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

Sorted by relevance

Mumbai327Pune248Chennai208Delhi208Ahmedabad203Kolkata147Jaipur133Surat113Bangalore88Chandigarh49Rajkot41Amritsar40Hyderabad33Lucknow32Indore28Nagpur22Visakhapatnam17Agra13Cochin13Cuttack12Jodhpur11Jabalpur9Raipur8Karnataka8Ranchi6Panaji6Patna5Allahabad3Telangana3Punjab & Haryana2Dehradun1Calcutta1Guwahati1Rajasthan1

Key Topics

Section 12A292Section 80G(5)218Section 80G170Section 12A(1)(ac)145Exemption98Charitable Trust31Section 80G(5)(iii)21Section 1021Section 80G(5)(iv)21Limitation/Time-bar

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

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

Showing 1–20 of 248 · Page 1 of 13

...
21
Section 80G(5)(vi)19
Condonation of Delay19

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

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

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

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

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)

iii) of first proviso to section 80G(5) of the Income Tax Act, 1961. 15. In view of the above, the application filed by the assessee is hereby rejected and the provisional approval granted on 12/05/2022 under clause (iv) for first proviso to section 80G(5) of the Income Tax Act, 1961 is hereby cancelled.” 4. Aggrieved with such order

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)

iii) of the first proviso to section 80G(5) of the Act cannot be rejected in the case of existing trust on the ground that commencement of activities has already been started before six months of applications. We observe that the Ld. CIT(E) has cancelled the provisional registration granted to the assessee trust on 22.10.2024 without there being

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)

iii) of the Proviso to 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

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)

iii) of the Proviso to 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

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

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)

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) of the Act to ascertain the overall nature of the activities of the assessee. The compliance was sought by 21.11.2024. The assessee was specifically informed that in the event of failure to comply

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)

section 80G of the Act, charitable purpose excludes any purpose whole or substantially the whole of which is of a religious nature. The Ld.AR submitted that almost all the objects of the assessee trust are charitable in nature which can be substantiated from the objects mentioned in the trust deed. The Ld. AR submitted that the activities undertaken

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

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

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

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)

iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. 9. The non-submission of copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961 establishes the fact that the prerequisite for application under clause (ii) of first proviso to sub-section (5) of section 80G

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) read with clause (iv) of first proviso to section 80G(5) of the Income Tax Act, 1961 submitted

BABURAO CHANDERE SOCIAL FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 389/PUN/2025[-]Status: DisposedITAT Pune12 Jun 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrababurao Chandere Social Foundation Cit (Exemption), Pune 3Rd Floor, Flat No.301, 1 Wing, Sr. Vs. No.89, Uthrika Veerbhadra Nagar, Baner, Pune – 411045 Pan: Aaeab4179N (Appellant) (Respondent) Assessee By : S/Shri B C Malakar & Yuvraj Chavan Department By : Shri Sandeep Sengupta, Cit Date Of Hearing : 05-06-2025 Date Of Pronouncement : 12-06-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvraj ChavanFor Respondent: Shri Sandeep Sengupta, CIT
Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

trust under clause (iii) of first proviso to sub-section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfillment of conditions laid down in clause (i) to (v) of section 80G of the Act, a notice was issued through ITBA 2 portal on 03.09.2024 requesting the assessee

VAIBHAV SHIKSHAN PRASARAK MANDAL ,AURANGABAD vs. CIT(E) , PUNE

In the result, appeal of the assessee is allowed

ITA 1857/PUN/2025[NA ]Status: DisposedITAT Pune06 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1857/Pun/2025

For Respondent: Appellant by Shri Shubham N Rathi
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)

charitable trust and it was granted provisional approval u/s.80G(5) of the Act on 01.20.2021 for the period 01.04.2021 till A.Y. 2024-25. Thereafter, appellant applied for regular approval u/s.80G(5) of the Act and the same was granted on 29.10.2024 for A.Y. 2022-23 to A.Y. 2025-26. The assessee in terms of clause (ii) of sub-section (5