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

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

ASHAJYOTHI SC/ST MAHILA ABHIVRUDDHI KENDRA,BELGAUM vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BENGALURU

Appeals stands partly allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

condone delay in instituting the present appeals u/s 253(1) of the Act and proceed to adjudicate limited issue of ex-parte rejections. Recording the same, advanced accordingly. 4. Briefly stated common facts borne out of these case records are; the assessee is a society established on 03/05/1996. Pursuant to separate applications filed under amended provisions

ASHAJYOTHI SC/ST MAHILA ABHIVRUDDHI KENDRA, BELAGAVI,BELAGAVI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BANGALORE

Appeals stands partly allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

condone delay in instituting the present appeals u/s 253(1) of the Act and proceed to adjudicate limited issue of ex-parte rejections. Recording the same, advanced accordingly. 4. Briefly stated common facts borne out of these case records are; the assessee is a society established on 03/05/1996. Pursuant to separate applications filed under amended provisions

SADASHIV B DALAWAI,RAIBAG vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 307/Pan/2024 Assessment Year : 2020-21 Sadashiv B Dalawai At Post Shiragur Tal.: Raibag, Dist. Belgaum Pan : Bdrpd7066A . . . . . . . Applicant V/S Income Tax Officer/Itd, Belgaum/New Delhi. . . . . . . . Respondent Appearances Assessee By : Mrs Viramma Muranal [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 25/02/2025 घोषणा की तारीख / Date Of Pronouncement : 03/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/10703226271(1) Dt. 13/11/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 21/09/2022 Passed U/S 144 Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2020-21[‘Ay’ Hereinafter].

80G and 80C u/c VI-A of the Act remained unsubstantiated by the assessee, the said claims were also treated as bogus and thus disallowed while framing the assessment to the best of judgement u/s 144 of the Act. The assessee assailed the aforestated addition & disallowances in appeal before the Ld. NFAC, which was dismissed in-limine as barred