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

vi) of sub-section (5) of section 80G, is set out in Rule 11AA. Sub-Rule (4) of Rule 11AA clearly states that once the Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled, he shall grant the approval, and if otherwise, he shall reject application

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 activity for mental health awareness and well being among children and youth in school and non-school environment. In para 12 to 14, it is stated that the deponent Smt. Prarthana Sharma was director of assessee who recently got married in May, 2023 and moved to Delhi after marriage. She did not come to Indore after passing of impugned

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

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted approval for five years

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)(vi

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

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

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

trust engaged in charitable activity and having registration from Income-tax Department u/s 12A vide order dated 30.09.2019 effective from AY 2019-20. The first appeal is such that the assessee sought approval u/s 80G(5)(vi) from AY 2020-21 onwards and for this purpose, filed application dated 28.01.2020 to CIT(E). However, vide order dated

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

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

trust engaged in charitable activity and having registration from Income-tax Department u/s 12A vide order dated 30.09.2019 effective from AY 2019-20. The first appeal is such that the assessee sought approval u/s 80G(5)(vi) from AY 2020-21 onwards and for this purpose, filed application dated 28.01.2020 to CIT(E). However, vide order dated

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

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

Appeals are allowed for statistical\npurposes

section 12AB(1)(b)(i)(A). Further, there is no violation of\nsection 12AB(1)(b)(i)(B) also because the language of that provision requires\nonly compliance of \"such requirements of any other law for the time being in\nforce by the trust or institution as are material for the purpose of achieving its\nobjects\". The donation of Rs.40

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

Appeals are allowed for statistical\npurposes

section 12AB(1)(b)(i)(A). Further, there is no violation of\nsection 12AB(1)(b)(i)(B) also because the language of that provision requires\nonly compliance of \"such requirements of any other law for the time being in\nforce by the trust or institution as are material for the purpose of achieving its\nobjects\". The donation of Rs.40

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

Charitable Trusts v. PCIT Mumbai I.T.A. Nos. 2168 & 2169/Mum/2021.” 4. On the other hand, Ld. DR has submitted that the Ld. CIT(E) has clearly pointed out various instances of non-compliance on the part of the assessee of law and therefore, there is a violation/non-compliance of other law as per sub-clause (i)(B) to section 12AB

SHRI RAM KRISHNA RAMDEV SEWA SANSTRHAN,VIDISHA vs. YHE CIT EXEMPTION , BHOPAL

In the result, appeals of the assesse are allowed

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

section 80G to various individuals for the donation received prior to the registration. Thus, the registration u/s 12AB as well as approval u/s 80G(5) was denied by the CIT(E) mainly on these two grounds that the assessee had not incurred for any expenditure for carrying out any charitable work and the assessee has issued form 10BE