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

section 80G(5)(iii) is not justified and liable to be quashed. 6. The appellant craves leave to add, amend or alter any of the grounds of appeal.” 3. Brief facts of the case are that the assessee is a public charitable trust

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

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

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

Trust and engaged in various charitable activities, like relief of the Poor Education, Medical Relief, Preservation of Environment (including watersheds, forests and wildlife). Notices were issued in respect of proceedings under section 80G(5)(iii

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

Trust and engaged in various charitable activities, like relief of the Poor Education, Medical Relief, Preservation of Environment (including watersheds, forests and wildlife). Notices were issued in respect of proceedings under section 80G(5)(iii

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)(iii) of the Income Tax Act, 1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax (Exemptions), Hyderabad [hereafter “the Ld. CIT(E)”] vide order dated 12.12.2024 for AY 2025-26. 1.1 In this case, the Ld. CIT(E) had issued three notices fixing the dates for hearing on 08.07.2024, 28.08.2024 and 26.11.2024. Through these notices, several

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

trust are genuine and being carried out in accordance with the objectives stated in its bye-laws. 3. That the Id. Commissioner (Exemption) has granted 12AB registration on 9th December 2024 but failed to appreciate the genuineness of the activities on 11th December 2024 and denied the 80G registration. 4. That the Learned Commissioner of Income Tax (Exemptions) incorrectly held

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

80G(5)(iii) to the assessee to produce P a g e 1 | 3 Assessment Year : 2025-26 memorandum of Association/Trust deed for verification and to furnish a detailed reply on the specific information. Considering the submission of the assessee trust, the ld CIT(E) observed that no substantial activities which are charitable in nature are being carried

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

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