VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

charitable in nature and consequently, assessee was entitled to registration u/s 80G(5) and no merit in order of CIT(A) in this regard and reversing same, it held that renewal of registration u/s section 80G(5) was to be granted to assessee society. Shiv MandirDevsttanPanch Committee SansthanVs. CIT (2012) 79 DTR 276 (Nag.)(Trib.) In this case, assessee

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

RAJ RISHI BHARTRIHARI MATSYA UNIVERSITY ALWAR,ALWAR vs. ITO WARD 1(1), ALWAR

The appeal of the assessee is allowed\nfor statistical purpose

Charitable trust in ITA no. 278/Jodh/2023.\n7.\nThe Id. DR heard who relied on the findings of the Id. CIT(E) and\nsubmitted that once the assessee failed to file the form no. 10AB clause (iii)\nof first proviso to sub-section (5) of sec. 80G

MANDIR SHREE BHAIRAV JI TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section or sex in India not dedicated to only one religion or caste. Hence, our trust is charitable trust eligible for registration u/s 80G(5) Also in similar Decision of ITAT ‘CUTTACK’ BENCH vide I.T.A. No. 270/CTK/ 2014 in case of Shree Ram Mandir Seva Samiti, Vs. CIT Bhubaneswar Trust was considered as charitable trust eligible for registration fulfilling conditions

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

iii) of first proviso to section 80G(5).\n10. In para 4 (page 2) of the said circular, it is admitted that several trust have not been able\nto apply for registration / approval within the required time due to genuine hardship. This has led\nto rejection of the applications simply on the ground that these were delayed

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

Trust Act, 1959\non dated 07/03/2024 in compliance of guidelines issued by the Honorable\nSupreme Court of India. The society was re-apply for permanent registration\nunder section 80G(5)(iii) of the Income Tax Act, 1961 on dated 30/09/2023.\n4. The Society submitted its application for renewal before the expiration of the\nprovisional registration certificate issued under section 80G

ALL INDIA SECURITISATION AND ENFORCEMENT OF SECURITY INTEREST ASSOCIATION,CHITRANJAN MARG vs. CIT EXEMPTION, KAILASH HEIGHT,

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

charitable expenses\n16.\nProof of genuineness of activities as photographs of for conducting legal 126-129\nawareness seminar\n17.\nForm 10AC under Clause (iv) of first proviso to sub-section (5) of section 80G 130-132\nvide Unique Registration Number AAITA7176MF20210\n18.\nForm 10A under Sub-clause (A) of clause (iv) of first proviso to sub-section (5

SUPREME BUILDESTATES PVT LTD,MADANGANJ- KISHANGARH vs. DCIT CIRCLE 2 AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

iii. Fetters of voluntary and involuntary nature of payments to section 80G of the income tax Act applied by the lower authorities are without sanction of law and gross abuse of executive powers when no such fetters have been imposed by the legislature. Iv Obligations to incur expenditure on CSR activities flows from the Companies Act, and has no linkage

SAMYAK GYAN PRACHAR PRASAR TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

trust's activities and the filing of the application under section 80G(5)(iii) of the Income Tax Act. The Appellant wishes to clarify through the accompanying evidence that its charitable

GO GRAM ECO FOUNDATION,GOVINDGARH TEHSIL CHOMU vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

iii) of first proviso to sub- section (5) of sec. 80G of the Act has not been filed within the time limit prescribed therein and therefore the same is liable to be rejected as such as non-maintainable. Reliance is also placed on the decision of the Hon'ble Kolkata Tribunal in the case of Bishnupur Public Education Institute, reported

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

PARASMAL JAIN BILASPURIYA (BARJATYA) PARMARTHIK CHARITABLE TRUST (NYAS),TONK vs. CIT(EXEMPTION), JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

5) of Section 80G of the Act for filing of such like application. Learned CIT(E) observed in the impugned order that CBDT never extended the time limit for filing of application under clause (iii) of first proviso to Section 80G of the Act. 3 Parasmal Jain Bilaspuriya (Barjatya) Parmarthik Charitable Trust

PARITRUPTI FOUNDATION,JAIPUR vs. CIT(E) JAIPUR, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

iii) of the proviso to section 80G(5) provides that where the institution or fund has been provisionally approved, it shall make an application for permanent registration within 6 months of commencement of its activities. 6. In the present case, there is a delay of approximately 5 months ( Form 30.09.2022 to 01.03.2023 )from the extended date of filing the application

KOGTA FOUNDATION ,II FLOOR vs. CIT EXEMPTION, JAIPUR

Bench: The Date Of Hearing.”

iii) of first proviso to 80G(5) of the Act. Therefore, application filed on 29.09.2023 in Form 10AB for grant of approval under clause (ii) of first proviso to sub-section (5) of section 80G is hereby rejected as being in-fructuous.” Kogta Foundation vs. CIT(E) 5. Feeling dissatisfied from the above orders