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

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)

80G(5) and attempted to substitute the regular assessment proceeding for the concerned assessment years for which returns are pending before the assessing officer. The order is therefore unsustainable. P a g e 1 | 5 4. That the rejection of the application by the Ld. CIT(E) on the ground that genuineness of the activities could not be verified

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

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

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

In the result, appeal of the assessee in ITA No

trust registered u/s.12A of the Act since 22.06.2022 and is\nengaged in providing educational services u/s.2(15) of the Act. The said\nregistration was further renewed for five years under section 12(ac)(i) of\nthe Act on 21.06.2023. Further, the assessee on 11.06.2024 applied for\nregistration under section 80G(5)(iii) before the Commissioner of Income\nTax (Exemption), Hyderabad

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(5

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

KALINGA INTERNATIONAL FOUNDATION TRUST,BHUBANESWAR vs. CIT(EXEMPTION), BHUBANESWAR

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

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

80G(5)(vi) of the Act on various frivolous and baseless grounds including a ground that the assessee is not a public trust but a private trust relying on clause 4 of the Trust deed as observed in para 4.6 of the impugned order of the ld CIT (E) dated 30.4.2019. Drawing our attention to pages

KALINGA INTERNATIONAL FOUNDATION TRUST,BHUBANESWAR vs. CIT(EXEMPTION), BHUBANESWAR

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

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

80G(5)(vi) of the Act on various frivolous and baseless grounds including a ground that the assessee is not a public trust but a private trust relying on clause 4 of the Trust deed as observed in para 4.6 of the impugned order of the ld CIT (E) dated 30.4.2019. Drawing our attention to pages

XAVIER UNIVERSITY,PIPILI vs. ITO(EEXEMPTIONS), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2019-2020 2020 Xavier University, Plot No.12(A0, Xavier University, Plot No.12(A0, Vs. Cit (Exemptions), Cit (Exemptions), Nijigarh, Kurki, Harirajpur, Pipili, Nijigarh, Kurki, Harirajpur, Pipili, Hyderabad Puri Pan/Gir No. No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 01 /6/ 20 / 2022 Date Of Pronouncement : 01 / /6/2022 O R D E R

80G(5)(vi) of the Act for the assessment year 2019-2020 2020. 2. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri Shri P.R.Mohanty, ld AR appeared for the assessee and Shri Shri P.R.Mohanty, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue M.K.Gautam, ld CIT DR appeared for the revenue

GRAMYA VIKAS SANGATHAN,NABARANGPUR vs. CIT (EXEMPTIONS), HYDERABAD

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.38/Ctk/2019 (नििाारण वषा / Assessment Year :Na) Gramya Vikas Sangathan, Vs. Cit(Exemptions), At-Tota Sahi, Hyderabad-500004 Po/Dist-Nabarangapur, Odisha-764059 स्थायी लेखा सं./Panno. : Aaatg 7179 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri G.Naik/Rajat Kar,Advocates िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr

Section 80G of the Act, the CIT(E) has erred in observing that the assessee has not carried out any charitable activities. To substantiate the activities, the assessee has filed the paper book containing pages 1 to 235 and prayed for grant of approval u/s.80G(5)(vi) of the Act for exemption. 5. Contra, ld. DR submitted the order

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