RAAHAT HUMANITARIAN FOUDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee i

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2024-25 Raahat Humanitarian Foundation, Cit (Exemptions), A 204, Zubaida Park, Behind Simla Room No. 601, 6Th Floor, Cumballa Hill Vs. Park, Old Mumbai Pune Road, Mtnl Te Building Pedder Road, Dr Kausa Mumbra, Gopalrao Deshmukh Marg, Thane-400612. Mumbai-400026. Pan No. Aaetr 9830 K Appellant Respondent

condone such delay and such application shall be deemed to ation shall be deemed to have been filed within time;] have been filed within time;]” 6.2 The process of granting registration process of granting registration for application of the for application of the category under section 12A(1)(ac

UMMEED FOUNDATION,AL SHAKREEN APT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PMT BUILDING COMMERCIAL COMPLEX

In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Ummeed Foundation, Cit(E), Pune, Room No. 204, A1 Shakreen Apt, 322, 3Rd Floor, Income Tax Vs. Waf Acomplex Chs, H-104, Office, Pmt Building Sharifa Road, Amrut Nagar, City Commercial Complex, Shankar Convent High School, Thane, Sheth Road, Swargate, Kausa B.O., Maharashtra-400612. Pune-411037. Pan No. Aaatu 4914 H Appellant Respondent

ac) of sub-section (1) of section 12A of the Act, section (1) of section 12A of the Act, up to 30/09/2023. up to 30/09/2023. Thus, no further extension of time has been granted ther extension of time has been granted for application under clause (iii) of first proviso to sub for application under clause (iii) of first proviso

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

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

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

condone the delay of 326 days. Ground No. 2: a. The Hon. Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional registration" in Form 10AC Order for Provisional registration in Form 10AC under Sub clause (i) of clause (ac) of sub-section (1) of section 12A

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BANGALORE

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

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

condone the delay of 326 days. Ground No. 2: a. The Hon. Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional registration" in Form 10AC Order for Provisional registration in Form 10AC under Sub clause (i) of clause (ac) of sub-section (1) of section 12A

BHAKTI TRUST,MUMBAI-400088 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

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

Bench: Shri Amit Shukla & Shri Amarjit Singh

condone the delay of 326 days. Ground No. 2 a. The Hon Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional registration in Form 10AC Order for Provisional registration in Form 10AC under Sub clause (1) of clause (ac) of sub-section (1) of section 12A

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

condonation of delay in filing Form 10AB: and the application for renewal of registration under section 12A(1)(ac)(iii), holding

MS. ANAGHA AMAR AINAPURE,MUMBAI vs. CIT(A), MUMBAI

In the result, the appeal of the assessee bearing ITA 2664/Mum/2024 is allowed for statistical purpose

Bench: Shri Br Baskaran & Shri Anikesh Banerjee

delay of 17 months i.e. 500 days were condoned. 4. We heard the rival submission, considered the documents available in the record. The assessee is a trust and working in Dharavi, Mumbai in Slum area for education of the children. The Ld.AR for the assessee submitted a paper book which is kept in the record. The assessee is already registered

SHALEM ASSEMBLIES OF GOD MISSION,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

In the result, the appeal of the assessee bearing ITA 2664/Mum/2024 is allowed for statistical purpose

Bench: Shri Br Baskaran & Shri Anikesh Banerjee

delay of 17 months i.e. 500 days were condoned. 4. We heard the rival submission, considered the documents available in the record. The assessee is a trust and working in Dharavi, Mumbai in Slum area for education of the children. The Ld.AR for the assessee submitted a paper book which is kept in the record. The assessee is already registered

LIKEMINDED EDUCATION AND WELFARE SOCIETY ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

In the result, both appeals by the assessee are allowed\nfor statistical purposes

ac) of sub-section (1) of section 12A provide that application for the trusts or\ninstitution under the second regime shall be made to the principal Commissioner\nor Commissioner. The provisional registrations or provisional approval orre-\nregistrations or approvals in certain cases, under these clauses, are granted in an\nutomated manner and the respective rules have been amended accordingly

M/S. LIKEMINDED EDUCATION AND WELFARE SOCIETY ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, both appeals by the assessee are allowed\nfor statistical purposes

ac) of sub-section (1) of section 12A provide that application for the trusts or\ninstitution under the second regime shall be made to the principal Commissioner\nor Commissioner. The provisional registrations or provisional approval or re-\nregistrations or approvals in certain cases, under these clauses, are granted in an\nutomated manner and the respective rules have been amended accordingly

SUNIL TIBREWAL FOUNDATION,BHIWANDI, THANE vs. CIT (EXEMPTIONS), PUNE, PUNE

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

1)(ac) (iii) nor approved under section 10(23C) r.w.\nclause (i) / (iii) of first proviso to section 10(23C) of the Act.\n8. Under the new regime, the e-filing portal of the income-tax department does\nnot provide any functionality to re-apply for regular approval under section 80G of\nthe Act against the rejected application unlike

SHREE SAISEWA CHARITABLE SANSTHA,ANDHERI WEST vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

12A(1)(ac)(iv) ie. where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section 11 and not for regularisation of provisional registration. Hence this Application is hereby rejected However, this rejection will not adversely impact the provisional registration under section 12AB issued by the CPC. For statistical purposes

SHREE SAISEWA CHARITABLE SANSTHA,ANDHERI (W) vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

12A(1)(ac)(iv) ie. where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section 11 and not for regularisation of provisional registration. Hence this Application is hereby rejected However, this rejection will not adversely impact the provisional registration under section 12AB issued by the CPC. For statistical purposes

YOGA SANSKAR SUTRA FOUNDATION,THANE vs. ITO EXEMPTION, THANE

In the result, both the appeals in ITA Nos

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar & Yoga Sanskar Sutra V/S. Income Tax Officer (Exemptions) Foundation बनाम Qureshi Mansion, Gokhale Road, Nr Ramchandra Patil Thane, Naupada, Thane West, Thane – Ram Maruti Road, 400 602 Sandozbaugh – 400 607, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcy6878L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

condonation of delay in accordance with law keeping in view to the above principles of natural justice. 4.1 We further find that the legislature has vide the Finance Act, 2024 from 01.10.2024 made available on the statute a “Proviso” to section 12A(1)(ac

KAUSHALIYADEVI ATMARAM SINGHANIA CHARITABLE TRUSE,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrikaushaliyadevi Atmaram V/S. Cit (Exemption)-Mumbai Singhania Charitable Trust बनाम Room No. 601, 6Th Floor, 45 & 46, Ideal Industrial Cumballa Hill, Mtnl Te Estate, Senapati Bapat Building, Peddar Road, Dr. Marg, Lower Parel, Gopalrao Deshmukh Marg, Mumbai-400013 Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk4043P Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Section 12A(1)(ac) of the Act. Thus, Ld. Assessee's Representative submitted that the matter may be remanded to the file of CIT(E) Delhi to consider the case of the assessee de-novo. 5. The Id. Departmental Representative submitted that though the uploading of Form 10AB instead of 10A is an error of the Assessee, the same cannot

SUNDER NAGAR SATSANG SABHA ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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

1)(ac)(iv)" ], "issues": "Whether the delay in filing the application for regularization of registration under Section 12AB can be condoned in light of the amendment to Section 12A

PRADEEP SARDA FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

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

section 12A(1)(ac)(iii) of the Act is\nmandatory.\n\n10. Having considered the submissions of both sides and perused the\nmaterial available on record, we find that the reasons stated by the assessee\nfor seeking condonation of delay

PRADEEP SARDA FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

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

delay should be condoned. It also noted that the assessee had initiated the process to amend the Trust Deed to address concerns regarding Section 11.", "result": "Partly Allowed", "sections": [ "12A(1)(ac