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

iii) of first proviso to Section 80G(5) of the Act should be treated as directory not mandatory Page 7 of 12 ITA No.- 1673-2024 Pracheen Shri Aggarwal Digamber Jain Panchayat especially considering the transitional nature of the amendment as brought out by the taxation of other laws (relaxation and amendment of certain provisions) Act, 2020 for bringing

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

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

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

iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed

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

iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed

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

iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed

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

iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed

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

iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed

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

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

5. Subsequently, the assesses filed the application u/s 119(2)(b) before the CBDT. The CBDT also rejected the application of the assessee vide order dated 13.02.2008 stating that Form 10AA cannot be termed as an application or claim for any exemption, deduction, refund or any other relief and that the case does not come under the purview of section

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

5. The following case laws are relied upon in this regard- (I). Ajmeer Sheriff and co. 375 ITR 15 (Madras High Court), wherein the Tribunal haddeclined to condone delay for reasons that i) allegation regarding ill-health of managing partner and multiple medical complications was bereft of details and every day's delay had not been explained, and ii) even

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

5. The following case laws are relied upon in this regard- (I). Ajmeer Sheriff and co. 375 ITR 15 (Madras High Court), wherein the Tribunal haddeclined to condone delay for reasons that i) allegation regarding ill-health of managing partner and multiple medical complications was bereft of details and every day's delay had not been explained, and ii) even

MATA PARMESHWARI CHARITABLE TRUST,BAGHPAT, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW, UTTAR PRADESH

The appeal is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2025-26 Mata Parmeshwari Charitable Vs. Cit (Exemption), Trust, Lucknow. Siddh Guru Sthan Neelkanth Ashram, Jewane Guliyan, Baghpat, Uttar Pradesh – 250345, Pan: Aabtm1609A (Appellant) (Respondent) Assessee By : Shri Baldev Raj & Shri Manish Upneja, Advocates Revenue By : Ms Pooja Swaroop, Cit-Dr Date Of Hearing : 11.11.2025 Date Of Pronouncement : 26.11.2025 Order Per Anubhav Sharma, Jm:

iii) of first proviso to sub-section (5) of section 80G.” 3.1 On 09.08.2024, this application was rejected through Form 10AD and when the assessee came to know of the inadvertent mistake, fresh application was filed on 29.08.2024 in Form 10AB which was rejected on 26.03.2025 by the impugned order holding that application is beyond the time line

ASHISH LEGAL FOUNDATION,FARIDABAD vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both the appeals of the assessee are allowed\nfor statistical purpose

Delay is condoned\nand appeal is admitted for adjudication.\n3. The assessee has raised the common grounds in both\nappeals:-\n1. The Learned CIT (Exemption) has grossly erred on facts and in\nthe circumstances of the case and in law cancelling the registration\nunder section 12AB without affording adequate opportunity to the\nappellant to present the case and without considering

ASHISH LEGAL FOUNDATION,FARIDABAD vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both the appeals of the assessee are allowed\nfor statistical purpose

Delay is condoned\nand appeal is admitted for adjudication.\n3. The assessee has raised the common grounds in both\nappeals:-\n1. The Learned CIT (Exemption) has grossly erred on facts and in\nthe circumstances of the case and in law cancelling the registration\nunder section 12AB without affording adequate opportunity to the\nappellant to present the case and without considering

ARTEMIS EDUCATION & RESEARCH FOUNDATION,GURGAON vs. CIT(E), CHANDIGARH

Bench: Shri R.K. Panda & Shri Kuldip Singh

80G of the Act respectively moved by the Appellant/Applicant being a Trust registered under Societies Registration Act has been rejected by ld. CIT(E) on the ground that the prime intent of the applicant is to pursue only medical research which is not covered under the term ‘education’. 4. Feeling aggrieved, the applicant has come up before the Tribunal

ARTEMIS EDUCATION & RESEARCH FOUNDATION ,GURGAON vs. CIT(E), CHANDIGARH

Bench: Shri R.K. Panda & Shri Kuldip Singh

80G of the Act respectively moved by the Appellant/Applicant being a Trust registered under Societies Registration Act has been rejected by ld. CIT(E) on the ground that the prime intent of the applicant is to pursue only medical research which is not covered under the term ‘education’. 4. Feeling aggrieved, the applicant has come up before the Tribunal

PADMAWATI SEWA SANSTHA,SNEHA APARTMENT vs. CIT(EXEMPTION), CIVIC CENTRE

In the result the appeal of the assessee is allowed for statical purpose

Bench: Sh. Pradip Kumar Kedia & Sh. Sudhir Kumarassessment Year: 2024-25 Padmawati Sewa Sanstha Vs. Commissioner Of Income H.No. 14 Johriour Jagamba Tax( Exemption ) Delhi Colony Delhi -110094 Pan No. Aabap2210R (Appellant) (Respondent)

delay is condoned. Appeal is admitted for hearing. 3.The assessee has raised the following grounds in appeal: 1. That on the facts and circumstances of the appellant's case, Hon'ble CIT (Exemption), Delhi erred in rejecting the application filed in Form10AB vide order passed under section 10AD on 23.07.2024 along with provisional registration granted under sub clause

BABA FARID SEWA TRUST,REWARI vs. CIT EXEMPTIONS, CHANDIGARH

In the result appeals of the assessee in ITA nos

Bench: Shri Kul Bharat & Shri M. Balaganesh[U/S 80G] & [U/S 12Aa]

delay in filing the appeal is condoned and the appeal is taken up for hearing. 4. Facts giving rise to the present appeal are that the assessee filed application for registration u/s 12A(10(ac)(iii) of the Act on 7.10.2022. The learned CIT(Exemptions) called upon the assessee to furnish certain supporting evidences. Learned CIT(E) recorded that