CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

charitable institution in the Statute. Considering the above, it is but natural that in case of an assessee who has already commenced its activities and intends to get approved under section 80G(5)(vi) of the Act, has to first get provisionally approved under section 80G(5)(vi) by making an application under clause (iv) of first proviso to section

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

section 80G, the Principal Commissioner or Commissioner would have passed an order in writing granting it approval for a period of five years and there was no requirement for seeking any provisional approval which is required only for a new trust. Similar issue also came up for consideration in the case of Loyola Charitable

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

charitable institution in the Statute. Considering the above, it is but natural that in case of an assessee who has already commenced its activities and intends to get approved under section 80G(5)(vi) of the Act, has to first get provisionally approved under section 80G(5)(vi) by making an application under clause (iv) of first proviso to section

DECCAN GYMKHANA,DECCAN vs. CIT(EXEMPTION), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandra

charitable institution in the Statute. Considering the above, it is but natural that in case of an assessee who has already commenced its activities and intends to get approved under section 80G(5)(vi) of the Act, has to first get provisionally approved under section 80G(5)(vi) by making an application under clause (iv) of first proviso to section

DECCAN GYMKHANA,PUNE vs. CIT(EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandra

charitable institution in the Statute. Considering the above, it is but natural that in case of an assessee who has already commenced its activities and intends to get approved under section 80G(5)(vi) of the Act, has to first get provisionally approved under section 80G(5)(vi) by making an application under clause (iv) of first proviso to section

POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

charitable\ntrust registered under the Maharashtra Public Trust Act, 1950. It\nwas formed on 27.01.1977 and firstly it was granted registered\nunder the regulatory law on 30.09.1977 and thereafter\nregistration under the old regime was granted u/s.12A on\n04.12.1982. Main objects of POGS from its Memorandum of\nAssociation are to promote (i) professional Fellowship amongst the\nmembers; (ii) to encourage

KHANDESH MARATHA MANDAL,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

trust is on 07/10/2024 i.e. after the expiry of period under clause (iii) of first proviso to section 80G(5) of the Act. Thus, it is seen that the assessee has failed to file the present application within the time limit allowed under clause (iii) of first proviso to section 80G(5) of the Income

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

section 80G to Urvashi Foundations.\nThough, there is no discussion about the donation to other charitable trust or\ninstitution, however

PRAGATIK SHIKSHAN SANSTHA ,AHMEDNAGAR vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

80G of the Act was rejected 4 by the Ld. CIT(E) solely on the ground that the assessee has used wrong section code while e-filing in Form 10AB. The mistake has happened inadvertently by the assessee and the same is not fatal denying the registration of a charitable trust

SHRI GANESH BAHUJAN VIDYAPRASARAKSANSTHA ,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

80G of the Act was rejected by the Ld. CIT(E) solely on the ground that the assessee has used wrong section code while e-filing in Form 10AB. The mistake has happened 4 inadvertently by the assessee and the same is not fatal denying the registration of a charitable trust

JANATA SHIKSHAN PRASARAK MANDAL,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

80G of the Act was rejected by the Ld. CIT(E) solely on the ground that the assessee has used wrong section code while e-filing in Form 10AB. The mistake has happened inadvertently by the assessee and the same is not fatal denying the registration of a charitable trust

ABHINAV SHIKSHAN SANSTHA,AHMEDNAGAR vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

80G of the Act was rejected 4 by the Ld. CIT(E) solely on the ground that the assessee has used wrong section code while e-filing in Form 10AB. The mistake has happened inadvertently by the assessee and the same is not fatal denying the registration of a charitable trust

WOMAN DEVELOPMENT FOUNDATION,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

trust deed / MoA for transfer or application of income for any purpose other than charitable purposes etc.. The information /details were called for under the provisions of sub-clause (a) of clause (ii) of second proviso to section 80G

SANTSHRESHTA GAJANAN MAHARAJ SEVABHAVI SANSTHA,BEED vs. CIT(EXEMPTION), PUNE

In the result, appeal of the assessee is allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysantshreshtha Gajajan Maharaj Sevabhavi Sanstha Borisavargao Kasij, Dist. Beed – 431 518 Pan: Aamas 7563 B Appellant Vs. The Commissioner Of Income-Tax (Exemption) Pune. Respondent Appellant By : Shri Hari Krishan Respondent By : Shri Sardar Singh Meena

trust has applied for exemption is sec. 80G(5)(vi) of the Act. Now, for approval as per provision of section 80G(5)(vi) the first and foremost requirement which the institution or fund has to satisfy is “if it is established in India for a charitable

CONNECTING TRUST,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

trust on 22.10.2024 without there being any satisfaction about the genuineness of the charitable activities of the assessee and also any violation of conditions prescribed under clause (i) to (v) of section 80G

GRAMVIKAS SANSTHA CHIKHALI,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

charitable trust registered under Maharashtra Public Trusts Act, 1950 on 09.05.1994. 2 The assessee trust was registered u/s 12A by Commissioner of Income Tax, Pune on 27.07.2010 with effect from 01.04.2009. The assessee sought registration u/s 12A in the new scheme and was also granted provisional registration on 16.06.2023. The assessee sought approval u/s 80G in the new scheme

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

Section 80G(5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the ld.CIT(E), then say a trust which was formed in the year 2000, performed charitable

ARTH FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

In the result, appeal of the Assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2258/Pun/2025 निर्धारण वषा / Assessment Year: 2026-27 Arth Foundation, V Commissioner Of Income Flat No.3, Tulip Apartment, S Tax (Exemption), Pune. Suyojit Garden, Gangapur Road, Nashik – 422013. Pan: Aahta2324C Appellant/ Assessee Respondent / Revenue Assessee By Ca Trishala R Jain (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 01.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Learned Cit(E), Pune Has Erred In Rejecting The 1 Application Of The Appellant Trust Filed U/S 80G(5)(Iii) Of The Act Without Considering The Merits Of The Case.

Section 80G(5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the ld.CIT(E), then say a trust which was formed in the year 2000, performed charitable