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

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 was granted provisional registration under clause (iv

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 was granted provisional registration under clause (iv

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 was granted provisional registration under clause (iv

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

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

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

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

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

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

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

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

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 the objectives, came to the conclusion that the activities of the assessee trust is only religious and not eligible

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

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 the objectives, came to the conclusion that the activities of the assessee trust is only religious and not eligible

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

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 education, for e.g. running rehabilitation centre, clinics

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

In the result, assessee's appeal being ITA no

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 education, for e.g. running rehabilitation\ncentre, clinics