R S PANDIT AND DAMYANTI PANDIT CHARITABLE TRUST,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR

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

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

section 80G(5). 3 Sanghvi J.J. Gulabchand Charitable Trust ITA no.629, 630 & 631/Nag./2024 2.2 Despite this procedural error, the trust

URMI PANDIT CHARITABLE TRUST,NAGPUR vs. ITO WARD-1, EXEMPTION, NAGPUR

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

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

section 80G(5). 3 Sanghvi J.J. Gulabchand Charitable Trust ITA no.629, 630 & 631/Nag./2024 2.2 Despite this procedural error, the trust

SANGHVI J J GULABCHAND CHARITABLE TRUST,NAGPUR vs. ITO WARD-1, EXEMPTION, NAGPUR

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

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

section 80G(5). 3 Sanghvi J.J. Gulabchand Charitable Trust ITA no.629, 630 & 631/Nag./2024 2.2 Despite this procedural error, the trust

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.371/Nag/2023 िनधा"रण वष" / Assessment Year : N.A. Nageshwara Charitable The Commissioner Of Trust, V Income Tax, Exemption, 101, Laxmi Vilas Apartment, S Pune. Khare Town, Rangole Marg, Dharampeth, Nagpur, Maharashtra – 440010. Pan: Aaatn2648F Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ar Revenue By Shri Kailash C.Kanojiya – Cit(Dr) Date Of Hearing 18/03/2024 Date Of Pronouncement 19/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 03.11.2022. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That Nageshwara Charitable Trust [A]

Charitable Trust [A] “(vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under section 12AA, for approval under section 80G

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE ( EXEMPTION ), NAGPUR vs. M/S SHRI DADASAHEB GAWAI , NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

80G and Section Shri Dadasaheb Gawai Charitable Trust ITA no.2/Nag./2018 10(23C)(iiiab) of the Income Tax Act, 1961 in the return

DR BABASAHEB AMBEDKAR NATIONAL ASSOCIATION OF ENGINEERS,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

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

Bench: Shri V. Durga Rao & Shri V. Durga Rao

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

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

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

section 80G(5)(iv)(A) of the Income Tax Act, 1961 is hereby cancelled.” 4. Before us, the learned Authorised Representative furnished meticulous and incisive written submissions which are pertinent to reproduce herein below:– “1) The trust Janardhan Swami Yogabhyasi Mandal is charitable

HISLOP COLLEGE ALUMNI ASSOCIATION ,NAGPUR vs. CIT EXEMPTION, PUNE

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

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

trust deed / MoA for transfer or application of income for any purpose other than charitable purposes etc.. The information / details were called for under the provisions of sub-clause (a) of clause (ii) of second proviso to section 80G

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

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

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

trust, filed applications seeking registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. A notice was issued by the Ld. CIT(E) on 04.06.2024 calling for various details in respect of charitable

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

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

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

trust, filed applications seeking registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. A notice was issued by the Ld. CIT(E) on 04.06.2024 calling for various details in respect of charitable

HARIOM BABA GAUSHALA ASHRAM TRUST,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR

In the result, the appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Hariom Baba Gaushala Ashram Trust Ito, Ward – 1 Anaj Bazar, Itwari, Maharashtra – Vs Bsnl Rttc Building, Maharashtra 440002. – 440001. [Pan: Aaath4093E] Appellant / Assessee Respondent / Revenue Assessee By Shri Prakash Nanwani, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

Trust ITA 135/Nag/2025 A.Y. 2022–23) submits that condition under section 80G(5) are duly satisfied. Firstly, the assessee is having valid registration under section 12AB and its income is eligible for exemption under section 11 & 12, secondly, all income and assets are applied for charitable

GAYATRI GRAM VIKAS SANSTHA,AKOLA vs. INCOME TAX OFFICER WARD 2 EXEMPTION NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed for statistical purposes

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

charitable activities and genuiness of the activities of trust. 2 AVI Foundation ITA no.478/Nag./2024 1. Any other ground of appeal to be raised at the time of hearing with prior approval of the Hon'ble Authority.” 3. The assessee filed application in Form no.10AB under clause (iii) of first proviso to sub–section (5) of section 80G

UNIVERSAL MULTIPURPOSE SOCIETY, NAGPUR,NAGPUR vs. CIT EXEMPTION, PUNE

section 80G(5) of the Act. Both the\nappeals are interconnected, therefore with the consent of both the parties;\nboth the appeals were heard together.\n2. Rival submissions of both the parties have been heard and record perused.\nThe Id. Authorised Representative (AR) of the assessee submits that the\nassessee is a charitable Trust

DEESHA MEDICAL AND EDUCATION FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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

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

Charitable Trust vs Central Board of Direct Taxes & Commissioner of Income Tax (Exemptions) highlights this extension and questions the omission or typographical error in the second circular regarding the provisos to section 80G

SHRI NAVJYOT FOUNDATION,GONDIA vs. CIT EXEMPTION, PUNE, PUNE

In the result, ITA No. 199/Nag/2025 is allowed for statistical purposes

charitable Trust /Institution, filed application for registration\nof Trust under section 12AA/12AB on 26.06.2024. First notice of hearing\nwas responded, however the assessee could not respond to second notice\ndated 20.01.2025 wherein certain details about the object and activities\nand other requirement was sought by the CIT(E). The assessee could not\nfurnish such reply, resultantly the application of assessee

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

In the result, appeal filed by the assessee is allowed

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

charitable. Insofar as object of the assessee trust is concerned, it is religious, relief to the poor people, education and medical relief, etc. After considering the submissions of the assessee and on perusal of the record available before us, we prima–facie come to a conclusion that the assessee is carrying on activities towards parting education as well as giving

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

In the result, appeal filed by the assessee is allowed

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

charitable. Insofar as object of the assessee trust is concerned, it is religious, relief to the poor people, education and medical relief, etc. After considering the submissions of the assessee and on perusal of the record available before us, we prima–facie come to a conclusion that the assessee is carrying on activities towards parting education as well as giving

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXMPTION, PUNE

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

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

section 80G of the Income Tax Act, 1961. 2. The order passed by CIT (Exemption) non–granting registration u/s 80G is unjustified, unwarranted and bad in law. 3 ITA No. 114/Nag/2025 and ITA No. 2456/Pun/2024 Utkarsha Sanstha 3. The learned CIT (Exemption) ought to have granted registration u/s 80G of I.T. Act 1961 considering the facts and evidence on record