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

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(5)(ii

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

In the result, appeal of the assessee in ITA No

Bench: The Commissioner Of Income Tax (Exemption), Hyderabad Vide Form 10Ab Vide Acknowledgement Number 419790920110624 Dated 11.06.2024 Submitting Other Documents Such As (1) Darpan Details (Ii) 80G Provisional Registration Certificate (Iii) Trust Deed (Iv) 12A Certificate (V) Financial Statements For Fy 19-20, 20- 21 & 21-22 & Activity Report. The Ld. Cit(E) Rejected The 80G Application Made By The Assessee Providing A Bald Statement Bereft Of Any Specific Findings That 'No Substantial Activities Which Are 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'. It Was Submitted By The Id. Counsel For The Assessee That Once The Assessee Is Registered Under Section 12A Of The Act, The Application Filed By The Assessee Vide Form 10Ab For Approval U/S.80G Of The Act Deserves To Be Allowed. 5. On The Other Hand, Id. Cit-Dr Supported The Order Of The Id.Cit(E) & Submitted That The Assessee Trust Was Unable To Substantiate Before The Id. Cit(E) That Its Activities Are Charitable In Nature. Thus, The Id.Cit- Dr Prayed That The Order Passed By The Id. Cit(E) Should Be Upheld. 3

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)(iii) before the Commissioner of Income Tax (Exemption

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)(iii) before the Commissioner of Income Tax (Exemption

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 Trust vs. CIT", 246 ITR 452 (Guj), held, inter alia, that while P a g e 4 | 6 Assessment Year : 2019-2020 considering the certification of the Institution for the purpose of Section 80G, inquiry should be confined to finding out if the Institution satisfies the prescribed conditions as mentioned in Section 80G; that it is well settled that

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

ii) of the Act and grant of registration u/s. 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

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

ii) of the Act and grant of registration u/s. 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

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

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

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

PRAJNA FOUNDATION,KOLATHIA, PATRAPADA 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

DCIT, BHUBANESWAR vs. M/S. DISCOVERTURE SOLUTIONS (INDIA) PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue is allowed

Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2011-12

Charitable & Chaleshwar Temple Trust (supra) are of no relevance because these judgements are of two different High Courts but this aspect of the matter is covered against the assessee by the judgement of Hon’ble Apex Court cited by the Ld. D.R. 14. The 2nd submission of the Ld. A.R. in the written submission is this that requirement of filing