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

section 80G: Page 5 of 12 Divya Sadhana Charitable Trust, Indore. Vs. CIT(E), ITA No.138 & 139/Ind/2023 “Section 80G: (5

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

80G(5) of the Act stating that “whichever is earlier” is applicable only to the newly constructed trust. The findings of the Co-ordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust (supra) is reproduced below: “10.1 In this background, we need to read the sub-clause (iii) of the Proviso to Section

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

SHRIDHAR GYAN PRASAR PARMARTHIK TRUST, RAJGAD,RAJGAD vs. CIT EXEMPTION, BHOPAL

In the result, assessee’s appeal in 9

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Shri Shridhar Gyan Prasar Parmarthik Trust Rajgad Pan :Aafts0410D : Appellant

Charitable Trust vs. Union of India & Ors., (supra) has held the following in relation to the provisions of section 80G(5B) of the Act, qua approval u/s 80G(5

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

5) of section 80G”.\nAssigning these reasons, the Ld. CIT(E) rejected applications for final\nregistration u/s 12AB/final approval u/s 80G and also cancelled the\nprovisions registration u/s 12AB/provisional approval u/s 80G. For the\nsake of immediate reference, we re-produce below the order passed by CIT(E)\nin the matter of section 12AB:\n“Annexure (mentioned

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

charitable trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also

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

charitable trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

5) of section 80G”.\nAssigning these reasons, the Ld. CIT(E) rejected applications for final\nregistration u/s 12AB/final approval u/s 80G and also cancelled the\nprovisions registration u/s 12AB/provisional approval u/s 80G. For the\nsake of immediate reference, we re-produce below the order passed by CIT(E)\nin the matter of section 12AB:\n“Annexure (mentioned

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

Appeals are allowed for statistical purpose

Charitable Trust, Mumbai Vs.\nCommissioner of Income-tax, ITAT No. 5111/Mum/2024, order\ndated 29.11.2024:\n\"6. The assessee in terms of the above provisions first applied for a\nprovisional approval under sub-clause (B) of clause (iv) of first proviso to\nsubsection (5) of section 80G

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

Appeals are allowed for statistical purpose

Charitable Trust, Mumbai Vs.\nCommissioner of Income-tax, ITAT No. 5111/Mum/2024, order\ndated 29.11.2024:\n\"6. The assessee in terms of the above provisions first applied for a\nprovisional approval under sub-clause (B) of clause (iv) of first proviso to\nsubsection (5) of section 80G

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(E), BHOPAL

Appeals are allowed for statistical\npurposes

5)\n(6)\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\nSd/-\n(B.M. BIYANI)\nACCOUNTANT MEMBER\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee, a charitable trust, applied for final registration under Section 12AB and approval under Section 80G

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

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

section 80G(5) from 01.04.2021. Therefore, the approvals sought in these appeals are for different periods, under different provisions and will have different implications; there is no co-relation of two appeals. That apart, the assessee filed ITA No. 447/Ind/2023 on 16.11.2023 whereas he had already filed ITA Page 5 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023

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

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

section 80G(5) from 01.04.2021. Therefore, the approvals sought in these appeals are for different periods, under different provisions and will have different implications; there is no co-relation of two appeals. That apart, the assessee filed ITA No. 447/Ind/2023 on 16.11.2023 whereas he had already filed ITA Page 5 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(EXEMPTION), BHOPAL

Appeals are allowed for statistical\npurposes

charitable trust created vide Deed of Trust dated 18.06.2020\nand registered by Registrar of Public Trusts, Indore vide certificate dated\n08.03.2021 under the provisions of Madhya Pradesh Public Trust Act, 1951.\nThe assessee filed applications for grant of provisional registration u/s 12AB\nand provisional approval u/s 80G(5). The Income-tax Department granted\nprovisional registration u/s 12AB through Form

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)

section 12AB and 80G of the Act. Considering the fact that the application of assessee was not considered on merit, we deem it appropriate to direct the CIT(E) to treat the application of assessee on merit and pass the order in accordance with law. Under similar circumstances, the Co-ordinate Benches of ITAT and Hon’ble Orissa High Court

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)

section 12AB and 80G of the Act. Considering the fact that the application of assessee was not considered on merit, we deem it appropriate to direct the CIT(E) to treat the application of assessee on merit and pass the order in accordance with law. Under similar circumstances, the Co-ordinate Benches of ITAT and Hon’ble Orissa High Court

MOHANLAL RAMNARAYAN KHANDELWAL FOUNDATION,GANDHWANI vs. CIT(EXMPETION), BHOPAL

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

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

trust and the genuineness of the activities carried out. 3. On the facts and circumstances of the case and applicable law. Ld CIT(Exemption), Bhopal erred in rejecting the application filed u/s 12A(1)(ac)(iii) by reference to the provisions of section 80G(5) which is grossly incorrect. 4. On the facts and circumstances of the case and applicable

MOHANLAL RAMNARAYAN KHANDELWAL FOUNDATION,GANDHWANI vs. CIT(EXEMPTION), BHOPAL

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

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

trust and the genuineness of the activities carried out. 3. On the facts and circumstances of the case and applicable law. Ld CIT(Exemption), Bhopal erred in rejecting the application filed u/s 12A(1)(ac)(iii) by reference to the provisions of section 80G(5) which is grossly incorrect. 4. On the facts and circumstances of the case and applicable