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

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Key Topics

Section 80G(5)103Section 12A89Section 12A(1)(ac)56Exemption36Section 80G23Charitable Trust19Section 1114Section 80G(5)(vi)11Section 1210

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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

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

Showing 1–20 of 37 · Page 1 of 2

Section 80G(5)(iii)8
Addition to Income4
Deduction2
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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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

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

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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)

iv) to First Proviso to sub- section(5) of section 80G of the Act, they have to apply for final approval under Clause (iii) of First Proviso to section 80G(5). Such institutions are required to apply for regular/final approval at least six months prior to expiry of the period of provisional approval or within six months of commencement

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

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)

trust filed its reply, which is at pages 8 to 9 of the order. The CIT(E) observed that provisions of section 80G(5) of the Act stipulates that the said section applies to donations to any institutions or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India

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)

section 80G(5) of the Act. 4. Aggrieved by the order of CIT(E), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted English translation of Memorandum of Association (MoA) of the assessee-trust, replies dated 24.06.2024 and 18.09.2024 to CIT(E) and various decisions. The ld. AR submitted that there

ST. JOHN AMBULANCE ASSOCIALTION,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

ITA 289/SRT/2023[2022-23]Status: HeardITAT Surat11 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) St. John Ambulance Commissioner Of Income Tax Association, (Exemptions), Ahmedabad, Vs. 101, ‘Shriji Niwas’ A To Z Room No. 609, Floor-6, Bldge, Mansukh Tower Lane, Aayakar Bhawan (Vejalpur), Opp. Dhiraj Sons, Athwagate, Nr. Sachin Tower, 100 Foot Surat-395001. Road, Anandnagar- Pan: Aadts 1360 C Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 12ASection 2Section 254(1)Section 80GSection 80G(5)

Trust under Section 80G(5) of the Act in Form 10AB in accordance with Rule 11AA of the Income Tax Rules, 1962, (in short, the Rules) on 12.08.2022. The assessee furnished required details at the time of filing application electronically/online. On receipt of such application, the ld. CIT(E) issued specific notice dated 17/02/2023 contending therein that

NIMAAYA WELFARE FOUNDATION,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the grounds raised by the assessee in this appeal are allowed in above terms

ITA 219/SRT/2023[2023-24]Status: DisposedITAT Surat28 Jun 2023AY 2023-24

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Nimaaya Welfare Foundation, C.I.T.(Exemptions), Fp-600/A Tps-5, Plot 1 &Amp;2, Paiky Ahmedabad. Vs. 3-5 Floor Navchetan Society, Gopipura, S.O. Majura, Surat, Gujarat-395001. Pan: Aahcn 5406 H Appellant Respondednt

For Appellant: (a) Had been granted a Section 8 license
Section 12ASection 254(1)Section 8Section 80GSection 80G(5)

charitable purpose. There is no religious object in the Memorandum of Association, copy of which is filed on record. The ld. 3 Nimaaya Welfare Foundation Vs CIT(E) AR of the assessee submits that the assessee is entitled for registration under Section 80G(5) of the Act. 5. On the other hand, the learned Commissioner of Income Tax- Departmental Representative

NA vs. ARI SURAT ATHTHAVISI MODH CHATURVEDI BRAHMIN GHYATI SAMAST ,NAVSARIVS.COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 619/SRT/2023[2023-24]Status: DisposedITAT Surat29 Nov 2023AY 2023-24

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.619/Srt/2023 (Ay 2023-24) (Hybrid Hearing) Navsari Surat Aththavisi Modh Commissioner Of Income Tax Chaturvedi Brahmin Ghyati (Exemption) Vs Samast, Ahmedabad-380015 1, Modh Brahmin Wadi, Opp. Municipal Office Dudhiya Talav, Navsari-396445 Pan No. Aaatn 1884 H अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 254(1)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

iv) the trust is established and carrying its activities since 18/06/1984 upto receiving the provisional registration in Form No.10AC for the period of 19.01.2023 to A.Y. 2025-26 assessee trust has immediately applied in Form No.10AB for final registration which was required to be applied at least 6 months prior to expiry of period of the provisional registration or within

SHREE TAPESHWAR HANUMANJI BAJARANG CHARITY TRUST,,UMBERGAM vs. THE CIT,, VALSAD

In the result, appeal of the assessee is allowed

ITA 3503/AHD/2014[2014-15]Status: DisposedITAT Surat25 Jul 2018AY 2014-15

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.3503/Ahd/2014/Srt िनधा"रण वष"/Assessment Year : 2014-15 Shree Tapeshwar Hanumanji Vs. Commissionert Of Income-Tax, Bajrang Charity Trust, Valsad. At & Po. Kalay, Kanglav, Via Bhilad, Umbergaon, Gujarat State. [Pan: Aakts 9068 E] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri A. Gopalkrishnan, Ca राज"व क" ओर से /Revenue By Shri Sriniwas T. Bidari, Cit-Dr 13.07.2018 सुनवाई क" तारीख/ Date Of Hearing: 31.07.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Assessee Directed Against The Order Of Learned Commissioner Of Income Tax, [Cit], Valsad, Dated 10.11.2014. 2. The Assessee Has Taken Following Ground Of Appeal : “1. On Appreciation Of The Facts & Circumstances Of The Case, The Order Passed By The Honorable Commissioner Of Income Tax Rejecting The Application For Issue Of Certificate U/S.80G Of The Act Is Contrary To Facts & Law & Prejudicial To The Appellant. 2. On Appreciation Of The Facts & Circumstances Of The Case, The Honorable Commissioner Of Income Tax Has Erred In Rejecting The Application For Issue Of Certificate U/S.80G To The Appellant Without Granting Sufficient Opportunity For Hearing & Without Issuing A Speaking Order. The Trust Had Duly Filed Application For Obtaining Registration U/S.12A & Therefore The Action Of The Honorable Commissioner Of Income

Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

charitable in nature. The Trust was registered with the Assistant Charity Commissioner, vide registration no.E-2584 dated 08.08.2011. It has applied for registration u/s.12A(a) of the IT Act. The Commissioner of Income Tax, Valsad pointed out that as per provision of section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA(2)(i) of Income

SHRI NA vs. ARI MODH VANIK PANCH,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

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

ITA 1265/SRT/2024[NA]Status: HeardITAT Surat17 Feb 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1265/Srt/2024 (Physical Hearing) Shri Navsari Modh Vanik The Cit(Exemption), Panch, Ahmedabad बनाम Haveli Street, Navsari - 396445 Vs [Pan : Aabts3590A] अपीलाथ"/Appellant ""थ" /Respondent

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

charitable trust and is not entitled to get approval under section 80G(5). 3. The Ld. AR of the assessee submits that object and activities were duly verified and accepted while allowing registration under section 12A/12AB of the Act. While considering the application for approval, the Ld.CIT(E) is to require if the condition prescribed under Rule 11AA

LOK KALYAN VRUDDHASHRAM & CHARITABLE TRUST,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 1122/SRT/2024[2023-24]Status: DisposedITAT Surat02 Jan 2025AY 2023-24

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1122/Srt/2024 (Ay 2023-24) (Physical Court Hearing) Lok Kalyan Vruddhashram & Commissioner Of Income-Tax Charitable Trust (Exemption), Room No.609, 6Th बनाम 208, Mahadev Nagar-1, Floor, Aayakar Bhawan (Vejalpur), Vs Navagam, Dindoli, Surat-394 Near Sachin Tower, 100 Foot Ring 210 Road, Anandnagar-Prahladnagar [Pan : Aabtl 8969 L] Road, Ahmedabad-380 015 अपीलाथ"/Appellant ""थ" /Respondent

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

iv) of Section 80G(5) of the Act. Considering the fact that Ld.CIT(E) dismissed the application for want of compliance, in our view, assessee deserves one more opportunity to contest its case on merit before 2 Lok Kalyan Vruddhashram & Charitable Trust

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

5) of section 80G of the Act. He relied on the decisions in the cases of (i) CIT vs. Dawoodi Bohara Jamat, 43 taxmann.com 243 (SC), (ii) CIT(E) vs. Jamiatul Bannat Tankaria, 168 taxmann.com 35 (Guj.), (iii) Bargahe Husaini Trust-Monpar vs. CIT(E), 165 taxmann.com 141 (Ahd- Trib.), (iv) Shree Dandhavya Chhasath Prajapati Samaj