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

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

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

vi) required re-application within three months from April 1, 2021. However, due to a bona fide mistake, the appellant inadvertently applied under wrong clause (iv) instead of clause (i) of the first proviso to section 80G(5). 3 Sanghvi J.J. Gulabchand Charitable 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

vi) required re-application within three months from April 1, 2021. However, due to a bona fide mistake, the appellant inadvertently applied under wrong clause (iv) instead of clause (i) of the first proviso to section 80G(5). 3 Sanghvi J.J. Gulabchand Charitable 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

vi) required re-application within three months from April 1, 2021. However, due to a bona fide mistake, the appellant inadvertently applied under wrong clause (iv) instead of clause (i) of the first proviso to section 80G(5). 3 Sanghvi J.J. Gulabchand Charitable Trust

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

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

vi) or sub- clause (via) of clause (23C) of section 10 or section 11 or section 12 for any previous year ending on or before the date of such application, at any time after the commencement of such activities.' 16) It is further submitted that, the Hon'ble CIT was correct in sign that the activities of the trust commenced

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

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

vi) and for regular approval u/s. 80G(5) of the Income Tax Act, 1961 (for short, “Act”) have been rejected. ITA Nos. 71 & 72/NAG/2025 (Social Educational and Welfare Association) 2. The assessee is a trust, filed applications seeking registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. A notice was issued

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

vi) and for regular approval u/s. 80G(5) of the Income Tax Act, 1961 (for short, “Act”) have been rejected. ITA Nos. 71 & 72/NAG/2025 (Social Educational and Welfare Association) 2. The assessee is a trust, filed applications seeking registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. A notice was issued

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

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

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)(vi

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

charitable organizations set up for advancement of objects of general public utility are entirely different from charities set up or established for the object of imparting education. In the case of the latter, the basis of exemption is Section 10(23C) (iiiab), (iiiad) and (vi). In all these provisions, the positive condition 'solely for educational purposes and the negative injunction

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

In the result, assessee's appeal being ITA no

charitable\norganizations set up for advancement of objects of general public utility are\nentirely different from charities set up or established for the object of imparting\neducation. In the case of the latter, the basis of exemption is Section 10(23C)\n(iiiab), (iiiad) and (vi). In all these provisions, the positive condition 'solely for\neducational purposes and the negative

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

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 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

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