BHARTIYA UTKARSH MANDAL,NAGPUR vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, PUNE

In the result, appeal filed by the assessee is dismissed

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

section 80G(5), the said circular was squarely applicable to the case. (6) Without prejudice to Ground Nos. 2, 3, 4 and 5 raised above, the CIT, Exemptions has erred in not condoning the delay

VAIDIK ANUSANDHAN KENDRA,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, appeals filed by the assessee are allowed for\nstatistical purposes in terms as indicated above

condoned the delay, citing the peculiar facts and miniscule delay. However, noting the assessee's failure to provide documentary evidence for their contentions and the potential violation of natural justice by the CIT(E), the Tribunal decided to remand the appeals back to the CIT(E).", "result": "Remanded", "sections": [ "12A(1)(ac)(vi)–ITREM(B)", "80G

ELGAR PRATISTHAN,CHANDRAPUR vs. ITO WARD-3 EXEMPTION, NAGPUR

In the result, the grounds of appeal raised by the assessee are

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Elgar Pratisthan Ito, Ward–3 (Exemption), Nagpur Pragati Nagar, Rayatwari Ward, Vs Bsnl Rttc Building, Nagpur, Tadala Road, Chandrapur, Maharashtra – 440006. Maharashtra–442402. [Pan: Aaate2218A] Appellant / Assessee Respondent / Revenue

condonation of delay. The ld. CIT–DR submits that assessee has raised very vague plea which is not reasonable explanation of delay. The ld. CIT–DR further submits that assessee does not fulfilled the condition of clause (i) to (v) of section 80G

DHARMA JAAGRAN NYAAS CHANDRAPUR,CHANDRAPUR vs. ITO WARD-3, EXEMP, NAGPUR, NAGPUR

In the result the appeal filed by the assessee is allowed for statistical purpose

Bench: Shri Pawan Singh& Shri Khettra Mohan Roydharma Jaagran Nyaas Ito Ward – 3 Pathanpura, Samadhi Ward, Vs Bsnl, Rttc Bldg. Chandrapur, Nagpur Nagpur – 440001 [Pan: Aactd0729R] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit Dr Date Of Hearing 27.02.2026 Date Of Pronouncement 01.04.2026

section 80G(5) of the Act. it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

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

condonation of delay. 5. Here the learned Commissioner of Income Tax (Exemp.) (“the learned CIT(E)”) had denied the approval under section 80G

YUVA FOUNDATION,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes

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

delay of 63 days in filing the present appeals before the Tribunal is hereby condoned. We now proceed to dispose off the appeals on merit. 4. The issue involved in both the appeals relate to rejection of final approval under section 12A(1)(c) and under section 80G

YUVA FOUNDATION,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes

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

delay of 63 days in filing the present appeals before the Tribunal is hereby condoned. We now proceed to dispose off the appeals on merit. 4. The issue involved in both the appeals relate to rejection of final approval under section 12A(1)(c) and under section 80G

YOUNG ENGINEERS EDUCATION SOCIETY,KURKHEDA vs. CIT (EXEMPTION), PUNE

In the result, both the appeals of assessee are allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

delay may kindly be allowed in both the appeals. 3. On merits the ld AR of the assessee submits that submits that due to inadvertence, the assessee while filing application for registration under section 12AB, the assessee selected inappropriate sub-clause (vi) of clause (ac) of sub–section (1) of section 12A, instead of sub–clause (iii) of clause

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

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 of I.T. Act 1961 considering the facts and evidence on record

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

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 of I.T. Act 1961 considering the facts and evidence on record

EARTH FOCUS FOUNDATION,NAGPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, PUNE

In the result, appeal filed by the assessee is dismissed as withdrawn

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

section 80G(5). 6. Ground No. 6 Without prejudice to Ground Nos. 2, 3, 4 and 5 raised above, the CIT, Exemptions has erred in not condoning the delay

VAIDIK ANUSANDHAN KENDRA,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes in terms as indicated above

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

80G of the Income Tax Act, 1961 (for short "the Act") and, therefore, for the sake of brevity, these appeals were heard together and are being disposed off by way of this consolidated order by taking into consideration the appeal being ITA no.160/Nag./2025, as a lead case, the result of which shall mutatis mutandis apply to other appeal filed

PDKV RESEARCH AND INCUBATION FOUNDATION ,AKOLA vs. CIT, EXEMPTION, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 235/Nag/2023 Pdkv Research & Incubation Foundation Krishi Nagar, Shivani Airport Area, Akola-444004 Pan:Aakcp6318F . . . . . . . अपीलार्थी / Appellant

condone the delay. ITAT-Nagpur Page 1 of 3 PDKV Research & Incubation Foundation 3. Briefly stated facts borne out of the case records are; 3.1 The appellant is a section 8 company incorporated under the provisions of Companies Act, 2013 which vide its Application No. CIT Exemption Pune/2022- 23/12AA/12372 dt. 24/09/2022 in Form 10AB applied for registration

MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

delay was marginal and on account of circumstances beyond the control of the Appellant and which deserved to be condoned as per law and in the interest of justice. 3. On the facts and circumstances of the case and in law, the Appellant having filed the audit report in Form 10B along with the return of income which was filed

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

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee is registered as ‘Hasham Seth Public Library And Charitable Trust’ under the provisions of Bombay Public Trust Act, 1950 [Pg01-02/PB] which

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

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee is registered as ‘Hasham Seth Public Library And Charitable Trust’ under the provisions of Bombay Public Trust Act, 1950 [Pg01-02/PB] which

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.

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G(5)(vi) of the Act, pursuant to which

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.

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G(5)(vi) of the Act, pursuant to which