AMRUT PUBLIC CHARITABLE TRUST,MUMBAI vs. ITO, EXEMPTION WARD 1(1), MUMBAI

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

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokaramrut Public Charitable Ito Exemption Trust Ward 1(1), Block 4, Plot No. 578A, Vs. Cumballa Hill, Jitendra Bldg, Pedder Road, Jamejamshed Road, Mumbai-400 026 Matunga, Mumbai- 400 019 Pan/Gir No.Aaata4810A (Applicant) (Respondent) Assessee By Shri P. P. Jayaraman, Ld. Ar Revenue By Shri Rajesh Kumar Yadav, Ld. Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 19.01.2026

iii) of section 80G(5) is held to be defective, the same may be directed to be considered under clause (iv)(B) of section 80G(5), so as to advance the cause of substantial justice. 14. The learned AR thus prayed that the delay in filing Form No. 10AB be condoned

MOHANJI BHARAT WELFARE FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes in above terms

5 of section 8oG of the Act and;\nII) if there was delay in filing Form 10AB, whether the same can be\ncondoned by this Tribunal or same can also be condoned by Ld.\nCIT(E) under the proviso of section 12A(1)(ac)(iii) of the Act.\n11. As per Form 10AC issued u/s 80G

TRIMURTI EDUCATIONAL CHARITABLE TRUST,THANE vs. ITO, EXEMPTION WARD, THANE

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

Bench: Shri Anikesh Banerjee& Shri Makarand Vasant Mahadeokartrimurti Educational Ito, Exemption Charitable Trust Ward 202/12 Tulsidham, Vs. Qureshi Mansion, Ghodbundar Road, Thane, Thane Mumbai- 400607 Pan/Gir No. Aaatt9677N (Applicant) (Respondent) Assessee By Shri P P Jayaraman Revenue By Shri Ritesh Misra, Cit Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 27.01.2026

iii) of the first proviso to section 80G(5). The assessee, in response, admitted that there was a delay in filing Form No.10AB and submitted that such delay occurred due to a bona fide misunderstanding regarding the validity period of the provisional approval under section 80G(5), which was mistakenly presumed to be co-terminus with the validity of registration

COTAAP RESERCH FOUNDATION ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhancotaap Research Foundation Cit(Exemptions), Cotton Exchange Building, 2Nd Floor, R. No. 601, 6Th Floor, Cumbulla Opp. Cotton Green Railway Station, Vs. Hill, Mtnl Building, Pedder Cotton Green (East), Road, Dr. Gopalrao Deshmukh Mumbai-400 033 Marg, Cumballa Hill, Mumbai, Pan: Aaatc0052A Maharashtra – 400 026

iii) of first proviso to sub-section (5) of section 80G of the Act. On verification of Form 10AB filed by the assessee, the Ld. CIT(E) found that the application was not complete and all the documents required to be accompanying the application were not furnished, hence a notice was issued to the assessee on 15.01.2025 requesting the assessee

NARKE GREEN FOUNDATION CHARITABLE INSTITUTION,MUMBAI vs. CIT(EXEMPTION) , MUMBAI

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

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

iii) of the first proviso to Section 80G(5), and that there existed no statutory power with the Ld. CIT(Exemptions) to condone such delay

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

iii) to perform such other functions and festivals as may be decided by the Board of Management. 25 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). iv) to give aids to the poor and deserving at Shirdi provided donations are received" Specifically in that behalf (and for no other purpose) and also to give necessary

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

iii) to perform such other functions and festivals as may be decided by the Board of Management. 25 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). iv) to give aids to the poor and deserving at Shirdi provided donations are received" Specifically in that behalf (and for no other purpose) and also to give necessary

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

iii) to perform such other functions and festivals as may be decided by the Board of Management. 25 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). iv) to give aids to the poor and deserving at Shirdi provided donations are received" Specifically in that behalf (and for no other purpose) and also to give necessary

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

iii) to perform such other functions and festivals as may be decided by the Board of Management. 25 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). iv) to give aids to the poor and deserving at Shirdi provided donations are received" Specifically in that behalf (and for no other purpose) and also to give necessary

SHRI RAM EK DHARMADA TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI, MUMBAI

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarshri Ram Ek V/S. Commissioner Of Income Tax Dharmada Trust बनाम (Exemption), Mumbai, 601, 6Th 9, Babulnath Road, Floor, Cumballa Hill, Mtnl Te Chowpatty Road, Mumbai Building, Peddar Road, Dr. 400 007, Maharashtra Gopalrao Deshmukh Marg, Cumballa Hill Mumbai 400026, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aahts2280D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

condone the minor clerical error as well as the delay in filing, set aside the rejection order and direct the ld.CIT(E) to process the application on merits under the correct sub-clause (iii) of Section 80G(5

AARAMBH YOGA FOUNDATION,MUMBAI, MAHARASHTRA vs. ITO WARD - 42(1)(1), MUMBAI, KAUTILYA BHAVAN, MUMBAI

In the result, assessee's appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2026-27

delay is condoned. 3. Coming to the merits of the case, we observe that the Assessee was holding provisional registration/approval under section 80G of the Act dated 12.5.2022 and therefore, in order to regularize the provisional approval, filed an application in Form 10 AB on 31.01.2025, which was taken into consideration by the Ld. Commissioner and rejected vide impugned order

BHAGWATI FOUNDATION ,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

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

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailbhagwati Foundation, 1304, Regent Chambers, Jamnalal Bajaj Road, Nariman Point, ............... Appellant Mumbai-400021. Pan : Aadtb3235B V/S Cit(Exemptions), Cumballa Hill, ……………… Respondent Mtnl Telephone Exchange Building, Pedder Road, Dr Gopalrao Deshmukh Marg, Mumbai – 400026. Assessee By : Shri Priyank Ghia Revenue By : Shri Satyaprakash R. Singh, Sr.Dr

delay ought to have been condoned in the interest of justice, particularly when there is no malafide intent or lapse on the part of the trust. 5. Without prejudice to the above, the Ld. CIT(E) has erred in not considering that the appellant had held certificate u/s 80G of the Act prior to the insertion of the amendment effective

BLOSSOM CHARITABLE TRUST,THANE vs. CIT (EXEMPTIONS), PUNE, PUNE

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

delay.\nThe assessee filed reply on 01.08.2025.\n6. The CIT(E) held that the time limit prescribed under clause\n(iii) of first proviso to section 80G(5) is mandatory, there is no\npower to condone

NILESH KULKARNI FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), MUMBAI

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

delay is not condoned and that the assessee has violated the provisions of section 11 of the Act. In our considered view, the application for registration under section 80G has to considered as per the provisions of subsection 6 Nilesh Kulkarni Foundation (5) of the said section, which in the present case has not been carried

THE ANJUMANE TAIYEBI,MUMBAI vs. CIT EXEMPTION , MUMBAI

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

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2022-23 The Anjumanetaiyebi Cit Exemption Husaini Masjid Bldg 1St Floor Room No. 601 6Thflr, 66-68 Husainiyah Ma, Mandvi Post Vs. Camballahill,Mtnl Building, Office, Mumbai- 400013 Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai-400013 Pan No. Aaata 000 7 H Appellant Respondent

condone the delay and admit the appeal for adjudication. 4. As regards the grounds raised in the appeal, the Learned Counsel for the assessee submitted that an inadvertent error occurred while filing the application in Form No. 10AB for registration under Section 80G. She explained that in the said application, the assessee erroneously selected clause (ii) of the first proviso

NITCON SOCIAL FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX(EXEMPTION),MUMBAI, MUMBAI

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

iii) was required to be made as per\namendment made in the Act by Finance Act, 2024.\n9) Assessee Company then approached an external Chartered Accountant\nnamely, Thacker Butala Desai, Chartered Accountants at Mumbai to\naddress the rejection of order u/s.80G(5) of the I.T.Act, 1961.\n10) The said CA Firm approached the ITO (HQ) Exemption, Mumbai to\naddress

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

delay of 4 days in filing the appeal by the Revenue is condoned. 15. The issue arising in Ground No.1, raised in Revenue’s appeal, pertains to the deduction claimed under section 80G of the Act on Corporate Social Responsibility (“CSR”) expenses. 16. The brief facts of the case pertaining to this issue, as emanating from the record, are: During

RASHTRA TEJ MANCH,MUMBAI vs. CIT (EXEMPTION), MUMBAI

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

condone the delay in filing the Form 10AB u/s 80G of the Act, the Ld. Coordinate Bench of ITAT Surat in Swach Vapi Mission Trust (supra) has held that the Tribunal is a final fact finding authority, and based on the assessee facts and undue hardship created by the clause (iii) of 3rd proviso of section 80(5

SHRIJAL WELFARE FOUNDATION,SANTACRUZ (EAST) vs. CIT (EXEMPTION) MUMBAI, CUMABALLA HILL

In the result, both the appeals are allowed for statistical

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

5 of the Limitation Act. evaluating sufficiency of cause for condonation of delay, the Hon’ble evaluating sufficiency of cause for condonation of delay, the Hon’ble evaluating sufficiency of cause for condonation of delay, the Hon’ble Supreme Court in the case of Collector of Land Acquisition v. lector of Land Acquisition v. Supreme Court in the case