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 :

iv) of section 80G and that in consonance thereof the Ld.CIT(E ) may be directed to condone the delay and grant registration u/s 80G. In support of its contentions, the Ld.Counsel drew support from orders of this tribunal, directing Ld.CIT(E ) to condone the delay and consider grant of registration u/s 80G. 5.0 Per contra, the Ld.DR relied upon

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

condoning the delay in filing Form 10AB seeking registration u/s 12AB as per the Finance Act 2024 2024 considering all the above legal provision, I am constrained to reject the belated application filed in Form 10AB seeking approval u/s 80G. [12:30, 21/01/2026] RSR: 4.6. Therefore, the application dated 28.09.2024 filed in Form No. 10AB under clause (iii) of first

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

condoning the delay in filing Form 10AB seeking registration u/s 12AB as per the Finance Act 2024. Considering all the above legal provision, I am constrained to reject the belated application filed in Form 10AB seeking approval u/s 80G. 4.6. Therefore, the application dated 20.09.2024 filed in Form No. 10AB under clause (iii) of first proviso to section 80G(5

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

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

iv) of section 80G\nand that in consonance thereof the Ld.CIT(E ) may be directed to\ncondone the delay and grant registration u/s 80G. In support of its\ncontentions, the Ld.Counsel drew support from orders of this tribunal,\ndirecting Ld.CIT(E ) to condone the delay and consider grant of\nregistration u/s 80G.\n5.0\nPer contra, the Ld.DR relied upon

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 :

iv) of section 80G and that in consonance thereof the Ld.CIT(E ) may be directed to condone the delay and grant registration u/s 80G. In support of its contentions, the Ld.Counsel drew support from orders of this tribunal, directing Ld.CIT(E ) to condone the delay and consider grant of registration u/s 80G. 5.0 Per contra, the Ld.DR relied upon

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 :

iv) of section 80G and that in consonance thereof the Ld.CIT(E) may be directed to condone the delay and grant registration u/s 80G. In support of its contentions, the Ld.Counsel drew support from orders of this tribunal, directing Ld.CIT(E ) to condone the delay and consider grant of registration u/s 80G. 5.0 Per contra, the Ld.DR relied upon

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 :

iv) of section 80G and that in consonance thereof the Ld.CIT(E) may be directed to condone the delay and grant registration u/s 80G. In support of its contentions, the Ld.Counsel drew support from orders of this tribunal, directing Ld.CIT(E ) to condone the delay and consider grant of registration u/s 80G. 5.0 Per contra, the Ld.DR relied upon

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)

condone the delay in filing Form 10AB seeking approval u/s.80G as per the Finance Act, 2024. 3. The solitary issue 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. 4. The assessee applied on 27.12.2024 in Form No. 10AB, pursuant to clause

ROTARY CLUB OF MADRAS NORTHWEST EDUCATIONAL & CHARITABLE TRUST,TIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2065/Chny/2025 िनधा"रण वष" /Assessment Year: - V. The Commissioner Of Rotary Club Of Madras Northwest Educational & Charitable Trust, Income Tax (Exemptions), 139A, Third Cross Street, S&P Gardends, Chennai-600034, Vanagaram B.O. Vanagaram, Tiruvallur 600 095. [Pan: Aaaar 2609 D] (अपीलाथ"/Appellant) (""थ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri N. Arjun Raj, Advocate : ""थ" की ओर से /Respondent By Mr. Bipin C.N, Cit : सुनवाई की तारीख/Date Of Hearing 18.09.2025 : घोषणा की तारीख /Date Of Pronouncement 06.10.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: The Captioned Appeal Filed By The Assessee Is Directed Against Order Of The Ld. Commissioner Of Income Tax (Exemption), Chennai, [‘Cit(E)’ In Short] Dated 16.06.2025 Rejecting The Application Filed By The Assessee Dated 22.10.2024 In Form No.10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 ("The Act" In Short) Seeking Approval U/S.80G Of The Income Tax Act, 1961 (Hereinafter “The Act”).

condone the delay in filing Form 10AB seeking approval u/s.80G as per the Finance Act, 2024. The ld.CIT(E) while rejecting the application u/s.80G for the reasons stated in para 4.1 to 4.4 of its order. The Learned CIT(E) denied the application on the basis that the trust was obligated to submit the application by 30.06.2024, as per CBDT

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

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

condoned the delay and should have granted registration on merit. The ld. AR of the assessee also placed reliance on the decision of the Coordinate Bench of this Tribunal dated 25/07/2025 passed in ITA No. 1012/Chny/2025 in the case of Aalayam Vs CIT(E) wherein the Coordinate Bench of this Tribunal has held as under: “6. We have heard

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

condoned the delay and should have granted registration on merit. The ld. AR of the assessee also placed reliance on the decision of the Coordinate Bench of this Tribunal dated 25/07/2025 passed in ITA No. 1012/Chny/2025 in the case of Aalayam Vs CIT(E) wherein the Coordinate Bench of this Tribunal has held as under: “6. We have heard

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

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

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 six months prior to expiry of period of the provisional approval or within six months of commencement of its activities, whichever is earlier. From the provisions 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

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 six months prior to expiry of period of the provisional approval or within six months of commencement of its activities, whichever is earlier. From the provisions of section 80G(5