M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, both appeals of the assessee are dismissed

80G of the Income Tax Act, 1961( in short ‘the Act’). The return of income of the trust for the impugned assessment year was selected for scrutiny u/s.143(2) of the Act and the assessment order u/s.143(3) of the Act was passed on 30.12.2011. in this case the assessee has claimed exemption u/s.11

SRI GURU TRUST,CUTTACK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

In the result, appeal of the assessee in ITA No

trust was not carrying out substantial charitable activities. The assessee had already obtained registration under Section 12A of the Act.", "held": "The Tribunal noted that the assessee already possessed 12A registration, which indicated satisfaction with its charitable activities. Therefore, refusing 80G

M/S. REGIONAL CENTRE FOR DEVELOPMENT COOPERATION (RCDC),BHUBANESWAR vs. CIT (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Before S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year: 2019-2020 2020 M/S. M/S. Regional Regional Centre Centre For For Vs. Cit (Exemptions), Cit (Exemptions), Development Cooperation, Hig Development Cooperation, Hig- Hyderabad 26, K-6, 6, Housing Housing Scheme, Scheme, Phase-Ii, Ii, Kalinga Kalinga Vihar, Vihar, Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aaatr 2167 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Goutam, Cit (Dr)

charitable and the expenditure is incurred for purchase of air tickets and also some payments have been given to the office bearers of the trust. Therefore, there is no reason to interfere with the order of the ld CIT(E). 7. After considering the rival submissions, we are of the view that Order under section 80G

MANAV ADHIKARI SEVA SAMITI,SAMBALPUR vs. CIT(EXEMPTION), , HYDERABAD

In the result, Appeal of the assessee in ITANo

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.249/Ctk/2019 (नििाारण वषा / Assessment Year :2018-19) Manav Adhikari Seva Samiti Vs Cit, (Exemption ), Society Hyderabad Dhanupali, Sambalpur Odisha Pan No. : Aaaam2540E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.R. Mohanty, Ar िाजस्व की ओर से /Revenue By : Shri M.K. Gautham, Cit- Dr सुनवाई की तािीख / Date Of Hearing : 29/10/2021 घोषणा की तािीख/Date Of Pronouncement : 21/12/2021 आदेश / O R D E R Per Manish Borad, Am: The Captioned Appeal Filed At The Instance Of Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax(Exemption), Hyderabad (In Short ‘The Cit(A)’), Dated 29.05.2019 For The Assessment Year 2018-19.The Assessee Has Raised Following Grounds Of Appeal: 1. For That, The Order Of The Forum Below Is Arbitrary, Illegal, Unjustified & Erroneous & Has Been Passed On Improper Application Of Mind, Being Devoid Of Merit As Such Deserves To Be Quashed In Limine. 2. For That, The Denial Of Grant Of Approval U/S 80G On The Ground That, The Assessee Is Acting As A Contractor For Implementation Of The Work Entrusted By The Granting Agency Deserves To Be Allowed

80G(5) of the Act by holding that the activities of the trust are not genuine. 8. In “N.N. Desai Charitable Trust vs. CIT”, 246 ITR 452 (Guj), it was held, interalia, that while considering the certification of the Institution for the purpose of Section

PURI ROTARY CHARITABLE TRUST,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION),, HYDERABAD

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Charitable Trust. issued by the Ld. CIT (Exemption) for justifying the genuineness of the activities and claim of exemption. It was also submitted that while the assessee was granted approval under section 12 AB but the Ld. CIT(E) failed to appreciate the genuineness of the activities on 11/12/2024 and denied the registration under section 80G

SRI GURU TRUST,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, appeal of the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishra(Th.Rough Virtual Hearing At Kolkata ) आयकर अपील सं/Ita No.91 & 100/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Sri Guru Trust Vs Ito, Exemption, Cuttack Industrial Estate, Jagatpur Cuttack Pan No. :Aahts 8645 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Nanak Fogla, Ca राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/05/2025 घोषणा की तारीख/Date Of Pronouncement : 24/06/2025 आदेश / O R D E R Per Duvvuru Rl Reddy:

charitable trust registered u/s.12A of the Act since 22.06.2022 and is engaged in providing educational services u/s.2(15) of the Act. The said registration was further renewed for five years under section 12(ac)(i) of the Act on 21.06.2023. Further, the assessee on 11.06.2024 applied for registration under section 80G

TRIDENT ACADEMY OF CREATIVE TECHNOLOGY,BHUBANESWAR vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahutrident Academy Of Creative Vs. Cit (Exemptions) Hyderabad Technology, Plot No.F2/B1, Chandaka Industrial Estate, Chandrasekharpur, Bhubaneswar. Pan/Gir No.Aabtt 0273 H (Appellant) .. ( Respondent)

Charitable Trust v. CIT 246 ITR 452. 6. That the Ld. CIT(E) failed to appreciate the fact that Section 80G

SRI GURU NANAK DEV JI RELIGIOUS AND CHARITABLE TRUST,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

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

Bench: Him & Thereafter Passed An Adverse Order Rejecting The Application For Registration U/S 80G Of The Act.

trust had a strong case on merit for registration for the purposes of section 80G of the Act and due to some administrative difficulties complete set of documents could not be filed before the Ld. CIT(E). It is further argued that whatever documents have been filed were also sufficient to justify registration u/s 80G of the Act on merit

ODISHA RISING FOUNDATION TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

charitable trust which had obtained provisional approval under section 800G(5)(iv) vide Form No. 10AC vide URN: AAATO7401RF20213 dated 12/11/2021 valid till AY 2024-25. The trust filed Form-10AB U/s 80G

SAMPARK,SAILASREE VIHAR, BHUBANESWAR vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, appeals of the assessee stand allowed for statistical\npurposes

80G claim\n4. Furnish the documentary evidences with regard to expenditure\nincurred for the objectives as per trust deed/MΟΑ.\nIn response to notices, the assessee submitted information, from whic\nh, Id\nCIT (E) observed that no substantial charitable activities are being carried\nout by the assessee trust, which is in violation of provisions of section

BANDHU N G O,KEONJHAR vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

charitable in nature are being carried out by the assessee, which is in violation of the provisions of the section 80G of the IT Act, 1961. In view of the above, the present application in form 10AB for registration u/s 80G is herewith rejected.” 4. Aggrieved with the order of the Ld. CIT(E), the assessee has filed the appeal

SARASWATI SANGHA,BARPALI, BARGARH, ODISHA vs. INCOME TAX OFFICER,EXEMPTION WARD, CUTTACK

In the result, appeal of the assesee is allowed for statistical

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

section 80G, without specifying particular deficiencies or examining the extensive documentation already submitted, which amounts to violation of principles of natural justice. It was submitted by the ld. AR that the registration u/s.12A of the Act has already been granted in favour of the assesee vide order dated 02.08.2024 by the same 3 incumbent and the facts and circumstances

PALLISHREE,JAJPUR vs. ITO EXEMPTION, CUTTACK

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. Nos. 168 & 169/Ctk/2025 Assessment Year: 2025-2026 Pallishree,……………………….….………..………Appellant C/O. M/S. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 [Pan:Aaaap4204A] -Vs.- Income Tax Officer (Exemption),……….…...Respondent Hybderabad, Aayakar Bhawan, Opp. L.B. Stadium, Basher Bagh, Hyderabad-500004, Telengana Appearances By: Shri Sujay Sen, A.R., Appeared On Behalf Of The Assessee Shri Ashim Kumar Chakraborty, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May, 06, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

80G and 12AB of the Income Tax Act. In other words, the ld. CIT(Exemption) has rejected the applications of the assessee for grant of registration under section 12AB on account of non-prosecution of the applications. 2. Brief facts of the case are that the assessee is a Charitable Trust

PALLISHREE,JAJPUR vs. ITO EXEMPTION, CUTTACK

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. Nos. 168 & 169/Ctk/2025 Assessment Year: 2025-2026 Pallishree,……………………….….………..………Appellant C/O. M/S. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 [Pan:Aaaap4204A] -Vs.- Income Tax Officer (Exemption),……….…...Respondent Hybderabad, Aayakar Bhawan, Opp. L.B. Stadium, Basher Bagh, Hyderabad-500004, Telengana Appearances By: Shri Sujay Sen, A.R., Appeared On Behalf Of The Assessee Shri Ashim Kumar Chakraborty, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May, 06, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

80G and 12AB of the Income Tax Act. In other words, the ld. CIT(Exemption) has rejected the applications of the assessee for grant of registration under section 12AB on account of non-prosecution of the applications. 2. Brief facts of the case are that the assessee is a Charitable Trust

KALINGA DESIAGRO FOUNDATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

80G claim 4. Furnish the documentary evidences with regard to expenditure incurred for the objectives as per trust deed/MOA. In response to notices, the assessee submitted information, from which, ld CIT (E) observed that no substantial charitable activities are being carried out by the assessee trust, which is in violation of provisions of section

KALONGO DESIAGRO FOUNDATION,CUTTACK vs. INCOME TAX OFFICER,EXEMPTION, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

80G claim 4. Furnish the documentary evidences with regard to expenditure incurred for the objectives as per trust deed/MOA. In response to notices, the assessee submitted information, from which, ld CIT (E) observed that no substantial charitable activities are being carried out by the assessee trust, which is in violation of provisions of section

ACADEMY OF DEVELOPMENT & APPLIED RESEARCH FOUNDATION TRUST (ADARF),BHUBANESWAR vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/ S/Shri Duvvuru Rl Reddy(Kz) Rl Reddy(Kz) & Rajesh Kumar & Assessment Year :2024-25

80G claim 4. Furnish the documentary evidences with regard to expenditure incurred for the objectives as per trust deed/MOA. In response to notices, the assessee submitted information, from which, ld CIT (E) observed that no substantial charitable activities are being carried out by the assessee trust, which is in violation of provisions of section

SAMPARK,SAILASREE VIHAR, BHUBANESWAR vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), , HYDERABAD

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/ S/Shri Duvvuru Rl Reddy(Kz) Rl Reddy(Kz) & And Rajesh Kumarita No.133/Ctk/2025 Assessment Year :2023-24 Samprak Vs. Cit(Exemption), Hyderabad Cit(Exemption), Hyderabad At: At: 311/4370, 311/4370, Niladri Niladri Vihar, Vihar, Sailashree Vihar, Vihar, Bhubaneswar 751021 Pan/Gir No. Aaajs 3164 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri : Shri Sanjay Behura & Ananta Narayan Singhbabu Narayan Singhbabu, Ars Re Revenue By : Shri Ashim Kr Chakraborthy, Ashim Kr Chakraborthy, Cit Dr Date Of Hearing : 01/07/202 /2025 Date Of Pronouncement : 01/07/202 /2025 O R D E R Per Bench The Present Appeal The Present Appeals Are Directed At The Instance Of Assessee Directed At The Instance Of Assessee Against The Order Of Ld. Com The Order Of Ld. Commissioner Of Income Tax (E)), Hyderabad Dated 09/12/2024 In Appeal No.Cit(Exemption),Hyd/2024 Cit(Exemption),Hyd/2024-25/12Aa/11704, Rejecting The Application For Grant Of Registration U/S. Rejecting The Application For Grant Of Registration U/S.12Ab 12Ab & Dated 11/12/2024 11/12/2024 In In Appeal Appeal No. No.Cit(Exemption),Hyd/2024 Exemption),Hyd/2024-25/12Aa/11703 Rejecting The Application For Grant Of Registration U/S. 80G Of The Act, Passed Rejecting The Application For Grant Of Registration U/S. 80G Of The Act, Rejecting The Application For Grant Of Registration U/S. 80G Of The Act, For Assessment Year For Assessment Year 2023-24. P A G E 1 | 4 Ita No.133/Ctk/2025 Assessment Year :2023-24

80G claim 4. Furnish the documentary evidences with regard to expenditure incurred for the objectives as per trust deed/MOA. In response to notices, the assessee submitted information, from which, ld CIT (E) observed that no substantial charitable activities are being carried out by the assessee trust, which is in violation of provisions of section

PEOPLES FORUM,BHUBANESWAR,ODISHA vs. COMMISSIONER OF INCOME TAX(EXEMPTION), CIT(EXEMPTION)HYDERABAD

In the result, appeal filed by the assessee stands allowed and the stay petition stands dismissed as withdrawn

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwals.P. No.12/Ctk/2023 People People Forums Forums, Hig-97, Vs. Cit (Exemptions), Cit (Exemptions), Dharma Vihar, Khandagiri, Dharma Vihar, Khandagiri, Hyderabad Hyderabad Bhubaneswar Bhubaneswar Pan/Gir No Pan/Gir No.Aaatpo 2214 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawala, Ca/S.K.Hota, Adv /S.K.Hota, Adv Revenue By : Shri Sanjay Kumar, Ld : Shri Sanjay Kumar, Ld Cit Dr

charitable within the meaning of section 2(15) of the Act. In the circumstances, I do not find any good reason to interfere with the conclusion' of the Id CIT(A). Hence, this ground of the revenue is dismissed." 13. It was the submission that no further appeal has been filed by the Revenue against the orders of the Tribunal