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

Sorted by relevance

Mumbai327Pune247Chennai208Delhi208Ahmedabad201Kolkata147Jaipur132Surat113Bangalore88Rajkot41Chandigarh37Amritsar35Hyderabad33Lucknow32Indore28Nagpur22Visakhapatnam17Agra13Cochin13Cuttack12Jodhpur11Jabalpur9Raipur8Karnataka8Ranchi6Panaji6Patna5Allahabad3Telangana3Punjab & Haryana2Dehradun1Calcutta1Guwahati1Rajasthan1

Key Topics

Section 12A33Section 12A(1)(ac)12Section 80G12Section 80G(5)8Exemption8Section 80G(5)(iii)4Natural Justice4Limitation/Time-bar4

SINDHU YOUTH ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 29/RPR/2019[2018-19]Status: DisposedITAT Raipur28 Jul 2022AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.29/Rpr/2019 (नििाारण वर्ा / Assessment Year :2018-2019) Sindhu Youth Association, Vs Cit(Exemption), Bhopal Sindhu Bhawan, Sector-4, Devendra Nagar, Raipur Pan No. : Aakts 3401 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Sunil Kumar Agrawal, Smt. Laxmi Sharma & Shri Vimal Agrawal, Cas राजस्व की ओर से /Revenue By : Shri G.N.Singh, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 27/07/2022 घोषणा की तारीख/Date Of Pronouncement : 29/07/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed By The Cit(E), Bhopal, Dated 24.12.2018 For The Assessment Year 2018-2019. 2. The Sole Ground Raised By The Assessee In This Appeal Is Against The Action Of The Cit(E) In Rejecting The Application Of The Assessee Filed For Exemption U/S.80G Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Society Running Charitable Organization Registered U/S 12A Of The Income Tax Act, Which Was Granted Vide Order Dated 28.03.2008, Mainly Engaged In Charitable Activities For The Welfare Of Society Including Relief Of Poor, Blood Donation & Blood Infusion Camps For Thalassemia Patients & Medical Relief For The Poor, Etc. The Office Of The Society Is Situated At Devendra Nagar, Raipur (C.G.). The Assessee Society Had Filed An Application For Exemption U/S 80G Of The Act In Form No. 10G On 07/06/2018. However

For Appellant: Shri Sunil Kumar Agrawal, Smt. LaxmiFor Respondent: Shri G.N.Singh, Sr. DR
Section 11(2)
Section 12A
Section 13(1)(b)
Section 80G
Section 80G(5)
Section 80G(5)(i)
Section 80G(5)(vi)

iii) organise gathering of the people desirous to be benefitted from the spiritual teachings. iv) Publicise teachings and philosophy of great saints through press etc. v). Extend financial assistance to the poor, destitute for their economic upliftment and education etc." Accordingly, it was recorded by the Tribunal that since assessee had been granted exemption under Section 12AA

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

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

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

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

DIGNITY EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL

In the result, the appeal of the assessee is allowed

ITA 31/RPR/2019[2018-19]Status: DisposedITAT Raipur09 Jun 2022AY 2018-19

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 31/Rpr/2019 "नधा"रण वष" / Assessment Year : 2018-19 Dignity Education Society Lunawat Bhawan, Station Road, Raipur (C.G) Pan : Aabtd0634J .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income-Tax (Exemption) Income Tax Office, Ii, Iii & Iv Floors, Metro Walk Building, E-5, Arera Colony, Bittan Market, Bhopal (M.P) 462016 ……""यथ" / Respondent Assessee By : Shri R. B. Doshi Revenue By : Shri P. K. Mishra सुनवाई क" तार"ख / Date Of Hearing : 07.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

For Appellant: Shri R. B. DoshiFor Respondent: Shri P. K. Mishra
Section 12ASection 80G

III & IV Floors, Metro Walk Building, E-5, Arera Colony, Bittan Market, Bhopal (M.P) 462016 ……""यथ" / Respondent Assessee by : Shri R. B. Doshi Revenue by : Shri P. K. Mishra सुनवाई क" तार"ख / Date of Hearing : 07.06.2022 घोषणा क" तार"ख / Date of Pronouncement : 09.06.2022 2 A.Y.2018-19 आदेश / ORDER PER RATHOD KAMLESH JAYANTBHAI, AM: This appeal is filed

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
Section 12A

iii)] of case law compilation - In absence of tangible evidence to implicate assessee, satisfaction contemplated u/s 12AA(3) cannot be achieved. - PN 48 [para no. (iv)] of case law compilation - Since no cross-examination was allowed, statement could not be used. - PN 48 [para no. (v)] of case law compilation - Neither the activity nor the application of fund ever doubted

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
Section 12A

iii)] of case law compilation - In absence of tangible evidence to implicate assessee, satisfaction contemplated u/s 12AA(3) cannot be achieved. - PN 48 [para no. (iv)] of case law compilation - Since no cross-examination was allowed, statement could not be used. - PN 48 [para no. (v)] of case law compilation - Neither the activity nor the application of fund ever doubted