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142 results for “charitable trust”+ Section 80G(5)(iii)clear

Sorted by relevance

Mumbai326Pune247Chennai206Delhi205Ahmedabad201Kolkata142Jaipur132Surat113Bangalore88Rajkot40Chandigarh37Amritsar35Hyderabad33Lucknow32Indore28Nagpur22Visakhapatnam17Agra13Cochin13Jodhpur11Cuttack10Jabalpur9Karnataka8Raipur6Panaji6Ranchi6Patna5Telangana3Punjab & Haryana2Rajasthan1Dehradun1Calcutta1Guwahati1Allahabad1

Key Topics

Section 80G215Section 80G(5)215Section 80G(5)(iii)147Section 12A136Exemption88Section 12A(1)(ac)73Charitable Trust45Section 80G(5)(iv)27Condonation of Delay25

SILIGURI SALASAR BALAJEE SEWA TRUST,SILIGURI vs. C.I.T., (EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for\nstatistical purposes

ITA 2702/KOL/2025[-]Status: DisposedITAT Kolkata24 Feb 2026
Section 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

iii) of the Act was filed on 07.01.2025 in Form 10AB. We also find\nthat the assessee had already commenced activities from 2022-23 but\nthe the ld. CIT(E) rejected the final approval u/s 80G(5) of the Act on the\nground that the assessee filed Form 10AB on 07.01.2025, which is\nbeyond the stipulated time limit. We have

SETH MAHAVEER KUMAR SUSHILA DEVI JAIN CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), , KOLKATA

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

ITA 1084/KOL/2025[----]Status: DisposedITAT Kolkata

Showing 1–20 of 142 · Page 1 of 8

...
Limitation/Time-bar21
Section 143(3)18
Section 1116
11 Aug 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

iii) of First Proviso to section 80G(5). Such institutions are required to apply for final registration at least six months prior to expiry of the period of provisional approval or within six months of commencement of 4 I.T.A. No. 1084/Kol/2025 Assessment Year: ….. Seth Mahaveer Kumar Sushila Devi Jain Charitable Trust

KALYAN,V. NAGAR, PURULIA vs. IT(EXEMPTIONS), 10B, MIDDLETON ROW (6TH FLOOR)

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1980/KOL/2024[NA]Status: DisposedITAT Kolkata05 May 2025

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(vi)

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

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

ITA 667/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

For Appellant: S. Banerjee, A.RFor Respondent: Amitava Sen, Addl. CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section 80G.” 3. The facts of the case stated briefly are that the assessee is a charitable trust and had been granted provisional approval u/s 80G(5)(iv) of the Act in Form 10AC vide order dated 18.05.2023 for a period commencing from 18.05.2023 to AY 2026-27. Subsequently, the assessee also filed an application for registration u/s 80G(5

NORTH POINT EDUCATION TRUST,NORTH 24 PARGANAS vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 119/KOL/2024[--]Status: DisposedITAT Kolkata08 Aug 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

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

VIVEKANANDA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

ITA 449/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 449 & 464/Kol/2024 Vivekananda Foundation,……………..…..…Appellant 247, Deshapran Sasmal Road, Kolkata, Tollygunge, H.O. Kolkata, West Bengal, India, Pin-700033 [Pan:Aabtv2665D] -Vs.- Commissioner Of Income Tax (Exemption),Respondent Kolkata, Income Tax Department, 6Th Floor, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri P.K. Ray & R.C. Halder, Advocate, Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 21, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5)(iii) in ITA No. 321/KOL/2024 in the case of Baijnath Somani Charitable Trust, order dated 07.05.2024. In this

VIKEKANANDA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

ITA 464/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 449 & 464/Kol/2024 Vivekananda Foundation,……………..…..…Appellant 247, Deshapran Sasmal Road, Kolkata, Tollygunge, H.O. Kolkata, West Bengal, India, Pin-700033 [Pan:Aabtv2665D] -Vs.- Commissioner Of Income Tax (Exemption),Respondent Kolkata, Income Tax Department, 6Th Floor, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri P.K. Ray & R.C. Halder, Advocate, Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 21, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5)(iii) in ITA No. 321/KOL/2024 in the case of Baijnath Somani Charitable Trust, order dated 07.05.2024. In this

PANDANDA CHEETHAMMA MADAPPA CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes”

ITA 456/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 456/Kol/2024 Pandanda Cheethamma Madappa Charitable Trust,………………………………..…Appellant Apartment-3, 36, Elgin Road, Kolkata-700020 [Pan:Aabtp6350P] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Section 80GSection 80G(5)Section 80G(5)(iii)

Charitable Trust case of “Sri Aurobindo Bhawan Trust, Krishnagar vs. CIT(Exemption)” order dated 20.02.2024 (Judicial Member herein being the author of the said orders). Therefore, the impugned order of the CIT(Exemption) is set aside and the ld. CIT(Exemption) is directed to grant provisional approval to the assessee under Clause (iii) to First Proviso to section 80G(5

RABINDRA BHARATI SOCIETY,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeal of the assessee is allowed accordingly and the ld

ITA 278/KOL/2024[00]Status: DisposedITAT Kolkata13 Jun 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.278/Kol/2024 Rabindra Bharati Society……..………....................…...……………....Appellant At 5 Dwarka Nath Tagore Lane, Post Office Jorasanko, District Kolkata, Pin 700007, West Bengal [Pan: Aabtr7964H] Vs. Cit(Exemptions, Kolkata.…….……………............................…..…..... Respondent Appearances By: Shri P. K. Ray & R.C Halder, Advocate, Appeared On Behalf Of The Assessee. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 06, 2024 Date Of Pronouncing The Order : June 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 06.04.2022. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020 (Hereinafter Referred To As ‘Amendment Act Of 2020’) With Effect From 01.04.2021 Whereby, An Institution, Which Has Already Been Approved

Section 80GSection 80G(5)Section 80G(5)(iii)

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

LIONS CLUB OF CALCUTTA,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

ITA 149/KOL/2024[2023-24]Status: DisposedITAT Kolkata15 May 2024AY 2023-24

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5)(iii) I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta of the Act respectively

SUDAMA MAHABIR KEDIA CHARTABLE TRUST,CIT(EXEMPTION) vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

ITA 80/KOL/2024[00]Status: DisposedITAT Kolkata15 May 2024

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5)(iii) I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta of the Act respectively

RAJBALHAT CULTURAL CIRCLE,KOLKATA vs. CIT(E), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

ITA 26/KOL/2024[00]Status: DisposedITAT Kolkata13 May 2024

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.25 & 26/Kol/2024 Rajbalhat Cultural Circle.……..…………............…...……………....Appellant At & Post Rajbalhat, District-Hooghly, Pin-712408. [Pan: Aabar5785R] Vs. Cit(Exemptions), Kolkata……...............................................…..…..... Respondent Appearances By: Shri P. K. Ray, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 12, 2024 Date Of Pronouncing The Order : May 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 30.11.2023 & 20.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Respectively. Ita No.25/Kol/2024 Is Against The Rejection Of Application For Registration U/S 12Aa(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Ita No.26/Kol/2024 Is Against The Rejection Of The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Act. 2. Ita No.25/Kol/2024 - The Ld. Cit(Exemptions) Has Rejected The Application Holding The Same To Be Prima Facie Not Maintainable Being Premature. The Ld. Cit(Exemptions) Observed That The Assessee Earlier

Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

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 I.T.A. No.25 &26/Kol/2024 Rajbalhat Cultural Circle relevant provisions

SATYANARAYAN SOMANI FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

ITA 324/KOL/2024[00]Status: DisposedITAT Kolkata07 May 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5) I.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust I.T.A. Nos.324/Kol/2024 Satyanarayan Somani Charitable Trust of the Act and thereafter for making application under Clause (iii

BAIJNATHSOMANI CHARITABLE TRUST,KOLKATA vs. CITIEXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

ITA 321/KOL/2024[00]Status: DisposedITAT Kolkata07 May 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5) I.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust I.T.A. Nos.324/Kol/2024 Satyanarayan Somani Charitable Trust of the Act and thereafter for making application under Clause (iii

VKPM SEVA TRUST, KOLKATA vs. CIT(E), KOLAKTA

In the result, the appeal filed by the assessee is allowed

ITA 238/KOL/2024[00]Status: DisposedITAT Kolkata02 May 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 80GSection 80G(5)Section 80G(5)(iii)

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

MALLARPUR NAISUVA,BIRBHUM vs. CIT(E), KOLKATA. , KOLKATA

The appeal of the assessee is allowed accordingly and the ld

ITA 165/KOL/2024[N/A]Status: DisposedITAT Kolkata23 Apr 2024

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.164&165/Kol/2024 Mallarpur Naisuva……………..…….…................…...……………....Appellant Mallarpur, Birbhum, W.B-731216. [Pan: Aabtm6211E] Vs. Cit(Exemptions), Kolkata.....…..........................................…..…..... Respondent Appearances By: Shri P. K. Ray, Ar & Daud Ahmed Buksh, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 09, 2024 Date Of Pronouncing The Order : April 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.01.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’]. Ita No.164/Kol/2024 Is Against The Rejection Of Application For Registration U/S 12Aa(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Ita No.165/Kol/2024 Is Against The Rejection Of The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Act. 2. Ita No.164/Kol/2024 - The Ld. Cit(Exemptions) Has Rejected The Application Holding The Same To Be Prima Facie Not Maintainable Being Premature. The Ld. Cit(Exemptions) Observed That The Assessee Earlier

Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

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

PRANAB MICRO SERVICES FEDERATION ,NADIA vs. CIT(EXEMPTION), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is treated as allowed for 5

ITA 438/KOL/2024[N/A]Status: DisposedITAT Kolkata11 Mar 2024

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.438/Kol/2024 Assessment Year: N/A Pranab Micro Services Federation,………………………..................……Appellant C/O. Paresh Saha, 30, Manipur Road, Nabadwip, Nadia-741302, West Bengal [Pan: Aakcp9808J] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Manoj Kataruka, A.R., Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 08, 2024 Date Of Pronouncing The Order : March 11, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.02.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Has Already Been Registered As A Charitable Institution Under Section 12Aa Of The Income Tax Act. The Assessee Thereafter Applied For Provisional Approval Under Clause (Iv) To First Proviso To Section 80G(5) Of The Act. The Assessee Was Granted Provisional Approval U/S Clause (Iv) To First Proviso To Section

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

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

ANUDIP FOUNDATION FOR SOCIAL WELFARE,KOLKATA vs. CIT(EXEMP), KOLKATA, KOLKATA

The appeal of the assessee is allowed accordingly and the ld

ITA 1341/KOL/2023[N/A]Status: DisposedITAT Kolkata11 Mar 2024

Bench: Shri Sanjay Garg & Girish Agrawali.T.A No. 1341/Kol/2023 Assessment Year: N/A Anudip Foundation For Social Welfare…………………........................……Appellant Cimsys Towers Plot-Y13, Block-Ep Salt Lake City Sector-V Kolkata - 700091 [Pan: Aagca3551K] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, A/R, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 4Th, 2024 Date Of Pronouncing The Order : March 11Th , 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.11.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2008. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws

Section 80GSection 80G(5)Section 80G(5)(iii)

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

IAC PATRONS FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for 5

ITA 320/KOL/2024[00]Status: DisposedITAT Kolkata07 Mar 2024

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.320/Kol/2024 Assessment Year: N/A Iac Patrons Foundation……………………………… ........................……Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aafci1833D] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent Appearances By: Shri Arvind Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 28, 2024 Date Of Pronouncing The Order : March 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.02.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2021. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws

Section 80GSection 80G(5)Section 80G(5)(iii)

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

DIVINE LIFE FOUNDATION,SILIGURI vs. CIT(E), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is treated as allowed for 8

ITA 1252/KOL/2023[N/A]Status: DisposedITAT Kolkata29 Feb 2024

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1252/Kol/2023 Assessment Year : N/A Divine Life Foundation……………………............…...……………....Appellant Ground Floor, Nani Gopal Mansion, Milanpally, Siliguri-734005. [Pan: Aactd2194E] Vs. Cit, Circle-10(1), Kolkata…….............................................…..…..... Respondent Appearances By: Shri Giridhari Dhelia, Ar, Appeared On Behalf Of The Appellant. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 24, 2024 Date Of Pronouncing The Order : February 29, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.09.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2021. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020 (Hereinafter Referred To As ‘Amendment Act Of 2020’) With Effect From 01.04.2021 Whereby, An

Section 80GSection 80G(5)Section 80G(5)(iii)

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