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24 results for “charitable trust”+ Section 6clear

Sorted by relevance

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Key Topics

Section 12A64Exemption22Section 80G14Section 11(1)(a)12Natural Justice12Addition to Income10Section 12A(1)(ac)9Charitable Trust9Section 143(1)

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

ITA 282/PAN/2024[2024-25]Status: DisposedITAT Panaji06 Mar 2025AY 2024-25

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 12ASection 80G

Charitable trust.. the Act and approval under section 80G of the Act, whereas the CIT(E) in course of hearing proceedings has issued e- notices on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities and the assesse to fulfill the conditions laid in clause (i)to((v) of section

Showing 1–20 of 24 · Page 1 of 2

5
Section 2(15)4
Section 80G(5)(iv)4
Section 1644

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

ITA 283/PAN/2024[2024-25]Status: DisposedITAT Panaji06 Mar 2025AY 2024-25

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 12ASection 80G

Charitable trust.. the Act and approval under section 80G of the Act, whereas the CIT(E) in course of hearing proceedings has issued e- notices on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities and the assesse to fulfill the conditions laid in clause (i)to((v) of section

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

ITA 120/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

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

For Appellant: Sh. Ketan Ved, CAFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 11(1)(a)Section 12ASection 143(3)Section 250(6)

6. Deduction claimed U/s. 11(1)(a): As per the provisions of Section 11(1)(a), an amount of 15% of the income available towards application is allowed as a deduction, provided 85% is applied towards the objects of the Trust. This deduction is allowable on the basis of funds available with the Trust for its application. The assesse trust

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

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

charitable purpose’ within the meaning of section 2(15) of the Act and thus denied to grant regular registration u/s 12AB of the Act. ITAT-Panaji Page 3 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 5. As a corollary the application for grant of regular 80G recognition was also rejected

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

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

charitable purpose’ within the meaning of section 2(15) of the Act and thus denied to grant regular registration u/s 12AB of the Act. ITAT-Panaji Page 3 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 5. As a corollary the application for grant of regular 80G recognition was also rejected

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

ITA 288/PAN/2024[2024-2025]Status: DisposedITAT Panaji06 Mar 2025AY 2024-2025

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

Section 12A

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

ITA 311/PAN/2024[2024-2025]Status: DisposedITAT Panaji06 Mar 2025AY 2024-2025

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

Section 12A

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

ANIL SALGAONCAR FOUNDATION,PANAJI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

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

ITA 421/PAN/2018[2018-19]Status: DisposedITAT Panaji10 Jan 2019AY 2018-19

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri P. J. PardiwallaFor Respondent: Shri Y. V. Raviraj
Section 11(2)Section 12ASection 13(1)Section 80GSection 80G(5)(vi)

section 13(1) (c) signed by all the trustees. 3. Up to date list of donors & sample copies of receipts issued with date, amount & mode of payment. 4. List of Fixed Depoaits. 5. Inconsistencies/deficiency of trust deed in respect of (a) Beneficiary clause and (b) Area of operation of trust's activities. The applicant trust was requested to comply

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

The appeal of the assessee is ALLOWED

ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8

6 of 16 Raja Bhat & Kumuda Foundation Vs ITO ITA No.0270/PAN/2024 AY:2022-23 (i) the books of account and other documents have been kept and maintained in such form and manner . . . . . and (ii) the accounts of the trust or institution for that year have been audited by an accountant defined in the Explanation below sub-section (2) of section

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

Appeals are allowed for statistical purposes

ITA 237/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

6 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 charitable 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

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

Appeals are allowed for statistical purposes

ITA 238/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

6 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 charitable 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

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

ITA 248/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

6 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 charitable 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

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

ITA 249/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

6 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 charitable 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

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

ITA 347/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

6 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 charitable 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

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

Appeals are allowed for statistical purposes

ITA 221/PAN/2025[12AB]Status: DisposedITAT Panaji13 Feb 2026

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

For Appellant: Ms Jinita Chatterjee [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 17K

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

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

Appeals are allowed for statistical purposes

ITA 220/PAN/2025[12AB]Status: DisposedITAT Panaji13 Feb 2026

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

For Appellant: Ms Jinita Chatterjee [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 17K

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

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)

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

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

Appeals are allowed for statistical purposes in aforestated terms

ITA 1/PAN/2025[2024-25]Status: DisposedITAT Panaji11 Mar 2025AY 2024-25

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)

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

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

ITA 259/PAN/2019[2015-16]Status: DisposedITAT Panaji18 Jul 2023AY 2015-16

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-

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 12ASection 80GSection 80G(5)(vi)

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

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

ITA 346/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

Section 12A

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