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].

iii) of first proviso to section 80G(5) of the Income Tax Act, 1961 [“Act” in short]. 2. We find that this appeal is filed with a delay of 294 days. The assessee filed an affidavit for condonation

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

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

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 are closely inter-linked and or rather supplementing their independent objectives. The present

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

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].

iii) of first proviso to section 80G(5) of the Act without condoning the delay in filing Form 10AB. 4. We note

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

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

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

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

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

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

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

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

condoning the delay in matters\nconcerning 12A registrations. We have noted that while doing so, CBDT had\nprimarily examined the issue of “continuing hardship” to the taxpayers in filing timely\napplications and thus being deprived of registration on such technical deficiencies. Registrations under section 12A and 80G are closely inter-linked and or rather\nsupplementing their independent objectives. The present

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 :

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 are closely inter-linked and or rather supplementing their independent objectives. The present

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 :

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 are closely inter-linked and or rather supplementing their independent objectives. The present

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 :

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 are closely inter-linked and or rather supplementing their independent objectives. The present

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)

condone the delay, and proceed to deal with the appeal of the assessee. The brief facts of the case are that the assessee Trust filed an application in Form No.10AB on 06.03.2023 seeking approval under clause (iii) of first proviso to sub- section (5) of Sec.80G of the Act. The Ld.CIT(E) while processing the application noticed that the date

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)

section (5) of Sec.80G of the Act, and more particularly, sub-clause (iii) [reproduced as under]:- "Provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for grant of approval - (i) ….. (ii) ….. (iii) where the institution or fund has been provisionally approved