DHEEMAHI EDUCATIONAL AND CHARITABLE TRUST vs. ITO (EXEMPTIONS) WARD 1, BLR

Parties Involved

Facts Summary

The assessee, DHEEMAHI EDUCATIONAL AND CHARITABLE TRUST, is a charitable trust with the objects of carrying on charitable activities in the field of education and other allied charitable purposes. The assessee filed an application seeking registration under section 12AB and approval under section 80G of the Act. The Ld.CIT(E) rejected the application under section 12AB on 13/12/2025 and the application for approval under section 80G on the ground that charitable activities were not commenced and the earlier application for registration had been rejected with no appeal filed by the assessee. The assessee challenged both orders before the Tribunal, which set aside the order rejecting the application under section 12AB and remitted the same to the Ld.CIT(E) for fresh adjudication. The present appeal challenges the rejection of the approval sought for under section 80G of the Act by the Ld.CIT(E).…

Legal Issues

• 1. Whether the assessee is entitled to approval under section 80G of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Smt. Gangaben Parshottam Parikh Charitable Trust Vs. CIT(Exemption)

  Mumbai Bench benchAY 2025-26Allowed

• Samarth Child Care Foundation vs. CIT(E)

  Delhi Bench ‘G’ New Delhi benchAY 2024-25Partly Allowed

• Radha Devi Charitable Trust vs. Commissioner of Income Tax (Exemption), Delhi

  Delhi Bench 'F', Delhi benchAY 2024-25Allowed

• Centre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh

  Delhi Bench benchAY 2022-23Allowed

• Prem Kiran Charitable Trust vs. CIT (Exemption), Kolkata

• Shree Govardhan Seva Trust vs. The Commissioner of Income Tax (Exemption)

  Ahmedabad bench