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

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

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

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(5

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

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

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

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

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

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 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

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

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

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

SHRI AMARDAS BABA SANSTHAN TRUST ,WASHIM vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), PUNE

In the result, appeal filed by the assessee is allowed

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

charitable nature. 3) Learned C.I.T. (Exemption) failed to see, appreciate and apply the decision of Nagpur Bench of ITAT in the case of Shiv Mandir Deosthan Panch Committee Sanstha Vs. C.I.T. 150 TTJ 452/56 SOT 456 wherein on similar facts Hon. ITAT directed grant of 80G(5) approval. PRAYER: It is prayed that order of C.I.T. (Exemption) U/s.80G(5

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

Charitable Trust and registered under the Bombay Public Trust Act, 1950 and Societies Registration Act, 1860. The assessee–trust is engaged in providing new education syllabus, Computer Knowledge, Group activity safe and unsafe touch, Vocational Training and other social activities as per Memorandum of Society and maintained regular books of account and books of accounts were audited. 5