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5 results for “charitable trust”+ Section 80G(5)(vi)clear

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Key Topics

Section 12A11Section 80G9Exemption5Section 12A(1)(ac)4Section 2(15)4Section 80G(5)(iv)4Charitable Trust4Natural Justice3Section 80G(5)(iii)

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)
2
Section 80G(5)(vi)2
Section 251(1)(c)2
Addition to Income2
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

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

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)

vi) and also 80G of the Act on 24/03/2023. The said provisional registrations were valid for AY 2023-24 to 2025-26. Pursuant to such provisional registrations the assessee in seeking grant of regular registration u/s 12A(1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation

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)

vi) and also 80G of the Act on 24/03/2023. The said provisional registrations were valid for AY 2023-24 to 2025-26. Pursuant to such provisional registrations the assessee in seeking grant of regular registration u/s 12A(1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation

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 u/s 80G