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

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Key Topics

Section 12A12Section 80G9Section 12A(1)(ac)8Exemption7Section 2503Section 80G(5)(iii)3Section 102Addition to Income2Natural Justice2

HARDEO DASS NATMULL BAIROLIYA CHARITY TRUST,DARBHANGA vs. THE PRINCIPAL CIT(EXEMPTION), PATNA

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

ITA 617/PAT/2024[2024-25]Status: DisposedITAT Patna04 Apr 2025AY 2024-25

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

section 12A(1)(ac) (iii) and time line mentioned there that a provisionally registered trust must apply for regular registration within six months of commencement of charitable activity where as in this case trust had already commenced the charitable activity on 17.4.20 by making donation to chief minister relief fund and as such this trust was required to make application

HARDEO DASS NATMULL BAIROLIYA CHARITY TRUST,DARBHANGA vs. THE PRINCIPAL CIT(EXEMPTION)PATNA, PATNA

Limitation/Time-bar2

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

ITA 618/PAT/2024[2024-25]Status: DisposedITAT Patna04 Apr 2025AY 2024-25

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

section 12A(1)(ac) (iii) and time line mentioned there that a provisionally registered trust must apply for regular registration within six months of commencement of charitable activity where as in this case trust had already commenced the charitable activity on 17.4.20 by making donation to chief minister relief fund and as such this trust was required to make application

SUNITI CHATURBHUJ SOCIAL FOUNDATION,,HAJIPUR vs. CIT(EXEMPTION), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 620/PAT/2024[2024-25]Status: DisposedITAT Patna29 Apr 2025AY 2024-25

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 620/Pat/2024 Assessment Year: 2024-2025 Suniti Chaturbhuj Social Foundation,....……Appellant C/O. Gyanendra Priyadarshi, Andarkila, Hajipur, Vaishali-844101, Bihar [Pan:Abhcs4841E] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Patna, 2Nd Floor, C.R. Building, Birchand Patel Path, Patna-800001, Bihar Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit, D.R., Appeared On Behalf Of The Revenue

Section 12ASection 80GSection 80G(5)(iii)

5) of section 80G and 12AB of the Income Tax Act. In other words, the ld. CIT(Exemption) has rejected the application of the assessee for grant of registration under section 12AB on account of non- prosecution of the application. 2. Brief facts of the case are that the assessee is a Charitable Trust

AMS EDUCATIONAL AND WELFARE FOUNDATION,KISHANGANJ vs. CIT(EXEMPTION), PATNA

In the result, both the appeals of the assessee are allowed for statistical purposes as aforesaid

ITA 311/PAT/2018[2018-19]Status: HeardITAT Patna29 Mar 2022AY 2018-19

Bench: Shri A.T. Varkey & Shri Girish Agrawal

For Appellant: Shri K.M. Mishra, Advocate (AR)For Respondent: Shri Sanjay Mukherjee, CIT(DR)
Section 12ASection 80Section 80G(5)

section 80 G (5) as the activities of the society is wholly charitable and has been establish for providing relief to poor and imparting education to orphan without charging tuition fee. 4. For that the CIT erred in holding that the assessee had not provided details of beneficiaries as the full details of beneficiaries has been provided along with 'books

SHRI NARNAULIYE AGRAWAL SEWA SAMITI,SHER GHATI GAYA vs. CIT EXEMPTION, PATNA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 68/PAT/2025[2025-26]Status: DisposedITAT Patna15 Sept 2025AY 2025-26

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 80G

80G (form 10AB) basically on non-furnishing of additional documents to department. CIT(E) has not point out that Trust is not engaged in Charitable Activity, but due to non-furnishing of additional documents CIT(E) unable to verify genuineness of activity of Society. Therefore, it is requested to provide an opportunity so that further documents may be produced

SHRI NARNAULIYE AGRAWAL SEWA SAMITI,SHERGHATI GAYA vs. CIT EXEMPTION, PATNA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 69/PAT/2025[2025-26]Status: DisposedITAT Patna15 Sept 2025AY 2025-26

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 80G

80G (form 10AB) basically on non-furnishing of additional documents to department. CIT(E) has not point out that Trust is not engaged in Charitable Activity, but due to non-furnishing of additional documents CIT(E) unable to verify genuineness of activity of Society. Therefore, it is requested to provide an opportunity so that further documents may be produced

ALMAHAD TRUST ,PATNA vs. ITO EXEMPTION, WARD-1, PATNA , PATNA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 475/PAT/2025[2013-14]Status: DisposedITAT Patna20 Jan 2026AY 2013-14

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

For Respondent: Sh. Manab Adak, JCIT
Section 10Section 250Section 69A

charitable activity has to be allowed. 6. That I state that the aforementioned trustees are educational institution and qualifies for exemption under section 10 (23C) (iiiad) of the Income Tax Act, 1961 I state that the statement made by me before going paragraph are true to best of my knowledge and belief.” 3. Vide affidavit dated 13.01.2026 in which