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].

2 to section 164 which means the rate applicable in relation to highest slab of income provided for AOP in relevant Finance Act. Further in ‘Basil Mendes Memorial Educational & Charitable Trust Vs ITO’ [2018, 98 taxmann.com 474 (Bang)] the Ld. Co-ordinate bench while dealing with a similar matter where trust was not registered u/s 12/12A

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALORE

Appeals stands Allowed

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 application in Form No 10AB on 13/12/2024. Further in addition to above the assessee Trust by separate application in Form No 10AB of even date had also applied for grant

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

Appeals stands Allowed

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 application in Form No 10AB on 13/12/2024. Further in addition to above the assessee Trust by separate application in Form No 10AB of even date had also applied for grant

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

1) of section 139] (emphasis supplied) 10. Let’s first deal with ground number 2 relating to substantive verses procedural lapses on the part of appellant in complying with the provisions; a mindful reading of provision of s/clause (ii) of clause (b) of section 12A of the Act reveals that, the obligation to cause & get the accounts/books audited

MINERAL FOUNDATION OF GOA,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE - 1, MANGALORE

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11(1)(a) reads thus : “11. (1)(a) Income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India ; and, where any such income is accumulated or set apart for application to such purposes in India, to the extent to which the income

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

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.

section 80G of the Act. Whereas the Ld.AR has demonstrated the objectives, activities of the 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

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.

section 80G of the Act. Whereas the Ld.AR has demonstrated the objectives, activities of the 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

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

section 12AB(1)(b)(i) of the Act viz; (1) genuineness of activities (2) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis- a-vis the applicant engaged into. 8. In arriving to conclusion over satisfaction

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

section 12AB(1)(b)(i) of the Act viz; (1) genuineness of activities (2) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis- a-vis the applicant engaged into. 8. In arriving to conclusion over satisfaction

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

section 12AB(1)(b)(i) of the Act viz; (1) genuineness of activities (2) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis- a-vis the applicant engaged into. 8. In arriving to conclusion over satisfaction

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

section 12AB(1)(b)(i) of the Act viz; (1) genuineness of activities (2) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis- a-vis the applicant engaged into. 8. In arriving to conclusion over satisfaction

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

section 12AB(1)(b)(i) of the Act viz; (1) genuineness of activities (2) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis- a-vis the applicant engaged into. 8. In arriving to conclusion over satisfaction

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

section 12AB(1)(b)(i) of the Act viz; (1) genuineness of activities (2) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis- a-vis the applicant engaged into. 8. In arriving to conclusion over satisfaction

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

section 12AB(1)(b)(i) of the Act viz; (1) genuineness of activities (2) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis- a-vis the applicant engaged into. 8. In arriving to conclusion over satisfaction

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

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

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

2 Fact Foundation Goa challenging the order of the CIT(E) rejecting the application filed fror registration u/sec12AB of the Act. 3. The brief facts of the case are that, the assessee is a registered charitable trust and is undertaking charitable activities as per the registered trust deed dated 8-07-2022. The assesse was granted provisional registration under section

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