SAT SHREE LALJI MISSIONJ CHARITABLE TRUST,FARIDABAD vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

section 12A(1)(ac) of the Act w.e.f. 01.10.2024 which reads as under: “[Provided that where the application is filed beyond the time allowed in sub-clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone

SHRI BANKE BIHARI GAUSHALA SOCIETY,BALLABGARH vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

section 12A(1)(ac) of the Act w.e.f. 01.10.2024 which reads as under: “[Provided that where the application is filed beyond the time allowed in sub-clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone

ACIT, CIRCLE- 32(1), NEW DELHI vs. WINDLASS STEEL CRAFTS LLP, NEW DELHI

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

section 12A(1)(ac) of the Act w.e.f. 01.10.2024 which reads as under: “[Provided that where the application is filed beyond the time allowed in sub-clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

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

Bench: Shri C.N. Prasad & Shri Naveen Chandra

delay of 11 days in filing these appeals is condoned and the appeals are admitted for hearing on merits. 3. The Ld. Counsel for the assessee referring to the order of rejection dated 10.03.2025 of the Ld. CIT(E), stated that registration was denied to the assessee u/s.12A on the ground that certain details were not furnished by the assessee

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION ,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION ), NEW DELHI

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

Bench: Shri C.N. Prasad & Shri Naveen Chandra

delay of 11 days in filing these appeals is condoned and the appeals are admitted for hearing on merits. 3. The Ld. Counsel for the assessee referring to the order of rejection dated 10.03.2025 of the Ld. CIT(E), stated that registration was denied to the assessee u/s.12A on the ground that certain details were not furnished by 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

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e. 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

ARYA SAMAJ SAFDARJUNG ENCLAVE,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

In the result, the Appeal of the assessee is partly allowed for

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

Section 12A(1)(ac) of the Act. Thus, Ld. Assessee's Representative submitted that the 4 Arya Samaj Safdarjung Enclave Vs. CIT(E) matter may be remanded to the file of CIT(E) Delhi to consider the case of the assessee de-novo. 5. The Ld. Departmental Representative submitted that though the uploading of Form 10AB instead

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

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e. 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

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

12A of the Act from the assessment year 2017-18. The appellant/assessee applied for the provisional registration under section 80G(5)(iv)(A) of the Act which was granted on 19.01.2023. Thereafter, it applied for regular approval under 1 section 80G(5)(iii) of the Act in the prescribed Form No. 10AB of the Income Tax Rules

SHAKUNTLAM BAL VIKAS SOCIETY,DELHI vs. ITO WARD EXEMP 2(1), NEW DELHI

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2022-23

ac) of sub clause(1) which was granted for the period A.Y. 2022-2023 to A.Y. 2026-27 and an approval under section 80G sub section (5) clause(i) was also granted. 2.1 The return of the assessee for A.Y. 2022-2023 was filed on 07/11/2022 and the assessee had claimed exemption under section 11 for Rs.15

SAMVEDNA CHARITABLE FOUNDATION,NARNAUL vs. CIT EXEMPTIONS, CHANDIGARH

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

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: - Samvedna Charitable Foundation Vs. Cit Exemptions Samvedna Hospital Behind D.C. Chandigarh. Residence, Mahendergarh Road, Huda Sector-1, Narnaul, Haryana 123001. Pan Aaits3399A (Appellant) (Respondent)

section 12A(1)(ac)(iii) of the Act. without providing the assessee an opportunity of being heard in violation of principle of natural justice. 4. On the facts and circumstances of the case, the order passed by Id. CIT(E) are in violation of the statutory conditions of the Act and the procedure prescribed under the law and as such

CHANDER BHAN MEMORIAL CHARITABLE TRUST,JHAJJAR vs. CIT EXEMPTION, CHANDIGARH

In the result, both the appeals filed by the assessee stand allowed for\nstatistical purposes in the aforesaid manner

delay was condoned after hearing both sides, as reasonable cause was attributed to the assessee.", "held": "The Tribunal found merit in the assessee's contention that the Ld. CIT(E) erred in rejecting the application for registration under section 12A(1)(ac

THE KISAN TRUST,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

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

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareekthe Kisan Trust Vs. Commissioner Of Income Tax 406, Vithal Bhai Patel House (Exemption) Rafi Marg New Delhi New Delhi Tan/Pan: Aaatt0351K (Appellant) (Respondent)

Section 12A(1)(ac)(iii) of the Act. 3. When the matter was called for hearing, the ld. counsel at the outset submitted that there is a delay of 100 days in filing the present appeal before the Tribunal and sought condonation

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval