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 trust with primary objects of providing Yoga Education to general public free of cost. 2

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

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

2. Previous 80G Registration and Compliance: 2.1 The appellant trust was previously registered under section 80G(5) (vi) of the Income-tax Act, 1961, by the competent authority. Following the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, all existing approvals under section 80G(5)(vi) required re-application within three months from April

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

2. Previous 80G Registration and Compliance: 2.1 The appellant trust was previously registered under section 80G(5) (vi) of the Income-tax Act, 1961, by the competent authority. Following the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, all existing approvals under section 80G(5)(vi) required re-application within three months from April

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

2. Previous 80G Registration and Compliance: 2.1 The appellant trust was previously registered under section 80G(5) (vi) of the Income-tax Act, 1961, by the competent authority. Following the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, all existing approvals under section 80G(5)(vi) required re-application within three months from April

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]

80G. (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— 2 Nageshwara Charitable Trust [A] (i) … (ii) ….. (2) The sums referred to in sub-section (1) shall be the following, namely :— (a) …….. (b) ………….. (c) ………………… (d)…………. (4) ………………………. (5) This section applies to donations to any institution

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 of income. The assessee has maintained data of all donors such as name and address as per section 115BBC of the Income Tax Act. The assessee society is existing solely for educational purposes and has been substantially

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

A,C.I.T. (EXEMPTION), NAGPUR vs. M/S VIDARBHA CRICKET ASSOCIATION, NAGPUR

In the result, all the appeals of the Revenue are dismissed

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

Section 2(15) of the Act as introduced by the Finance Act, 2008 with effect from 1st April, 2009, the advancement of any other object of public utility shall not be charitable purpose if it involves carrying of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to trade, commerce

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

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(5) of the Income Tax Act, 1961. These are the basic details required to ascertain the overall nature of the activities of the trust. 2.1 The assessee was requested to submit its compliance

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 of the Act. 3. On the facts and circumstances of the case and in law, the Id. CIT(E) failed to appreciate that the appellant company received

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXEMPTION, 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

iv of first provision to sub section (5) of 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

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

iv of first provision to sub section (5) of 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

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

2. On the facts and circumstances of the case and the law, the learned CIT(Exemption) erred in ignoring the claimed purpose as Religious cum Charitable trust while rejecting the application of the assessee. 3. On the facts and circumstances of the case and the law, the learned CIT(Exemption) erred in concluding that assessee has not made any expenditure

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

2. On the facts and circumstances of the case and the law, the learned CIT(Exemption) erred in ignoring the claimed purpose as Religious cum Charitable trust while rejecting the application of the assessee. 3. On the facts and circumstances of the case and the law, the learned CIT(Exemption) erred in concluding that assessee has not made any expenditure

SANKALP VOLUNTARY SOCIAL ORGANISATION NAGPUR,NAGPUR vs. INCOME TAX OFFICER WARD 1 (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

80G without verification charitable activities and genuiness of the activities of trust. 3. Any other ground of appeal to be raised at the time of hearing with prior approval of the Hon'ble Authority. 2 Sankalp Voluntary Social Organisation ITA no.553/Nag./2024 3. The learned CIT(A) rejected the registration only on the ground that the assesse applied for provisional

AACHARYA SHRI RUSHIRAJBABA PRATISTHAN,NAGPUR vs. CIT, EXEMPTION , PUNE

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

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

iv) Kindly furnish evidences claiming expenses on charitable activities such as bills/vouchers/invoices alongwith photographs of activities carried out by your trust." 5. The assessee was requested to show cause as to why the application should not be rejected and why the approval granted under section 80G(5) of the Income Tax Act, 1961 should not be cancelled. The assessee

G.H.R. EDUCATION FOUNDATION,NAGPUR vs. CIT EXEMPTION, PUNE

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

iv) (B) for grant of registration u/s 10(23C) (vi) of the Act. Provisions of said section applies to an institution existing solely 4 G.H.R. Educational Foundation ITA no.538 & 615/Nag./2024 for educational purposes. However, as noticed from the MOA of the institution, the objects provide for many activities other than education, for e.g. running rehabilitation centre, clinics