Tamil Nadu) Pan No. Abcts 9235 N Appellant/ Assessee Respondent/ Revenue

delay of 109 days. Hence, application seeking approval u/s 80G cannot be considered for approval as per the provisions of section 80G(5)(iii) of the Income Tax Act. 4.4 It is pertinent to mention that there is no mandatory provision in the Income Tax Act to condone

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

delay of 112 days. Hence, application seeking approval u/s 80G cannot be considered for approval as per the provisions of section 80G(5)(iii) of the Income Tax Act. 4.4 It is pertinent to mention that there is no mandatory provision in the Income Tax Act to condone

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].

section 80G(5) of the Act without condoning the delay in filing Form 10AB. 4. We note that the assessee

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

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:931/Chny/2025 Jodhpur Charitable Trust, Cit (Exemptions), No.12/2, Valliyammal Street, Vs. Chennai. Vepery, Chennai – 600 007. [Pan:Aaetj-0517-F] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. K. L. Jain, C.A. प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T. सुनवाई की तारीख/Date Of Hearing : 17.06.2025 घोषणा की तारीख/Date Of Pronouncement 12.09.2025 : आदेश /O R D E R

condoning the delay when it comes to section 12AB, the action of the ld.CIT(E) is perfectly in order. The Ld.DR thus prayed that the appeal of the assessee may be dismissed. 7. We have heard the rival submissions and perused the materials on record and gone through the order of the ld.CIT(E). We find that the sole issue

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

section 80G(5)(iii) of the Act, the CIT(Exemption) noted that the time limit prescribed therein is mandatory and the CIT(Exemption) has no power to condone the delay

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

section 80G(5)(iii) of the Act, the CIT(Exemption) noted that the time limit prescribed therein is mandatory and the CIT(Exemption) has no power to condone the delay

SRI CITY FOUNDATION,CHENNAI 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 Shuklaअपील सं./Ita No.1242/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Sri City Foundation The Cit (Exemption), No.85, Kutchery Road Mylapore Chennai. Chennai 600004, Tamil Nadu [Pan: Aaits4846G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 80G of the Income Tax Act, 1961 (‘Act’ in short). The CIT (Exemptions) has passed his order in Form 10AB rejecting the application u/s.80G, stating that there is no mandatory provision in the Act to condone the delay

CARE AND SHARE CHARITABLE TRUST,TRICHY vs. CIT, EXEMPTIONS,, CHENNAI

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

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

section 80G of the Act ought to have been filed on or before 30.09.2024, which is 6 months prior to 31.03.2025 pertaining to Previous Year 2024-25 and Assessment Year 2025-26. But the assessee had filed the application for approval u/s.80G only on 02.10.2024, with a delay of 2 days. There is no provision in the Act to condone

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

section 80G(5)(iii) of the Act, it is evident that the time limits prescribed therein is mandatory and the CIT has no power to condone the delay

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

section 80G(5)(iii) of the Act, it is evident that the time limits prescribed therein is mandatory and the CIT has no power to condone the delay