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

Sorted by relevance

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Key Topics

Section 12A210Section 80G(5)184Section 12A(1)(ac)119Exemption70Section 80G63Section 80G(5)(iii)41Charitable Trust37Section 1114Section 2(15)12Section 80G(5)(vi)

SHREE PALWADA KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1177/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

SHREE RAM KABIR MANDIR TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Showing 1–20 of 72 · Page 1 of 4

11
Natural Justice10
Addition to Income6
ITA 1179/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

BARDOLI VIBHAG GRAM VIKAS CREDIT SOCIETY CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1181/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

SURAT EDUCATION SOCIETY,SUAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1166/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

PATHRADIA GRAM VIKAS MANDAL TRUST,SURAT vs. CIT(EXEMPTION), SURAT

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

ITA 1175/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

SARDAR VALLABHBHAI PATEL EDUCATION SOCIETY,BARDOLI vs. CIT(EXEMTION), AHMEDABAD

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

ITA 1164/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

PATIDAR SAMAJ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1173/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

BAJIPURA GRAM VIKASH TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1170/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

SARDAR PATEL VIDYA SANKUL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1162/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

SHAMBHUBHAI PATEL CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1168/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh

OM TAPOVAN CHARITABLE TRUST,ANKLESHWAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 223/SRT/2025[NA]Status: DisposedITAT Surat03 Feb 2026

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Yogesh Shah, ARFor Respondent: Shri Mukesh Jain, CIT-DR
Section 12ASection 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

trust deed also contains object to carry out religious activity, to make and maintain temple, to celebrate religious festival. The learned CIT(Exemption) was of the view, as per the provisions of section 80G(2)(iv)(a) read with section 80G(5)(ii) & (iii) of the Act, that: i. The fund/institution should be created for charitable

SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1273/SRT/2024[NA]Status: DisposedITAT Surat25 Aug 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

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

charitable objectives and (iii) section 80G(5B) caps the proportion of religious expenditure to 5% of total receipts. 7.1 On perusal of the objects of the assessee-trust

SHREE BRAHMAJYOTI SANSKAR DHAM TRUST ,SURAT vs. THE COMMISSIONER OF INCOME TAX, (EXEMPTION) AHMEDABAD , AHMEDABAD

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

ITA 74/SRT/2025[2025-26]Status: DisposedITAT Surat31 Oct 2025AY 2025-26

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.74/Srt/2025 Assessment Year: (2025-26) (Hybrid Hearing) Shree Brahmajyoti Sanskar Dham Trust, Vs. Cit (Exemption), 9, Gopal Krushna Society, Behind Arihant Ahmedabad Park, Ambika Niketan, Athwalines, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawts9225R (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 31/10/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

charitable trust and violated the conditions of section 80G(5)(ii) of the Act. Hence, the appellant was not entitled to get approval u/s 80G(5) of the Act. Therefore, application in Form No.10AB for approval under clause (iii

JAY BHAWANI MANDHANI CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 155/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.155/Srt/2025 (Hybrid Hearing) Jay Bhawani Mandhani Charitable Trust, Vs. Cit (Exemption), 209, 2Nd Floor, Sns Business Park, N/R Ahmedabad Subham Bungalow, U M Road, Vesu, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2496B (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 16/06/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Charitable Trust 3. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeals.” 3. The brief facts of the case are that the assessee-trust filed an application for approval under clause (iii) of first proviso to sub-section (5) of section 80G

SHREE VIRRAJ PRABHU PARIVAR FOUNDATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

iii) of First Proviso to Section 80G(5) without considering the fact that inclusion of one word “religion” in object clause does not mean object of the section 8 company is religious in nature. The trust has included the word religion in the object so that it may incur expenses to the extent of 5% of total income (if required

DHARTI EKTA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 171/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.171/Srt/2025 Assessment Year: (2024-25) (Hybrid Hearing) Dharti Ekta Charitable Trust, Vs. Cit (Exemption), At & Post – Haripur, Tal – Uchchhal, Dist – Ahmedabad Tapi, Tapi – 394375, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetd5352L (Appellant) (Respondent) Appellant By Shri Esmayeel Saherwala, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Charitable Trust (4) The Appellant prays to set aside the order of Ld. CIT, EXEMPTION, AHMEDABAD declining approval u/s.80G(5) of the Act.” 3. Brief facts of the case are that the assessee filed application in Form No.10AB under sub-clause (B) of clause (iii) of first proviso to sub-section (5) of section 80G

SANSKRUTIK RAKSHA SAMITI,BAMROLI, SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1239/SRT/2024[NA]Status: DisposedITAT Surat29 Apr 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1239/Srt/2024 (Physical Hearing) Sanskrutik Raksha Samiti, Vs. The Cit (Exemption), 350-351, Kashi Nagar Society, Udhna So, Ahmedabad Bamroli – 394210, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abats4036R4 (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 29/04/2025

Section 80GSection 80G(5)

trust is established for charitable purpose and satisfied the conditions of sub-section (5B) of section 80G of the Act. The applicant had incurred ‘religious expenditure’ over and above prescribed limit of 5%. The CIT(E) rejected the application filed in Form 10AB for approval under sub-section (B) of clause (iii

SAWANI FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1276/SRT/2024[NA]Status: DisposedITAT Surat13 May 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1248/Srt/2024 (Physical Hearing) Shree Mahavideh Charitable Vs. The Cit(Exemption), Trust, Ahmedabad 0/B/4, Tribhuvan Complex, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdts9848Q (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G of the Act. Accordingly, he held that assessee trust is not established only for charitable purposes. Hence, the applicant is not entitled to get approval u/s 80G(5) of the Act. Therefore, application in Form No.10AB for approval under clause (iii

SHREE MAHAVIDEH CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1248/SRT/2024[NA]Status: DisposedITAT Surat13 May 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1248/Srt/2024 (Physical Hearing) Shree Mahavideh Charitable Vs. The Cit(Exemption), Trust, Ahmedabad 0/B/4, Tribhuvan Complex, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdts9848Q (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G of the Act. Accordingly, he held that assessee trust is not established only for charitable purposes. Hence, the applicant is not entitled to get approval u/s 80G(5) of the Act. Therefore, application in Form No.10AB for approval under clause (iii

SHREE BHARTHANA VESU BHARTESHWAR MAHADEV SARVAJANIK VIKAS & SANSKRUTIK TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, grounds of appeal raised by the assessee in ITA No

ITA 1200/SRT/2024[NA]Status: HeardITAT Surat13 Feb 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethshree Kedareshwar & Shree The Cit(Exemption), Gyaneshwar Mahadev, Ahmedabad Vs At & Post: Khali, Tal: Bardoli, Dist: Surat – 394620 (Gujarat) [Pan No. Aabts8025N] अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 254(1)Section 80G(5)

Charitable Trust, in ITA Nos. 1194 & 1195/Srt/2024 is treated as lead case. The assessee while challenging the rejection of application of registration under section 12A/12AB has raised following grounds of appeal: “(1) On the facts and in circumstances of the case as well as law on the subject, the CIT(Exemption) erred in assuming jurisdiction u/s 12AB