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

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Key Topics

Section 12A62 Section 80G(5)17 Section 80G16 Section 12A(1)(ac)12 Exemption11 Natural Justice5 Section 80G(5)(iii)4 Limitation/Time-bar4 Charitable Trust2

BHAGWAN MAHAVEER JAIN RELIEF TRUST, RAIPUR,RAIPUR vs. CIT, EXEMPTION, BHOPAL, BHOPAL

ITA 537/RPR/2024[2024-25]Status: DisposedITAT Raipur31 Jan 2025AY 2024-25

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 537/Rpr/2024 ("नधा"रण वष" Assessment Year:2024-25)

For Appellant: Shri Nikhilesh Begani, Adv. & Mrs. DimpleFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 12ASection 12MSection 12M(3)Section 2(15)Section 80GSection 80G(5)

Section 80G(5), which is to assess the trust's charitable nature and its compliance with the requisite conditions. 2. Failure

SWARGIYA SHRI MANDANLAL JUNEJA JI MEMORIAL, BILASPUR,BILASPUR vs. CIT(EXEMPTION), BHOPAL, BHOPAL

Appeals of the assessee are allowed for statistical purposes

ITA 485/RPR/2025[NA]Status: HeardITAT Raipur10 Sept 2025

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr SR Rao [‘Ld. AR’]For Respondent: Ms Manisha Kinnu [‘Ld. DR’]

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

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Swargiya Shri Madan Lal Juneja Ji Memorial Naitrath Society Vs CIT(E), Bhopal

SWARGIYA SHRI MADANLAL JUNEJA JI MEMORIAL NAITRATH SOCEITY, BILASPUR,BILASPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL

Appeals of the assessee are allowed for statistical purposes

ITA 484/RPR/2025[NA]Status: HeardITAT Raipur10 Sept 2025

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr SR Rao [‘Ld. AR’]For Respondent: Ms Manisha Kinnu [‘Ld. DR’]

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

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Swargiya Shri Madan Lal Juneja Ji Memorial Naitrath Society Vs CIT(E), Bhopal

SAMARPIT SEVA SANSTHA SUKMA,DHULE vs. ITO, WARD JAGDALPUR, JAGDALPUR

Appeals of the assessee are allowed for statistical purposes

ITA 457/RPR/2025[2025-26]Status: DisposedITAT Raipur17 Sept 2025AY 2025-26

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr Aakash Parakh, Adv. [‘Ld. AR’]For Respondent: Mr Saad Kidwai [‘Ld. DR’]

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

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Samarpit Seva Sanstha, Sukma Vs CIT(E), Bhopal ITA No. 457 & 463/RPR/2025 4. During

SAMARPIT SEVA SANSTHA SUKMA,DHULE vs. ITO, WARD JAGDALPUR, JADALPUR

Appeals of the assessee are allowed for statistical purposes

ITA 463/RPR/2025[2025-26]Status: DisposedITAT Raipur17 Sept 2025AY 2025-26

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr Aakash Parakh, Adv. [‘Ld. AR’]For Respondent: Mr Saad Kidwai [‘Ld. DR’]

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

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Samarpit Seva Sanstha, Sukma Vs CIT(E), Bhopal ITA No. 457 & 463/RPR/2025 4. During

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 32/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR

Charitable Trust in ITA No. 25/RPR/2019 dated 20.08.2021 wherein name of Hebicure Healthcare Bio- Herbal Research Foundation was reflacted in para 5.6 of the order, wherein it was the observation that a statement cannot be used as evidence since the statement was never supplied to the assessee nor the assessee was allowed an opportunities to cross examine such person whose

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 60/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR

Charitable Trust in ITA No. 25/RPR/2019 dated 20.08.2021 wherein name of Hebicure Healthcare Bio- Herbal Research Foundation was reflacted in para 5.6 of the order, wherein it was the observation that a statement cannot be used as evidence since the statement was never supplied to the assessee nor the assessee was allowed an opportunities to cross examine such person whose

SEWAA PATH SANSTHA, RAIPUR,RAIPUR vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BHOPAL, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 74/RPR/2025[NA]Status: DisposedITAT Raipur19 Mar 2025

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 74 & 75/Rpr/2025 (िनधा"रण वष" Assessment Year: Na)

For Appellant: Shri Deepak Menghani, CAFor Respondent: Shri Prakhar Viplava Gupta, CIT-DR

Section 12ASection 80GSection 80G(5)

Section 12AB of the Act, had been duly complied with by the assessee society. We are of the view that the purpose of the provisions for registration of trust u/s. 12A/12AB and granting of recognition u/s. 80G of the Act, derives their spirit from Directive Principles of State Policy enshrined in the Constitution of India. The Govt. of India makes

SEWAA PATH SANSTHA, RAIPUR,RAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 75/RPR/2025[NA]Status: DisposedITAT Raipur19 Mar 2025

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 74 & 75/Rpr/2025 (िनधा"रण वष" Assessment Year: Na)

For Appellant: Shri Deepak Menghani, CAFor Respondent: Shri Prakhar Viplava Gupta, CIT-DR

Section 12ASection 80GSection 80G(5)

Section 12AB of the Act, had been duly complied with by the assessee society. We are of the view that the purpose of the provisions for registration of trust u/s. 12A/12AB and granting of recognition u/s. 80G of the Act, derives their spirit from Directive Principles of State Policy enshrined in the Constitution of India. The Govt. of India makes

APPLEBY FOUNDATION,RAIPUR vs. CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 27/RPR/2025[2025-2026]Status: DisposedITAT Raipur26 Mar 2025AY 2025-2026

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 26 & 27/Rpr/2025 "नधा"रण वष" / Assessment Years : 2025-26 Appleby Foundation 308, Wallfort Ozone, Fafadih, Raipur-492 001 (C.G) Pan : Aazca1872C

For Appellant: S/shri Amit Goel &For Respondent: Shri S.L Anuragi, CIT-DR

Section 12ASection 80GSection 80G(5)

Section 12AB of the Act, had been duly complied with by the assessee society. We are of the view that the purpose of the provisions for registration of trust u/s. 12A/12AB and granting of recognition u/s. 80G of the Act, derives their spirit from Directive Principles of State Policy enshrined in the Constitution of India. The Govt. of India makes

APPLEBY FOUNDATION,RAIPUR vs. CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 26/RPR/2025[2025-2026]Status: PendingITAT Raipur26 Mar 2025AY 2025-2026

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 26 & 27/Rpr/2025 "नधा"रण वष" / Assessment Years : 2025-26 Appleby Foundation 308, Wallfort Ozone, Fafadih, Raipur-492 001 (C.G) Pan : Aazca1872C

For Appellant: S/shri Amit Goel &For Respondent: Shri S.L Anuragi, CIT-DR

Section 12ASection 80GSection 80G(5)

Section 12AB of the Act, had been duly complied with by the assessee society. We are of the view that the purpose of the provisions for registration of trust u/s. 12A/12AB and granting of recognition u/s. 80G of the Act, derives their spirit from Directive Principles of State Policy enshrined in the Constitution of India. The Govt. of India makes