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27 results for “charitable trust”+ Section 80G(5)(ii)clear

Sorted by relevance

Mumbai311Delhi226Pune183Chennai165Ahmedabad159Kolkata134Jaipur129Surat104Bangalore101Rajkot56Hyderabad43Amritsar38Lucknow36Indore34Chandigarh31Nagpur27Cuttack14Agra14Cochin10Jodhpur9Visakhapatnam8Karnataka8Panaji8Raipur7Allahabad7Ranchi6Jabalpur5Dehradun5Calcutta4Patna3Telangana3Punjab & Haryana2SC1Varanasi1Rajasthan1

Key Topics

Section 12A69Section 80G(5)62Section 80G50Exemption26Section 1020Charitable Trust17Section 12A(1)(ac)9Section 80G(5)(vi)9Natural Justice

DEVANSHI FOUNDATION ,NAGPUR vs. CIT EXEMPTION , PUNE

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

ITA 381/NAG/2023[2024-25]Status: DisposedITAT Nagpur01 Aug 2024AY 2024-25

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 80GSection 80G(5)

charitable purpose and if it fulfils the following conditions, namely:- (vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Principal Commissioner or Commissioner: Provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner

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

Showing 1–20 of 27 · Page 1 of 2

8
Section 86
Section 113
Addition to Income2
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)

ii) of section 80G(5) when read in conjunction with Explanation 3 to section 80G of the Income Tax Act, 1961. Furthermore, the trust does not fall within the exceptions provided under section 80G(5B) of the Income Tax Act, 1961. 4.2 Further, on the issue of investments in Fixed Deposit Receipts (FDRs) and bank accounts without their utilization

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

ITA 171/NAG/2024[2024-25]Status: DisposedITAT Nagpur16 May 2024AY 2024-25

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

For Appellant: NoneFor Respondent: Shri Kailash C. Kanojiya
Section 80G(5)

charitable purpose and if it fulfils the following conditions, namely:- (vi) in relation to donations made after the 31st day of March, 1992, the insti- tution or fund is for the time being approved by the Principal Commissioner or Commissioner: Dr. Babasaheb Ambedkar National Association of Engineers ITA no.171/Nag./2024 Provided that the institution or fund referred to in clause

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

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

ITA 631/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

ii) of sub–section (5) of section 80G of the Income Tax Act, 1961 ("the Act") thereby denying registration section 80G of the Act. 2. Since the grounds are common and inter–linked, a common order is passed for convenience by taking appeal in ITA no.629/ Nag./2024, as a lead case. 3. The learned Counsel for the assessee

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

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

ITA 629/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

ii) of sub–section (5) of section 80G of the Income Tax Act, 1961 ("the Act") thereby denying registration section 80G of the Act. 2. Since the grounds are common and inter–linked, a common order is passed for convenience by taking appeal in ITA no.629/ Nag./2024, as a lead case. 3. The learned Counsel for the assessee

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

ITA 630/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

ii) of sub–section (5) of section 80G of the Income Tax Act, 1961 ("the Act") thereby denying registration section 80G of the Act. 2. Since the grounds are common and inter–linked, a common order is passed for convenience by taking appeal in ITA no.629/ Nag./2024, as a lead case. 3. The learned Counsel for the assessee

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

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

ITA 148/NAG/2024[Not Applicable]Status: DisposedITAT Nagpur15 May 2024

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

For Appellant: Shri J.M. RanadeFor Respondent: Shri Kailash C. Kanojiya
Section 80GSection 80G(5)Section 80G(5)(vi)

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

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)

charitable activities of the trust and simply rejected the application of the assessee on technical ground i.e. obtaining provisional registration in wrong section. The action of the Hon'ble CIT is totally incorrect and unjustified. 21) So considering the above facts it is clearly observed that the Hon'ble Commissioner do not have any other adverse objection on the activities

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

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

ITA 371/NAG/2023[2024-25]Status: DisposedITAT Nagpur19 Mar 2024AY 2024-25

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]

Section 10Section 11Section 12ASection 257Section 80GSection 80G(5)

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

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)

section 80G(5), the scope of enquiry is limited to examine (i) the objects of the trust, and (ii) the genuineness of its activities on a prima facie basis. The law does not mandate a conclusive or exhaustive verification of each activity or beneficiary at this stage. In the present case, assessee has placed on record various documents such

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)

section 80G(5), the scope of enquiry is limited to examine (i) the objects of the trust, and (ii) the genuineness of its activities on a prima facie basis. The law does not mandate a conclusive or exhaustive verification of each activity or beneficiary at this stage. In the present case, assessee has placed on record various documents such

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

ITA 2/NAG/2018[2014-2015]Status: DisposedITAT Nagpur11 Jul 2024AY 2014-2015

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 115BSection 12A

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

ITA 135/NAG/2025[2022-23]Status: DisposedITAT Nagpur23 Feb 2026AY 2022-23

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

Section 11Section 12ASection 254(1)Section 80A(5)Section 80A(5)(i)Section 80GSection 80G(5)

80G(5). We find that there is no dispute that assessee is having valid registration under section 12AB. The assessee also fulfilled the condition that 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 purposes, thirdly trust is not created

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

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

ITA 592/NAG/2024[2022-23]Status: DisposedITAT Nagpur17 Feb 2025AY 2022-23

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

For Appellant: Ms. Shrishti PandeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

trust has constructed a temple. This activity is purely religious in nature and not treated as charitable activity. Thus, it is seen that you have made substantial expenditure on religious activities and has violated the conditions laid down u/s. 80G(5)(ii) read with section

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

ITA 284/NAG/2024[00]Status: DisposedITAT Nagpur26 Jun 2024

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

For Appellant: Shri Swapnil GawandeFor Respondent: Shri Kailash C. Kanojiya
Section 10Section 12ASection 35Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G of the Act should be reckoned as directory and not mandatory. Deesha Medical And Education Foundation ITA no.284/Nag./2024 2. On the facts and circumstances of the case and in law, the ld. CIT(E) has failed look over the Circular no. 6 of 2023 dated 24th May 2023. The circular, in point no. 5(ii) regarding Form

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

ii) & 80G(5) of the Income Tax Act, 1961 (the Act). We shall first take up appeal in ITA No. 2 ITA No. 114/Nag/2025 and ITA No. 2456/Pun/2024 Utkarsha Sanstha 2456/Nag/2025 for A.Y. 2024–25 as lead case. The assessee has raised the following grounds of appeal: “1. The learned CIT (Exemption), Pune erred in not granting registration

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

ii) & 80G(5) of the Income Tax Act, 1961 (the Act). We shall first take up appeal in ITA No. 2 ITA No. 114/Nag/2025 and ITA No. 2456/Pun/2024 Utkarsha Sanstha 2456/Nag/2025 for A.Y. 2024–25 as lead case. The assessee has raised the following grounds of appeal: “1. The learned CIT (Exemption), Pune erred in not granting registration

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 229/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

80G(5)(vi) of the Act in the name ‘Hasamseth Pablik Laybrari And Cheritebal Trust’, pursuant to which it applied for regular registration in Form No 10AB on 29/09/2022 u/s 12A(1)(ac)(iii) under the category of charitable trust/institution and also applied for regular registration u/clause (ii) of first proviso to section

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 226/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

80G(5)(vi) of the Act in the name ‘Hasamseth Pablik Laybrari And Cheritebal Trust’, pursuant to which it applied for regular registration in Form No 10AB on 29/09/2022 u/s 12A(1)(ac)(iii) under the category of charitable trust/institution and also applied for regular registration u/clause (ii) of first proviso to section

SHRI SARAWATI EDUCATION SOCIETY,AKOLA vs. CIT EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 225/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

80G(5)(vi) of the Act, pursuant to which it had e-filed application in Form No 10AB on 24/09/2022 for seeking grant of regular registration u/s 12A(1)(ac)(iii) under the category of charitable trust / institution and further an application in Form 10AB of even date thereby applied for regular registration u/clause (ii) of first proviso to section