AMAZING GRACE CHARITABLE TRUST,GOA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 282 & 283/Pan/2024 (A.Y. 2024-25) Amazing Grace Charitable Vs Cit (Exemptions), Unity Building Annex, Trust. Hno.725, . Mission Road, Stanthonyvaddo,Reachout, Bangalore-560027, Sonarbath,Guirim, Karnataka. Bardez-403507, Goa. . Pan .No. Aaita7122B (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By Smt.Neeru Agnihotri.Ar Revenue By Shri.Captain Pradeep Arya.Cit Dr सुनवाई की तारीख/Date Of Hearing 05.03.2025 घोषणा की तारीख/Date Of Pronouncement 06.03.2025 Order Per Bench: The Assessee Has Filed These Two Appeals Against The Separate Orders Of The Commissioner Of Income Tax (Exemptions)(Cit(E)), Bangalore Passed (I) U/Sec12A Of The Act Dated21-09-2024 & (Ii) U/Sec80G Of The Act Dated 21-09-2024. 2.The Assessee Has Raised The Grounds Of Appeal Challenging The Orders Of The Cit(E) Rejecting The Amazing Grace Charitable Trust.. Application Filed For (I) Registration U/Sec12Ab Of The Act. & (Ii) Approval U/Sec80(5) Of The Act.

trust and submissions filed/ up loaded in the proceedings. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the both impugned orders and direct the CIT(E) to denovo consider the applications

SHREE GEETA DHARM MANDAL,C/O S J KAMAT AND CO, SAKET vs. CIT(EXEMPTIONS), BANGALORE

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 288/Pan/2024 (A.Y. 2024-25) Shree Geeta Dharam Vs Cit (Exemptions), Unity Building Annex, Mandal, . Mission Road, Opp:Gram Panchayat, Bangalore-560027, Anjuna Bardez, Karnataka. Anjuna-403509 . Goa. Pan .No. Aawts4171Q (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By None(Letter 5-03-2025) Revenue By Shri.Captain Pradeep Arya.Dr

charitable activities as per the trust deed dated 30-08-2018. The assesse was 2 Shree Geeta Dharam Mandal . granted provisional registration under section 12AB of the Act in Form.no.10AC on 27-05-2021. Subsequently, as per the amended, provisions of section 12AB of the Act, The assessee for the purpose of permanent registration has uploaded e-application

PACT FOUNDATION,GOA vs. CIT, EXEMPTIONS, BENGALURU

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 311/Pan/2024 (A.Y. 2024-25) Pact Foundation, Vs Cit (Exemptions), Unity Building Annex, F1,Pirazona Moria, Bardez . Mission Road, Aldona.S.O, Bangalore-560027, Jasmine Plaza, Karnataka. North Goa-403508 . Goa. Pan .No. Aaftp2682J (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By None(Letter 4-03-2025) Revenue By Shri.Captain Pradeep Arya.Dr

charitable activities as per the registered trust deed dated 8-07-2022. The assesse was granted provisional registration under section 12AB of the Act in Form.no.10AC on 19-01-2023. Subsequently, as per the amended, provisions of section 12AB of the Act, The assessee for the purpose of permanent registration has uploaded e-application in Form. No.10AB

SHREE SADGURUS EDUCATIONAL & WELFARE TRUST,ALTO PORVORIM vs. ITO (EXEMPTIONS) , WARD 1, PANAJI

Appeals are allowed for statistical purposes in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

Charitable Institutions brought in by Finance Act, 2020 the assessee applied a fresh for grant of provisional 12A & provisional 80G registration under the amended provisions of the Act. The Ld. CIT(E) having satisfied with the compliance of law, vide order dt. 28/05/2021 granted a provisional registration u/s 12A(1)(ac)(i) of the Act and similarly upon a separate

SRI SAI SWADHYAY MANDAL,PORVORIM, GOA vs. ITO (EXEMPTION), WARD 1, PANAJI, PANAJI, GOA

Appeals are allowed for statistical purposes in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

Charitable Institutions brought in by Finance Act, 2020 the assessee applied a fresh for grant of provisional 12A & provisional 80G registration under the amended provisions of the Act. The Ld. CIT(E) having satisfied with the compliance of law, vide order dt. 28/05/2021 granted a provisional registration u/s 12A(1)(ac)(i) of the Act and similarly upon a separate

CONFRERIA DE N SRA DO BOM SUCCESSO DA CAPELA DE DONGORIM MANDUR,MANDURA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

trust established in accordance with applicable Indian Law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

CONFRARIA DO SSMO SACRAMENTO E N SRA DE AMPARO DA IGREJA DE MANDUR,MANDUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

trust established in accordance with applicable Indian Law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

CONFRARIA DE N SRA DO ROSARIO DA CAPELA DE NEURA,NEURA vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

trust established in accordance with applicable Indian Law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

COFRE DA CAPELA DE S SEBASTIAO NEURA,NEURA vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

trust established in accordance with applicable Indian Law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

CONFRARIA DO SSMO SACRAMENTO E SANTOS REIS MAGOS DA IGREJA DE REISMAGOS,VEREM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

trust established in accordance with applicable Indian Law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR, CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

justice. 3. The ld. CIT(A) has erred in not appreciating the fact that the appellant is a society registered under the Societies Registration Act, 1860 and the provisions of section 167B of the Income Tax Act 1961 are applicable to the appellant case. 4. The ld. AO and ld. CIT(A) has erred in applying the maximum marginal rate

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR OF INCOME TAX - CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

justice. 3. The ld. CIT(A) has erred in not appreciating the fact that the appellant is a society registered under the Societies Registration Act, 1860 and the provisions of section 167B of the Income Tax Act 1961 are applicable to the appellant case. 4. The ld. AO and ld. CIT(A) has erred in applying the maximum marginal rate

FABRICA DA IGREJA DE PARRA,PARRA vs. INCOME TAX OFFICER, (EXEMPTION) WARD -1, PANAJI

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 220 & 221/Pan/2025 Fabrica Da Igreja De Parra C/O, St. Annee Church Parra, Bardez, North Goa-403510 Pan : Aaatf2744C . . . . . . . Appellant V/S Income Tax Officer, Ward-1, Panaji . . . . . . . Respondent Appearances Assessee By : Ms Jinita Chatterjee [‘Ld. Ar’] Revenue By : Mr Azar Zain [‘Ld. Dr’] Date Of Conclusive Hearing : 11/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; By Present Twin Appeals, The Assessee Impugns Separate Orders Of Rejection Passed U/S 12Ab(3) Of The Income Tax Act [In Short ‘The Act’] By The Commissioner Of Income Tax, Exemption, Bengaluru [In Short ‘Cit(E)’] Vide Din & Order No. Itba/Exm/F/Exm45/2025- 16/1077247685(1) Dt. 20/06/2025 & 1077646854(1) Dt. 24/06/2025. Itat-Panaji Page 1 Of 9

trust established in accordance with applicable law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative ITAT-Panaji Page 6 of 9 Fabrica Da Igreja

FABRICA DA IGREJA DE PARRA,PARRA vs. INCOME TAX OFFICER, (EXEMPTION), WARD - 1, PANAJI

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 220 & 221/Pan/2025 Fabrica Da Igreja De Parra C/O, St. Annee Church Parra, Bardez, North Goa-403510 Pan : Aaatf2744C . . . . . . . Appellant V/S Income Tax Officer, Ward-1, Panaji . . . . . . . Respondent Appearances Assessee By : Ms Jinita Chatterjee [‘Ld. Ar’] Revenue By : Mr Azar Zain [‘Ld. Dr’] Date Of Conclusive Hearing : 11/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; By Present Twin Appeals, The Assessee Impugns Separate Orders Of Rejection Passed U/S 12Ab(3) Of The Income Tax Act [In Short ‘The Act’] By The Commissioner Of Income Tax, Exemption, Bengaluru [In Short ‘Cit(E)’] Vide Din & Order No. Itba/Exm/F/Exm45/2025- 16/1077247685(1) Dt. 20/06/2025 & 1077646854(1) Dt. 24/06/2025. Itat-Panaji Page 1 Of 9

trust established in accordance with applicable law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative ITAT-Panaji Page 6 of 9 Fabrica Da Igreja

SHRI MAHARUDRA HANUMAN NYASA,PORVORIM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.346/Pan/2025 Shri.Maharudra Hanuman Vs Cit (Exemptions), Nyasa, Unity Buildingannexe, . M 60, Housing Board Colony, Mission Read, Alto Porvorim, Bengaluru-560027, Bardez, North Goa-403521, Karnataka. Goa. Pan .No. Aagts6084E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Prashanth Jain.Ar Revenue By Shri.Satish.M.Cit-Dr

charitable activities. The assesse was granted provisional registration under section 12AB of the Act in Form.no.10AC on 12-03-2022. Subsequently, as Shri.Maharudra Hanuman Nyas. per the amended, provisions of section 12AB of the Act, The assessee for the purpose of permanent registration has uploaded e-application in Form. No.10AB on 25-03-2025 and since the assessee

M/S HEALTHWAY CHARITABLE TRUST,PANAJI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BENGALURU

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.259/Pan/2019 M/S. Healthway Charitable Vs. Cit, Exemption, Trust, Bengaluru. Healthway Hospital Near Peoples High School, Fontainhas, Mala, Panaji, Goa- 403001. Pan : Aabth3867P Appellant Respondent Assessee By : None Revenue By : Shri N. Shrikanth Date Of Hearing : 14.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Rejection Of Approval U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (‘The Act’) By The Ld. Ld. Commissioner Of Income Tax (Exemptions), Bangalore [‘The Cit (Exemptions)’] Vide Order Dated 24.06.2019. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Trust Registered Under The Provisions Of Section 12Aa Of The Act On 30.11.2015 Vide Order No. Cit(E)Blr/12A/Pnj-

Charitable Vs. CIT, Exemption, Trust, Bengaluru. Healthway Hospital Near Peoples High School, Fontainhas, Mala, Panaji, Goa- 403001. PAN : AABTH3867P Appellant Respondent Assessee by : None Revenue by : Shri N. Shrikanth Date of hearing : 14.07.2023 Date of pronouncement : 18.07.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the rejection of approval

CENTRE FOR INCUBATION AND BUSINESS ACCELERATION,VERNA vs. CENTRALIZE PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.152/Pan/2025 (A.Y.2024-25 ) Centre For Incubation & Vs. I T O- Exemption, Business Acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. Pan/Gir No. Aafcc5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Mahendra Gohel.Ar Revenue By Smt. Rijula Uniyal. Sr.Dr सुनवाई की तारीख/Date Of Hearing 18.11.2025 घोषणा की तारीख/Date Of Pronouncement 26.11.2025 Order Per Pavan Kumar Gadale, Jm:

Trust was established for the charitable purpose. The assessee has filed the return of income for the A.Y 2024-25 on 15.11.2024 disclosing a total income of Rs.Nil after claiming exemption u/sec 11 of the Act and the return of income was processed u/sec 143(1) of the Act on 28.01.2025 determining the total income of Rs.29

RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

nature and hence such belated filing cannot be fatal so as to take away the lawful exemption. To drive home this contention the Ld. AR relined on ‘CIT(E) Vs Anjana Foundaton’ [2024, 168 taxmann.com 462 (Guj)], and decision of co-ordinate benches in ‘ITO Vs Takshshila Foundation’ [2024, 208 ITD 677] and ‘Sirur Shikshan Prasarak Mandal Vs ACIT

OUR LADY OF THE ROSARY CHURCH,CARANZALEM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.392/Pan/2025 (A.Y. 2025-26) Our Lady Oftherosarychurch, Vs. Cit (Exemptions), Opposite Swimsea Hotel, Bangalore, Caranzalem,Tiswadi, Karnataka. Goa-403002. . Pan .No.Aaaao6765F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

charitable activities. The assesse was granted provisional registration under section 12AB of the Act in Form.no.10AC. Subsequently, as per the amended, provisions of section 12AB of the Act, The assessee for the 2 Our Lady Of The Rosary Church.. purpose of permanent registration has uploaded e- application in Form. No.10AB on 19-03-2025 and since there