AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

Section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust registered u/s 80G(5

JAIN MAHASABHA DELHI,DELHI vs. CIT(EXEMPTION) DELHI, DELHI

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

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek

trust or institution has been provisionally registered under section 12AB[or provisionally approved registered under section 12AB[or provisionally approved registered under section 12AB[or provisionally approved under sub under sub-clause (iv) or sub-clause (v) or sub clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10), at least six clause

JAIN MAHASABHA DELHI,DELHI vs. CIT(EXEMPTION) DELHI, DELHI

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

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek

trust or institution has been provisionally registered under section 12AB[or provisionally approved registered under section 12AB[or provisionally approved registered under section 12AB[or provisionally approved under sub under sub-clause (iv) or sub-clause (v) or sub clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10), at least six clause

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

charitable trust duly registered under section 12A vide order dated 14.03.2005 and is also duly approved under section 80G(5

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

charitable trusts, the surplus accumulated under section 11(2) of the Act as discussed above got utilized to the extent of Rs. 20 Crores. Thus, the provisions of Section 11(3)(c)/11 (3)(d) of the Act got attracted. 4. In view of the above, our client has complied a Revised Return of Income and a Revised Statement

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

charitable trusts, the surplus accumulated under section 11(2) of the Act as discussed above got utilized to the extent of Rs. 20 Crores. Thus, the provisions of Section 11(3)(c)/11 (3)(d) of the Act got attracted. 4. In view of the above, our client has complied a Revised Return of Income and a Revised Statement

ADARSH PARAMEDICAL WELFARE ASSOCIATION,BHIWANI vs. CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

In the result the appeal is allowed for statistical purposes

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

section 80G(5)(iii) of the Act are prejudice to the trusts and societies engaged in charitable activities since long

JUST BE FOUNDATION TRUST ,NEW DELHI vs. CIT(E) , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshram/S Just Be Foundation Commissioner Of Income Trust Flat No. 01, Yamuna Vs Tax (Exemptions), E-2, Apartments, Alaknanda, Civic Centre, New Delhi New Delhi-110019

section 80G(5) of the I.T. Act are not fulfilled. It is also nowhere the case of the ld. CIT(E) that objects of the applicant trust are not charitable

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,CHANDIGARH vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(E-Court Module) Ita No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner Of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5Th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatg5827B Assessee By : Sh. Amol Sinha, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 28.08.2020 Date Of Pronouncement: 03.09.2020

80G of the Act vide F. NO. CIT- II/CHD/80G/Tech/l87-471 on 07.05.2007 by the Commissioner of Income Tax, Chandigarh. Since inception, the assessee trust was carrying out its charitable activities in accordance with the objects as provided in the trust deed and the receipts of the assessee trust has been applied towards its charitable objects. After the establishment of the assessee

ROOP V K JAIN FOUNDATION,MEWAT vs. CIT (EXEMPTIONS), CHANDIGARH

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

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

Charitable Trust, e-filed an application for registration u/s 80G(5) in Form 10A on 18.09.2022 for provisional registration and then the trust was granted the same in Form 10AC vide order dated 10.03.2022 from 10.03.2022 to A.Y. 2024- 2025. Thereafter Trust filed an application in Form 10AB on 30.03.2022. While filing the same online, the section

PRABHU SARAN GARG CHARITABLE TRUST,NEW DELHI vs. JCIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 3558/Del/2015 : Asstt. Year 2010-11 Prabhu Saran Garg Charitable Vs. Jcit, Trust, C/O M/S O.P. Sapra & Range-2, Associates, C-763, New Friends Ghaziabad Colony, New Delhi-110025 (Appellant) (Respondent) Pan No. Aaatp9634M Assessee By : Sh. Akhilesh Kumar, Adv. Revenue By : Sh. Girish Kumar Kohali, Sr. Dr Date Of Hearing: 26.07.2022 Date Of Pronouncement: 11.08.2022

5) maintained specifically for such corpus]. ………………….. [Explanation 3A.—For the purposes of this sub-section, where the property held under a trust or institution includes any temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section (2) of section 80G, any sum received by such trust or institution as voluntary contribution for the purpose of renovation

SOUTH ASIA FOUNDATION INDIA,NEW DELHI vs. CIT (EXEMPTION, NEW DELHI

In the result the appeal is allowed for statistical purposes

section 80G(5)(iii) of the Act were prejudice to the trusts and societies engaged in charitable activities since long

VAIDYA MANGAT RAI FOUNDATION,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

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

Bench: Shri G. S. Pannu & Shri Anubhav Sharmavaidya Mangat Rai The Commissioner Of Foundation Vs. Income Tax (Exemptions) Friends Colony Chandigarh Gali No.2, Hansi Road Bhiwani. Pan-Aadtv 6078Q (Appellant) (Respondent) Assessee By Shri Tej Mohan Singh, Adv. Department By Ms. Sapna Bhattia, Cit-Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 18/04/2024

Trust [A] charitable activity may apply first for the ‘Provisional Registration ‘under the Act. After getting the Provisional Registration the Trust/Institution have to apply for Regular registration. These kind of Trust/Institutes will fall under sub clause (iii) of the Proviso to Section 80G(5

PRACHEEN SHRI AGGARWAL DIGAMBER JAIN PANCHAYAT DELHI,DELHI vs. CIT (EXEMPTION), NEW DELHI

Appeal is allowed as indicated above for statistical purpose

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

5. Tirth Ram Shah 99,49,500 50% 49,74,750 Charitable Trust Total 1,61,58,810 95,76,405 3. The assessing officer and CIT(A) disallowed the deduction claimed by the appellant holding that donations forming part of CSR expenditure is not allowable as deduction under section 80G

ITO (E), DELHI vs. SUVASINI CHARITABLE TRUST,, DELHI

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

section 2(15) of the Act, i.e. advancement of any other object of general public utility shall not be a charitable if it involves 2 Suvasini Charitable Trust the carrying on of rendering any service in relation of any trade, commerce or business for a cess or fee or any other consideration irrespective of the nature of use or applicable

BHRAT CHAKRAVARTI CHARITABLE TRUST,DELHI vs. CIT (EXMP), DELHI

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

Bench: Shri Shamim Yahya & Shri Sudhir Pareekbharat Chakravarti Charitable Trust, Vs. Cit (Exemption), 44 – 45, Khasra No.32/17, Delhi. Uggar Sain Industrial Estate, Village Samepur, Delhi – 110 042. (Pan : Aeetb0851C) (Appellant) (Respondent) Assessee By : Shri Princy Kr. Singhal, Ca Revenue By : Ms. Nidhi Singh, Cit Dr Date Of Hearing : 25.06.2024 Date Of Order : 27.06.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Exemption), Delhi Dated 26.03.2024. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. On The Facts & Circumstances Of The Case, The Order Passed By Learned Commissioner Of Income Tax (Exemptions), Delhi Rejecting The Application Of The Assessee For Approval Under Section 80G(5) Of The Income Tax Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Ld. Cit(E) Has Erred Both On Facts & In Law In Passing The Order

Charitable Trust, vs. CIT (Exemption), 44 – 45, Khasra No.32/17, Delhi. Uggar Sain Industrial Estate, Village Samepur, Delhi – 110 042. (PAN : AEETB0851C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Princy Kr. Singhal, CA REVENUE BY : Ms. Nidhi Singh, CIT DR Date of Hearing : 25.06.2024 Date of Order : 27.06.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against

FOUNDATION FOR ADVANCEMENT OF MICRO ENTERPRISES,GURUGRAM vs. CIT (EXEMPTIONS), CHANDIGARH

In the result appeal filed by the assessee is allowed for statical purpose

Bench: Madhumita Roy & Shri Brajesh Kumar Singhvs. Cit(Exemptions), Foundation For Advancement Of Micro Chandigarh Enterprises, Unit No. 701 To 711, 7Th Floor, Unitech Commercial, Tower 2, Sector-45, Gurugram, Haryana- 122003 Pan :Aadcf6999F (Appellant) (Respondent) Assessee By Shri Suresh Wadhwa, Fca Department By Shri Surender Pal, Cit, Dr

Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read as under :— "Be that as it may, we are here concerned whether in the absence of any statutory provision to condone the delay in 4 presenting the application under section 10(23C)(vi), the Chief Commissioner of Income-tax can exercise