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

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

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

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

SHRI DIGAMBER JAIN,CHULGIRI BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

80G(5)(vi) of the Act. 8. We note that the trust was registered under section 12A of the Act since 13.12.1990 vide registration no.90-91. Till the insertion of Sec 12A(1)(ab) by Finance Act 2017, there was no statutory requirement of intimating the changes to the Income-tax Department. The objects were amended in F.Y. 2016-17, when

SHRI DIGAMBER JAIN,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

80G(5)(vi) of the Act. 8. We note that the trust was registered under section 12A of the Act since 13.12.1990 vide registration no.90-91. Till the insertion of Sec 12A(1)(ab) by Finance Act 2017, there was no statutory requirement of intimating the changes to the Income-tax Department. The objects were amended in F.Y. 2016-17, when

M/S. RISHIRAJ K.M.B. EDUCATION SOCIETY,BHOPAL vs. THE CIT, BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na

5. "कूल, कॉलेज तथा अ"य "कार के सा"ह"य एवं सां"कृ"तक ग"त"व"धय" म" या समाज सेवा म" मह"वपूण" काय" मे लगे "यि"तय" क" आ"थ"क मदद करना, स"मा"नत करना, पा"रतो"षक एवं "कॉलर"शप "दान करना आ"द । 6. "श"ा एवं सं"कृ"त के "चार के

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

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

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

SARVABHAOOM HINDU DHARAM SRICHOBEES AVTAR TATWAGYAN MANDIR TRUST DEPALPUR,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M. Joshisarvabhaoom Hindu Cit (Exemption) Dharam Srichobees Avtar Bhopal Tatwagyan Mandir Trust, बनाम/ Depalpur, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaets4230L Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Raghunath, Cit-Dr Date Of Hearing 26.08.2025 Date Of Pronouncement 28.08.2025

Trust 4. Ld. AR for assessee at first drew us to Para 6 of impugned order and showed that the Ld. CIT(E) has observed that assessee is a ‘religious entity’ and therefore in terms of section 80G(5)(ii) read with Explanation-3 to section 80G, the assessee is not eligible for approval u/s 80G(5). He, however, submitted

M/S MAYANK BIDASRIA MEMORIAL CHARITABLE TRUST,INDORE vs. THE CIT-E, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

charitable the grounds raised in the present appeal are dismissed. Now we take assessee’s appeal in ITANo.625/Ind/2016 The assessee has raised following grounds: “That the Ld. CIT(E) erred in rejecting the assessee’s application under section 80G(5). 2. That ld. CIT(E) erred in relying upon the report of Inspector who failed to appreciate the help extended