DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

sections 12A and 80G; however, it was held that the authorities would be free to examine the application of funds in conformity with the objects of the trust in the assessment to be made under the Act. Since there were sufficient reasons for the delay in filing the applications for registration, it was held that the delay was condoned

CHURCH'S AUXILIARY FOR SOCIAL ACTION,NEW DELHI vs. ITO, NEW DELHI

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

Condonation of delay as per section 80G(5C)(v) of the IT Act. Consequently, the amount claimed as per Form

DELHI AGROHA VIKAS TRUST,DELHI vs. CIT(E) DELHI, DELHI

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

Bench: Shri H. S. Sidhu & Shri O. P. Kant

condoned the delay in filing these appeals and the parties were asked to argue on the merit of the appeals. 6. We have heard argument of the parties on the merit of the issues in the appeals. We find that in the impugned orders, the Ld. CIT(E) has rejected registration under section 12AA and exemption under section 80G

DELHI AGROHA VIKAS TRUST,DELHI vs. CIT(E) DELHI, DELHI

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

Bench: Shri H. S. Sidhu & Shri O. P. Kant

condoned the delay in filing these appeals and the parties were asked to argue on the merit of the appeals. 6. We have heard argument of the parties on the merit of the issues in the appeals. We find that in the impugned orders, the Ld. CIT(E) has rejected registration under section 12AA and exemption under section 80G

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

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that Id. CIT (Exemption) has rightly rejected the application of the assessee for grant of approval under section 10(23C)(vi) of the Income-tax Act. All these three appeals are rejected

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

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

TEN SMILES FOUNDATION,FARIDABAD vs. CIT EXEMPTIONS, CHANDIGARH

In the result, this appeal is allowed for statistical purposes

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

section 80G(5)(iii) of the Act vide impugned order, prima-facie, is solely due to non-compliance of notices issued by the Ld. CIT(E). Aggrieved, the assessee filed this appeal. 3. At the outset, the Ld. AR prayed for condonation of the delay

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

section 80G of the Act was sought by assessee, filed belatedly or not..? 3. Heard rival submissions and carefully scanned the material available on record before us. 4. From the perusal of record its reveals that present appeal is filed belated for which application filed for condonation of delay

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

SAT SHREE LALJI MISSION 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

80G of the Act (including the above-mentioned amendment and Circular No.7/2024) and facts in entirety, we are directing the Ld. CIT(E) to consider either the above-mentioned application filed on 12.06.2024 for registration under section 12A(1)(ac)(iii) of the Act as valid application or to call another application afresh and to consider condoning delay

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

80G of the Act (including the above-mentioned amendment and Circular No.7/2024) and facts in entirety, we are directing the Ld. CIT(E) to consider either the above-mentioned application filed on 31.07.2024 for registration under section 12A(1)(ac)(iii) of the Act as valid application or to call another application afresh and to consider condoning delay

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

80G of the Act (including the above-mentioned amendment and Circular No.7/2024) and facts in entirety, we are directing the Ld. CIT(E) to consider either the above-mentioned application filed on 31.07.2024 for registration under section 12A(1)(ac)(iii) of the Act as valid application or to call another application afresh and to consider condoning delay

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

80G of the Act (including the above-mentioned amendment and Circular No.7/2024) and facts in entirety, we are directing the Ld. CIT(E) to consider either the above-mentioned application filed on 12.06.2024 for registration under section 12A(1)(ac)(iii) of the Act as valid application or to call another application afresh and to consider condoning delay

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

80G of the Act (including the above-mentioned amendment and Circular No.7/2024) and facts in entirety, we are directing the Ld. CIT(E) to consider either the above-mentioned application filed on 12.06.2024 for registration under section 12A(1)(ac)(iii) of the Act as valid application or to call another application afresh and to consider condoning delay

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

section BOG(5)(vr) of tl're Act ott tlte satne ilay ie. 19 122005 in Form No 10G under Rule llAA otthe lnoonte'fax l{Lrles, 1962 An application for condonation of delay in seeking approval under sectiotts l24 arril 80G

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

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

section BOG(5)(vr) of tl're Act ott tlte satne ilay ie. 19 122005 in Form No 10G under Rule llAA otthe lnoonte'fax l{Lrles, 1962 An application for condonation of delay in seeking approval under sectiotts l24 arril 80G

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

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

section BOG(5)(vr) of tl're Act ott tlte satne ilay ie. 19 122005 in Form No 10G under Rule llAA otthe lnoonte'fax l{Lrles, 1962 An application for condonation of delay in seeking approval under sectiotts l24 arril 80G

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

section BOG(5)(vr) of tl're Act ott tlte satne ilay ie. 19 122005 in Form No 10G under Rule llAA otthe lnoonte'fax l{Lrles, 1962 An application for condonation of delay in seeking approval under sectiotts l24 arril 80G