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(5

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

5. That the rejection of the appellant’s application under Section 80G is arbitrary and unjustified as the trust/institution has been duly complying with all legal requirements and has not violated any conditions necessary for obtaining registration under Section 80G. 6. That the Learned Commissioner of Income Tax (Exemptions) has overlooked the documents submitted by the Appellant Viz. Cash book

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.

5. That the rejection of the appellant's application under Section 80G is arbitrary and unjustified as the trust/institution has been duly complying with all legal requirements and has not violated any conditions necessary for obtaining registration under Section 80G. 6. That the Learned Commissioner of Income Tax (Exemptions) has overlooked the documents submitted by the Appellant Viz. Cash book

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

5) of section 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

5) of section 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

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

BHOOMISHRI PUBLIC CHARITABLE TRUST,CUTTACK vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD

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

80G(5). 5) That, on the facts and circumstances of the case the Learned Commissioner of Income Tax (Exemption) erred in Law as well as in fact in not appreciating the fact that provisional Approval granted upto Asst. Year 2025-26 can be cancelled by the Learned CIT(Exemption) only on the specific violations of the Assessee and the Learned

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

section 12A and 80G of the Act. It was prayed that all the necessary documents in support of registration u/s.12A and 80G are available with the assessee and if the matter is restored, the assessee will produce the same for grant of registration u/s.12AB and 80G of the Act. 5. On the other hand, ld CIT DR supported the order

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

section 12A and 80G of the Act. It was prayed that all the necessary documents in support of registration u/s.12A and 80G are available with the assessee and if the matter is restored, the assessee will produce the same for grant of registration u/s.12AB and 80G of the Act. 5. On the other hand, ld CIT DR supported the order

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)

charitable provisions should not be rejected when substantial compliance is demonstrated. 5. The appellant craves leave to add, alter, amend or withdraw any of the grounds of appeal before or during the hearing of the appeal. 2. Brief facts of the case are that the assesee has filed an application electronically in Form No.10AB seeking registration u/s.80G

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

section 80G of the Act. It was prayed that all the necessary documents in support of registration u/s 80G are available with the assessee and if the matter is restored, the assessee will produce the same for grant of registration u/s. 80G of the Act. 5. On the other hand, ld CIT DR supported the order

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

section 12AB and 80G of the Act. It was prayed that all the necessary documents in support of registration u/s.12AB and 80G are available with the assessee and if the matter is restored, the assessee will produce the same for grant of registration u/s.12AB and 80G of the Act. 5. On the other hand, ld CIT DR supported the order

DARUL ULOOM MUJAHID E MILLAT EDUCATIONAL AND WELFARE TRUST,BHADRAK vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2025-26 Darul Uloom Mujahid E Millat Vs. Cit (Exemption), Hyderabad Educational & Welfare Trust, At/Po/Ps- Dhamnagar, Dist: Bhadrak Pan/Gir No. Aadtd 1777 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra,, Ar Revenue By : Shri Ashim Kr Chakraborty, Cit. Dr Date Of Hearing : 02/07/2025 Date Of Pronouncement : 02/07/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Exemptions), Hyderabad Dated 16.12.2024 Rejecting The Application In Form No.10Ab For Grant Of Registration U/S.80G Of The Act For The Assessment Year 2025-16. 2. Facts In Brief Of The Case Are That The Assessee Has Filed An E- Application In Form No.10Ab Seeking Registration U/S.80G Of The Act. The Ld Cit(E) Issued Notice U/S. 80G(5)(Iii) To The Assessee To Produce

charitable in nature are being carried out by the assessee trust, which is in violation of the provisions of section 80G of the Act. Accordingly, he rejected the application for grant of registration u/s 80G of the Act. 3. At the time of hearing, ld AR of the assessee submitted that before the ld CIT(E), the assessee had furnished

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

5 | 19 S.P. No.12/CTK/2023 (iii)Thus, it shows that the Society in your case is not running as a charitable Society but as a Commercial entity and hence, not falling under the provisions of section 2(15) of the I T . Act, 1961. 4. Under the above circumstances, ie., when the Society in your case running

SUSI CHARITABLE TRUST,KHURDA vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

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

Bench: SHRI GEORGE MATHAN (Judicial Member)

Charitable Trust, Vs The CIT(Exemption), Hyderabad Cherith Villa, N-5/460, IRC Village, Bhubaneswar PAN No. : AAFTS 7365 F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri P.K.Mishra, AR राज"व क" ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 04/12/2025 घोषणा क" तार"ख/Date

SARASWATI SHISHU MANDIR MANAGING COMMITTEE,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

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

Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rakesh Mishra (Accountant Member)

charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address of the assessee mentioned in the Form No. 10AB to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notices. In response

SARASWATI SHISHU MANDIR MANAGING COMMITTEE,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

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

Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rakesh Mishra (Accountant Member)

charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address of the assessee mentioned in the Form No. 10AB to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notices. In response

PRAJNA FOUNDATION,KOLATHIA vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

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. No. 123/Ctk/2025 Assessment Year: 2023-2024 & I.T.A. No. 124/Ctk/2025 Assessment Year: 2023-2024 Prajna Foundation,……………………………….Appellant Plot No. 200, Kolathia, Patrapada B.O., Damodarpur, Khordha-751019, Odisha [Pan:Aactp2088H] -Vs.- Commissioner Of Income Tax (Exemption)..Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behuru & Ananta Narayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address of the assessee mentioned in the Form No. 10AB to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notices. In response