DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Charitable Trust, Indore. Vs. CIT(E), ITA No.138 & 139/Ind/2023 “Section 80G: (5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

SANAND NYAS,INDORE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

The appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshisanand Nyas Cit(Exemption) 417 Trade House, 14/3 Bhopal बनाम/ South Tukoganj, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacts5253M Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 19.08.2025 Date Of Pronouncement 28.11.2025

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

2. The brief facts of the case is that the assesse is a Trust created on 05.11.1981. The assessee Trust was granted permanent registration u/s 12A(1)(ac)(iii) by the Ld. CIT(E) vide order dated 06.04.2022. The assessee Trust also granted provisional registration u/s 80G(5) of the Act by Ld. CIT(E) vide order dated 13.05.2022. Thereafter

BALAJI GAU SANRAKSHAN SANSTHAN,VIDISHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

The appeal of the assessee is treated as allowed for statistical purposes

Charitable Trust, Mumbai Vs. Commissioner of Income-tax, ITAT No. 5111/Mum/2024, order dated 29.11.2024: "6. The assessee in terms of the above provisions first applied for a provisional approval under sub-clause (B) of clause (iv) of first proviso to subsection (5) of section 80G within and subsequently (refer clause 2

SETH PANNALALJI DHOOL CHANDJKI KATARIA PARMATHIK TRUST,INDORE vs. THEM CIT (EXEMPTION ), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniseth Paannalalji Cit, Exemption Dhoolchandji Kataria Bhopal Parmarthik Trust, बनाम/ 10-13, Industrial Area, Vs. Ratlam, Madhya Pradesh (Appellant / Assessee) (Respondent / Revenue) Pan: Aafts 2492 D Assessee By Shri Rajesh Mehta & C.A. Kaide Kangsawala Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 03.05.2023 Date Of Pronouncement 08.05.2023

iv) or sub-clause (v) or sub-clause (vi) or sub- clause (via) of clause (23C) of section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation or thereafter”. [Emphasis added] Ld. AR submitted that the language of Explanation to section 11(2) is very clear and unambiguous

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

iv. Investing of income in a manner that is in accordance with the law v. No diversion of income or the assets of the trust vi. Applying income only for charitable or religious purposes in terms of the deed of trust. vii. Complying with all other provisions as required under the income tax or any other law. The assessee Company

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

iv. Investing of income in a manner that is in accordance with the law v. No diversion of income or the assets of the trust vi. Applying income only for charitable or religious purposes in terms of the deed of trust. vii. Complying with all other provisions as required under the income tax or any other law. The assessee Company

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

2. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), Bhopal has erred in rejecting the application for registration u/s. 80G of the Act merely on technical grounds without appreciating that benefit of the provisions of Section 80G of the Act ought not to be denied merely on technical grounds

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

2. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), Bhopal has erred in rejecting the application for registration u/s. 80G of the Act merely on technical grounds without appreciating that benefit of the provisions of Section 80G of the Act ought not to be denied merely on technical grounds

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

iv) of first proviso to section 80G(5) Page 2 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 whereupon the CIT(E) granted provisional approval vide order dated 15.10.2021 for the period from 15.10.2021 to AY 2024-25. Thereafter, the assessee sought final approval u/s 80G(5)(vi) and for this purpose, filed application dated

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. THE CIT EXEMPTION., BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

iv) of first proviso to section 80G(5) Page 2 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 whereupon the CIT(E) granted provisional approval vide order dated 15.10.2021 for the period from 15.10.2021 to AY 2024-25. Thereafter, the assessee sought final approval u/s 80G(5)(vi) and for this purpose, filed application dated

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

iv) or sub-clause (v) of the said clause,— (i) call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about— (A) the genuineness of activities of the trust or institution; and (B) the compliance of such requirements of any other law for the time being