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

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]

iii) of the Proviso to Section 80G(5) of the Act, since they have obtained Provisional registration. 9 Nageshwara Charitable 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 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

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

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

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

Charitable Trust ITA no.2/Nag./2018 (iii) Out of 76 persons who did not attend the office but chose to submit written reply, 75 persons affirmed that they have given the donation to the assessee trust. However, in 1 case, Shri Kisna Sitaram Motghare denied that he had given any donation to the assessee trust. Of these 76 persons, 23 persons

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

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

section 80G(5) of the Income Tax Act, 1961 is not fulfilled. (ii) As per the provisions of Rule 17A(2)(k) of the Income Tax Rules, 1962, the application in Form No. 10AB shall be accompanied by note on activities giving details of activities actually carried out but you have failed to comply with those provisions. You ought

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

80G of I.T. Act 1961 considering the facts and evidence on record. 4. The learned CIT (Exemption) erred in cancelling the provisional registration without specifying any specified violation in the case of assessee. 5. The learned CIT (Exemption) erred in not Granting registration by observing discrepancies regarding genuineness of charitable activities, details of donation where assessee specifically requested for grant

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

80G of I.T. Act 1961 considering the facts and evidence on record. 4. The learned CIT (Exemption) erred in cancelling the provisional registration without specifying any specified violation in the case of assessee. 5. The learned CIT (Exemption) erred in not Granting registration by observing discrepancies regarding genuineness of charitable activities, details of donation where assessee specifically requested for grant

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

iii) To hold Bhajans, Lectures, or religious discourses pertaining to Philosophy in general and TATVAVADA or DWAITHA Philosophy in particular; (iv) To make all efforts to establish a Vrundavan of Sri Guru Raghavendra Swami at Nagpur as early as possible; and (v) To have Social Cultural and educational activities from time to time. 4. The learned CIT(E), after considering

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

iii) To hold Bhajans, Lectures, or religious discourses pertaining to Philosophy in general and TATVAVADA or DWAITHA Philosophy in particular; (iv) To make all efforts to establish a Vrundavan of Sri Guru Raghavendra Swami at Nagpur as early as possible; and (v) To have Social Cultural and educational activities from time to time. 4. The learned CIT(E), after considering

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

Appeals are ALLOWED FOR STATISTICAL

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

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

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

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

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.

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

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

Appeals are ALLOWED FOR STATISTICAL

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.

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

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

iii) Present application has been filed u/s 10(23C) (iv) (B) for grant of registration u/s 10(23C) (vi) of the Act. Provisions of said section applies to an institution existing solely\n4\nG.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

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

In the result, assessee's appeal being ITA no

iii) Present application has been filed u/s 10(23C) (iv) (B) for grant of registration u/s\n10(23C) (vi) of the Act. Provisions of said section applies to an institution existing solely\n4\nG.H.R. Educational Foundation\nITA no.538 & 615/Nag./2024\nfor educational purposes. However, as noticed from the MOA of the institution, the\nobjects provide for many activities other than