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

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), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :— (i) XXX (ii

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

Charitable Trust (supra) dealt with only the issue/terminology of “whichever is earlier” which is applicable to new trust which have created recently, and it does not deal with condonation of delay in case of old trust who made the application before ld CIT(E ) very late, that is, the issue mention in clause (iii) of 3rd proviso of 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 trust established in the year 1993 by a Trust-Deed dated 26.09.1993. The assessee got registration under the M.P. Public Trust Act, 1951 w.e.f. 29.09.2003. (ii) The assessee was also granted registration by Income-tax Department u/s 12A w.e.f. 18.07.1994 and approval u/s 80G w.e.f. 31.03.1995 (the renewal of approval u/s 80G was also granted by Income-tax Department

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

ii) is also violated as the objects as well as activities both indicate the utilization of funds for purpose other than charitable purpose. The AR though relied upon some case laws relating to the condition mentioned at section 80G(5)(iii), which is not being invoked in this case. 4. Aggrieved assessee is now in appeal before this Tribunal

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

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

5)(iv)(B) of the Act. Consequently,\nopportunity letter was issued to the assessee and reply has been\nsubmitted by the assessee during the proceedings.\nIt is important to mention here the relevant part of section 12A(1) (ac)\n(vi)(B) of the Act applicable from 01.10.2023 which is as under-\n(vi) in any other case, where activities

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 within and subsequently (refer clause 2 in Form\n10A) and was given the provisional

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)

ii) of section 80G(5) of the Act, scheme of section 12AB and 80G(5) of the Act and the period of registration is due to expire. This was not applicable in the instant case. The CIT(E) concluded that the application of the assessee-society was not filed correctly and hence, the application of the assessee-society was rejected

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)

ii) of section 80G(5) of the Act, scheme of section 12AB and 80G(5) of the Act and the period of registration is due to expire. This was not applicable in the instant case. The CIT(E) concluded that the application of the assessee-society was not filed correctly and hence, the application of the assessee-society was rejected

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

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

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

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

ii) I.T.A. No. 77/Ind/2023 is an appeal directed against order dated 24.01.2023 passed by same CIT(E) by which the assessee’s Page 1 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 application dated 29.09.2022 in Form No. 10AB for grant of final approval u/s 80G(5)(vi) under the new provisions of Income

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

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

ii) I.T.A. No. 77/Ind/2023 is an appeal directed against order dated 24.01.2023 passed by same CIT(E) by which the assessee’s Page 1 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 application dated 29.09.2022 in Form No. 10AB for grant of final approval u/s 80G(5)(vi) under the new provisions of Income

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

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

ii) which specifically requires the Ld. CIT(Exemption) to satisfy himself about the objects of the 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