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

Sorted by relevance

Mumbai514Delhi402Ahmedabad371Pune310Chennai266Kolkata211Jaipur210Bangalore200Surat127Hyderabad82Rajkot70Chandigarh64Lucknow53Indore52Amritsar49Nagpur41Visakhapatnam35Cuttack30Cochin21Agra15Jodhpur15Raipur15Jabalpur12Karnataka11Ranchi10Panaji9Allahabad8Patna7Calcutta5Dehradun5Telangana4SC2Rajasthan2Punjab & Haryana2Varanasi2Guwahati1

Key Topics

Section 12A308Section 80G(5)198Section 80G191Section 12A(1)(ac)123Exemption98Charitable Trust36Section 1129Section 1024Natural Justice21

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

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

ITA 444/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

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

Showing 1–20 of 310 · Page 1 of 16

...
Limitation/Time-bar21
Section 80G(5)(vi)17
Section 80G(5)(iii)16

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

ITA 1554/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

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

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

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

ITA 946/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

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

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

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

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

ITA 73/PUN/2025[-]Status: DisposedITAT Pune29 Apr 2025

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

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Prashant Gadekar
Section 10Section 10(230)Section 119Section 80Section 80GSection 80G(5)

charitable activities and compliance with statutory requirements. 3.2. In doing so, the learned CIT(E) erred in (a) Not appreciating that the Appellant was holding a valid registration under the provisions of section 12A(11ac)(i) of the Act as well as under the provisions of section 80G(5)(vi) of the At (under the old registration procedure

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

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

ITA 1302/PUN/2025[-]Status: DisposedITAT Pune25 Nov 2025

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

For Appellant: Shri Abhilash HiranFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(vi)

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

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

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

ITA 385/PUN/2025[-]Status: DisposedITAT Pune29 Apr 2025

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

For Appellant: Shri Mahavir JainFor Respondent: Shri Ajay Kumar Keshari
Section 80GSection 80G(5)Section 80G(5)(vi)

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(5

PRAGATIK SHIKSHAN SANSTHA ,AHMEDNAGAR vs. CIT EXEMPTION , PUNE

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

ITA 458/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Amod Sharad VazeFor Respondent: Shri Amit Bobde
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

trust or institution which is already having regular approval under section 80G(5)(vi) of the Act and the period of said registration is about to expire. 9. The assessee was specifically requested vide the initial notice to furnish the copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961. Such copy

SHRI SWAMI SAMARTH ADHYATMIK SANSHODHAN SANSTHA,AURANGABAD vs. CIT(E), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 98/PUN/2025[2025-26]Status: DisposedITAT Pune31 Oct 2025AY 2025-26

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

For Appellant: Shri S.K. SethiFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(ii)

trust, however, has been mentioned as 'charitable' in the present application. 8. The provisions of Explanation 3 to section 80G also excludes any purpose of religious nature from the definition of 'charitable purpose' for the applicability of section 80G(5

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

ITA 2437/PUN/2024[2022-23]Status: DisposedITAT Pune14 Feb 2025AY 2022-23

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

For Appellant: Mr. Dharamchand N. Parakh &For Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)

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(5

ABHINAV SHIKSHAN SANSTHA,AHMEDNAGAR vs. CIT EXEMPTION , PUNE

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

ITA 459/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 800(5)Section 800(5)(v)Section 800(5)(vi)Section 80GSection 80G(5)Section 80G(5)(v)Section 80G(5)(vi)

trust or institution which is already having regular approval under section 80G(5)(vi) of the Act and the period of said registration is about to expire. 9. The assessee was specifically requested vide the initial notice to furnish the copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961. Such copy

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

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

ITA 456/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

trust or institution which is already having regular approval under section 80G(5)(vi) of the Act and the period of said registration is about to expire. 9. The assessee was specifically requested vide the initial notice to furnish the copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961. Such copy

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

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

ITA 457/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

trust or institution which is already having regular approval under section 80G(5)(vi) of the Act and the period of said registration is about to expire. 9. The assessee was specifically requested vide the initial notice to furnish the copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961. Such copy

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

In the result, appeal of the assessee is allowed for

ITA 795/PUN/2024[2025-26]Status: DisposedITAT Pune30 Aug 2024AY 2025-26

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Keyur Patel, CIT-DR
Section 13(3)Section 36ASection 41Section 80GSection 80G(5)

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

GRAMVIKAS SANSTHA CHIKHALI,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

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

ITA 460/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 800(5)Section 800(5)(v)Section 800(5)(vi)Section 80GSection 80G(5)Section 80G(5)(v)Section 80G(5)(vi)

trust or institution which is already having regular approval under section 80G(5)(vi) of the Act and the period of said registration is about to expire. 8. The assessee was specifically requested vide the initial notice to furnish the copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961. Such copy

ACTION FOR IMPACT FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 649/PUN/2025[-]Status: DisposedITAT Pune10 Jul 2025

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.649/Pun/2025 Action For Impact Foundation, Cit, Exemption, Flat No. 408, Gold Croft, Co-Op Hsg Pune Society, Chinchwad Station Road, Vs. Thergaon, B.O. Tanaji Nagar, Pune-411033 Pan : Aavca7643K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Smt. Deepa Khare Department By : Shri Amol Khairnar Date Of Hearing : 15-05-2025 Date Of 10-07-2025 Pronouncement :

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(iv)Section 80G(5)(vi)

trust is on 28/09/2024 i.e. after the expiry of period under clause (iii) of first proviso to section 80G(5) of the Act. Further, from the provisions of clause (iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power

ANANDCARE CHARITABLE TRUST,THANE vs. CIT, EXEMPTION CIRCLE, PUNE, PUNE

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

ITA 635/PUN/2025[2021-22]Status: DisposedITAT Pune28 May 2025AY 2021-22

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

For Appellant: Shri Rajesh ShahFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

trust is not eligible to file application u/s 80G(5)(iv) (B) of the Income-tax Act, 1961. Therefore, the application filed by the assessee is liable to be rejected. 10. In view of the above, the application dated 22/05/2024 under sub clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the Income

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

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

ITA 2258/PUN/2025[2026-27]Status: DisposedITAT Pune29 Jan 2026AY 2026-27

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 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

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

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

section 80G(5)(v) read as under: “80G(1)…. …. (5)….. (i)….. ……. 25 (v) the institution or fund is either constituted as a public charitable trust

ROTARY CLUB OF CHINCHWAD CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

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

ITA 1303/PUN/2025[-]Status: DisposedITAT Pune29 Jul 2025

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

For Appellant: Shri Abhilash HiranFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(iv)

charitable activities actually carried out by your trust. (ii) It is seen from your submissions that the date of commencement of your activities is 29/05/1998. Further, as per the copy of order of provisional approval under section 80G(5