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28 results for “charitable trust”+ Section 12A(1)(ac)clear

Sorted by relevance

Pune336 Mumbai230 Ahmedabad212 Jaipur153 Delhi150 Chennai101 Surat93 Kolkata78 Rajkot67 Hyderabad61 Bangalore56 Amritsar39 Nagpur28 Indore25 Chandigarh24 Cochin21 Lucknow21 Visakhapatnam20 Patna15 Agra14 Ranchi14 Panaji11 Jodhpur11 Cuttack9 Jabalpur7 Raipur7 Telangana5 Dehradun4 Varanasi4 Guwahati3 Allahabad2 Punjab & Haryana2 SC1

Key Topics

Section 12A99 Section 80G(5)28 Exemption28 Section 12A(1)(ac)25 Section 80G19 Charitable Trust16 Natural Justice7 Section 115 Section 123 Addition to Income

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTHAN,CHANDAPUR vs. ITO WARD-3,EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

ITA 628/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)

charitable trust it applied for the registration on 24/01/2024 under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTAN,CGANDRAPUR vs. ITO WARD-3, EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

Showing 1–20 of 28 · Page 1 of 2

3

Condonation of Delay3

ITA 605/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)

charitable trust it applied for the registration on 24/01/2024 under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A

BHARTIYA SEVA SADAN,AKOLA vs. CIT EXEMPTION, PUNE , PUNE

In the result, assessee’s appeal stands allowed, but for statistical purpose only

ITA 614/NAG/2024[2023-24]Status: DisposedITAT Nagpur25 Feb 2025AY 2023-24

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

Section 12A(1)(ac)(iii), but faced communication challenges in responding to notices. This led to the cancellation of provisional registration. The cancellation order also stated that the trust is not adhering to objectives i.e. running school, according to circumstantial evidence such as affiliation with Sant Gadge Baba Amravati University, Tax Audit report, expenditure on charitable

SHREE GURURAGHAVENDRA SWAMY BHAJAN MANDAL,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeal filed by the assessee is allowed

ITA 31/NAG/2024[2023-24]Status: DisposedITAT Nagpur18 Nov 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Milind BhusariFor Respondent: Shri Rajiv Benjwal

section 12A(1)(ac) of the Act. The assessee trust, in its application, has mentioned that the nature and activities of the trust is religious / charitable

SHREE GURURAGHAVENDRA SWAMY BHAJAN MANDAL,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeal filed by the assessee is allowed

ITA 32/NAG/2024[2023-24]Status: DisposedITAT Nagpur18 Nov 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Milind BhusariFor Respondent: Shri Rajiv Benjwal

section 12A(1)(ac) of the Act. The assessee trust, in its application, has mentioned that the nature and activities of the trust is religious / charitable

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

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

ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr

Section 80GSection 80G(5)

ac) of sub-section (1) of section 12A of the Act, up to 30/09/2023. Thus, no further extension of time has been granted for application under clause (iii) of first proviso to sub-section (5) of section 80G of the Act vide the said Circular dated 24/05/2023. 8. From the above, it is evident that the present application filed

JANARDHAN SWAMI YOGABHYASI MANDAL NAGPUR,NAGPUR vs. ITO WARD 1 EXEMP, NAGPUR, NAGPUR

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

ITA 608/NAG/2024[2024-25]Status: DisposedITAT Nagpur05 Feb 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Saurabh a/wFor Respondent: Shri Sandipkumar Salunke

Section 80GSection 80G(5)Section 80G(5)(iv)

12A on 04/10/1983 in old regime of trust provisions and on 29/03/2022 under new regime of trust provisions, the copy of registration certificates are enclosed at page no. 7 to 10. 5) The trust was also holding certificate u/s 80G of Income tax Act under old regime which was renewed on 29/09/2005 and again renewed on 21/10/2011, the copies

GOSPEL INDIA MINISTRIES,CHANDRAPUR vs. CIT (EXEMPTION), PUNE

In the result, appeal by the assessee is allowed

ITA 563/NAG/2024[-]Status: DisposedITAT Nagpur27 Jan 2025

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 12A(1)(ac)

12A(1)(ac)(vi) in any other case, where activities of the trust or institution have- (A) ...... (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub-clause (iv) or subclause (v) or sub-clause (vi) or sub- clause (via) of clause

GOSPEL INDIA MINISTERIES,CHANDRAPUR vs. CIT (EXEMPTION), PUNE

In the result, appeal by the assessee is allowed

ITA 267/NAG/2024[00-00]Status: DisposedITAT Nagpur27 Jan 2025

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 12A(1)(ac)

12A(1)(ac)(vi) in any other case, where activities of the trust or institution have- (A) ...... (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub-clause (iv) or subclause (v) or sub-clause (vi) or sub- clause (via) of clause

ASSOCIATION OF PHYSICIANS OF INDIA VIDARBHA CHAPTER,NAGPUR vs. CIT EXEMPTION, PUNE

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

ITA 191/NAG/2024[CIT (EXEMPTION)]Status: DisposedITAT Nagpur22 Oct 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Prathamesh Nitin GhateFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)

ac) of sub- section (1) of section 12A under the Income Tax Act vide URN no. AABTA8764CE20231 dated 28.04.2023 w.e.f AY 2024-25 to AY 2026-27. Since the appellant trust was already engaged in carrying out its charitable

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXMPTION, PUNE

In the result, the grounds of appeal raised by the assessee are allowed for

ITA 114/NAG/2025[2024-25]Status: DisposedITAT Nagpur26 Feb 2026AY 2024-25

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Bhavesh Moryani, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR

Section 12ASection 12A(1)(ac)Section 80G

section 12AB r.w.s. 12A(1)(ac) (vi) of the Income Tax Act, 1961. Copy of provision registration on Page-3 To 7 of the Paper Book. The assessee has submitted application for permanent registration in Form 10AB on 30/09/2023. The CIT(E) has issued notice U/s. 12A(1)(ac)(iii) dated 24/11/2023. Copy of notice on Page

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXEMPTION, PUNE

In the result, the grounds of appeal raised by the assessee are allowed for

ITA 2546/PUN/2024[2024-25]Status: DisposedITAT Nagpur26 Feb 2026AY 2024-25

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Bhavesh Moryani, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR

Section 12ASection 12A(1)(ac)Section 80G

section 12AB r.w.s. 12A(1)(ac) (vi) of the Income Tax Act, 1961. Copy of provision registration on Page-3 To 7 of the Paper Book. The assessee has submitted application for permanent registration in Form 10AB on 30/09/2023. The CIT(E) has issued notice U/s. 12A(1)(ac)(iii) dated 24/11/2023. Copy of notice on Page

SHREE HANUMAN MANDIR SEWA SAMITI,, CIVIL LINES, GONDIA BAZAR vs. CIT, EXEMPTION, PUNE, PUNE

In the result, appeal filed by the assessee is allowed

ITA 275/NAG/2024[2024-25]Status: DisposedITAT Nagpur26 Dec 2024AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil BahariFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)

section 12A(i)(ac)(vi) of the Act is valid, the factual contours are narrated below:– “1. The appellant is a Society registered under the Society Registration Act, 1860 and also registered under the Mumbai Public Trust Registration Act, 1950 on 26th March, 2009 and is functioning since then. 2. The Society was formed with the following objects

ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI

In the result, the appeal filed by the Department is dismissed

ITA 223/NAG/2017[2013-2014]Status: DisposedITAT Nagpur28 Jun 2022AY 2013-2014

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.

For Appellant: ShriHimeshDemble (CA)For Respondent: ShriPiyushKolhe (CIT-DR)

Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)

12A of The Income Tax Act, 1961 and is eligible for exemption u/s 11. The assessee trust is regularly assessed to Income Tax. For the year under consideration, the assessee trust had filed its return of income on 28.03.2014 vide acknowledgement no. 168280314019390. The assessee's case was chosen for assessment for the A.Y. 2013-14, in which the amount

SHRI RAM MANDIR DEOSTHAN WARDHA ,WARDHA vs. CIT EXEMPTIONS PUNE, PUNE

In the result, assessee’s appeal stands allowed in terms indicated above

ITA 292/NAG/2024[2024-25]Status: DisposedITAT Nagpur14 Feb 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)Section 12A(1)(ae)Section 36A

ac). 2. The appellant craves leave to add or alter any other ground that may be taken at the time of hearing of this case.” 3. The assessee has filed application in Form no.10AB under section 12A(1)(ae)(iii) of the Income Tax Act, 1961 ("the Act") no 30/09/2023. Vide 2 Shri Ram Mandir Deosthan Wardha ITA no.292/Nag./2024

SHRI VYANKANATH MAHARAJ SHIKSHAN SANSTHA MURTIZAPUR,AKOLA vs. ITO WARD - 2, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)

1)(ac) (vi) of the Income Tax Act, 1961 is hereby cancelled.” 6. Before us, the learned Counsel for the assessee filed a gist of submissions which is also reproduced below:– “Application for post facto approval of loans to Charity Commissioner filed on 23/02/2024 is submitted before CIT(Exemption) on 24/02/2024. B) It has not been considered before Rejection

MAHA ACADAMY OF PEDIATRIC NEUROLOGY,NAGPUR vs. CIT(EXEMPTION), PUNE

In the result, appeal filed by the assessee stands allowed

ITA 217/NAG/2025[2025-26]Status: DisposedITAT Nagpur26 Mar 2026AY 2025-26

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymaha Academy Of Pediatric Cit (Exemptions), Pune Neurology, Plot No.7, Block Vs Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. Pan : Aaqam 4626 H Assessee Respondent Assessee By : Shri Pranav Ashtikar, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Pranav Ashtikar, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 12Section 12ASection 12A(1)(ac)

charitable trust and rejected the application filed u/s. 12A(1)(ac)(vi) of the Act. The Ld. CIT(E) failed to realize that a conference namely Neuropedicon 2024 was organized between 26th – 28th September, 2024 to create awareness about pediatric disorders coupled with discussion on intricate issues in medical science. The venue for the conference was Taj Cidade

PDKV RESEARCH AND INCUBATION FOUNDATION,AKOLA vs. CIT, EXEMPTION, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 230/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 230/Nag/2023 Pdkv Research & Incubation Foundation Krishi Nagar, Shivani Airport Area, Akola-444004 Pan:Aakcp6318F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]

Section 12ASection 12A(1)(ac)Section 8

section 8 company incorporated under the provisions of Companies Act, 2013 which on 14/10/2021 was granted a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Act. In terms of provisional registration the assessee vide Form No 10AB on 24/09/2022 applied for grant of regular registration u/s 12A(1)(ac)(iii) under the category of charitable trust

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 72/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 12ASection 80G(5)

12A(1)(ac)(vi) and for regular approval u/s. 80G(5) of the Income Tax Act, 1961 (for short, “Act”) have been rejected. ITA Nos. 71 & 72/NAG/2025 (Social Educational and Welfare Association) 2. The assessee is a trust, filed applications seeking registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. A notice

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 71/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 12ASection 80G(5)

12A(1)(ac)(vi) and for regular approval u/s. 80G(5) of the Income Tax Act, 1961 (for short, “Act”) have been rejected. ITA Nos. 71 & 72/NAG/2025 (Social Educational and Welfare Association) 2. The assessee is a trust, filed applications seeking registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. A notice