SRI SAI SWADHYAY MANDAL,PORVORIM, GOA vs. ITO (EXEMPTION), WARD 1, PANAJI, PANAJI, GOA
Appeals are allowed for statistical purposes in aforestated terms
ITA 5/PAN/2025[2025-26]Status: DisposedITAT Panaji11 Mar 2025AY 2025-26
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.
For Appellant: Mr S V Padhye [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 12A(1)(ac)Section 251(1)(c)Section 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(iv)
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.
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Shree Sadguru Educational & Welfare Trust
