HARIOM BABA GAUSHALA ASHRAM TRUST,NAGPUR V. ITO WARD-1, EXEMP, NAGPUR

ITA 135/NAG/2025

AI Insights

The case involves Hariom Baba Gaushala Ashram Trust, a public charitable trust engaged in animal welfare, which appealed against the decision of the CIT(Exemption), Pune. The CIT(Exemption) had rejected the Trust's application for approval under section 80G(5) of the Income Tax Act, citing incomplete details and inability to verify the genuineness of the Trust's activities. The Tribunal examined the Trust's compliance with the conditions for registration under section 80G(5) and found that the Trust had a valid registration under section 12AB, maintained proper books of accounts, and applied all income and assets for charitable purposes. The Tribunal referenced several precedents supporting the Trust's position and directed the CIT(Exemption) to approve the application.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841881 (ITAT-NAGPUR)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2022-2023
• Appeal Filed On: 24-02-2025
• Other Referred Cases: CIT(Exemption) vs Dignity Education Society, CIT vs Adharshila Shikshan Sangh, Hiralal Bhagwati vs CIT, Anugraha Education Trust vs CIT(E), Academy of General Education vs CIT(E), Tiger Research and Conservation Trust
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PANKAJ KUMAR
• Assessee Lawyers: PRAKASH NANWANI
• Keywords: Charitable institution
• Section: 11; 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 135/NAG/2025 (AY : 2025-26) (Physical hearing) Hariom Baba Gaushala Ashram Trust Anaj Bazar, Itwari, Maharashtra – 440002. [PAN: AAATH4093E] Vs ITO, Ward – 1 BSNL RTTC Building, Maharashtra – 440001. Appellant / Assessee Respondent / Revenue Assessee by Shri Prakash Nanwani, CA Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 23.02.2026 Date of pronouncement 23.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of CIT(Exemption), Pune in rejecting application under section 80A(5) for approval of fund of trust. 2. Rival submissions of both the parties have been heard and record perused. The ld. Authorised Representative (ld. AR) of the assessee fairly submits that assessee is a public charitable trust, engaged in the activities and running gaushala and carrying out animal welfare and allied charitable activities. The assessee is having valid registration under section 12AB. The assessee filed application for approval under section 80G(5) on 22.06.2024. The application of assessee was rejected on the ground that completed details were not furnished and he was unable to arrive at satisfactory conclusion regarding genuineness of activities and fulfilment of condition prescribed under section 80A(5)(i) to (v). The ld. AR of the assessee Printed from counselvise.com Hariom Baba Gaushala Ashram Trust ITA 135/Nag/2025 A.Y. 2022–23) 2 submits that condition under section 80G(5) are duly satisfied. Firstly, the assessee is having valid registration under section 12AB and its income is eligible for exemption under section 11 & 12, secondly, all income and assets are applied for charitable purposes, thirdly trust is not created for the benefit of any particular religion, community or caste, fourthly proper books of accounts are maintained and fifthly, trust is duly constituted under the law. No such violation is pointed out by ld. CIT(E). Once, the assessee is having registration under section 12AB, the assessee is also eligible for registration under section 80G(5). To support his submission, the ld. AR relied upon the following decision:  CIT(Exemption vs Dignity Education Society (2025) 124 CCH 0317 (SC)  CIT(Exemption) vs Dignity Education Society (2025) 179 taxmann.com 373 (Chhattisgarh)  Dignity Education Society ITA No. 31/RPR/2019 ITAT order dtd. 09.06.2022.  CIT vs Adharshila Shikshan Sangh (2025) 177 taxmann.com 182 (Chhattisgarh)  Hiralal Bhagwati vs CIT (2000) 246 ITR 0188 (Guj)  Anugraha Education Trust vs CIT(E) (2025) 173 taxmann.com 852 (Bang –Trib)  Academy of General Education vs CIT(E) (2025) 175 taxmann.com 714 (Bang –Trib)  Tiger Research and Coservation Trust ITA No. 518/Nag/2024 dtd 10.02.2025 3. The assessee has furnished details note on activities. Such activities are carried out regularly in furtherance of object of the trust audited financial statement of last 3 years was furnished. 4. On the other hand, ld. CIT–DR for the Revenue supported the order of ld. CIT(E). Printed from counselvise.com Hariom Baba Gaushala Ashram Trust ITA 135/Nag/2025 A.Y. 2022–23) 3 5. We have considered the submissions of both the parties and have gone through the orders of ld. CIT(E) in rejecting the application of assessee under section 80G(5). We find that there is no dispute that assessee is having valid registration under section 12AB. The assessee also fulfilled the condition that the assessee is having valid registration under section 12AB and its income is eligible for exemption under section 11 & 12, secondly, all income and assets are applied for charitable purposes, thirdly trust is not created for the benefit of any particular religion, community or caste, fourthly proper books of accounts are maintained and fifthly, trust is duly constituted under the law. 6. We further find that ld. CIT(E) while rejecting the application of assessee in para 7 of his order noted that assessee has not complied with the provisions of sub– clause (a) of clause (ii) of second proviso to section 80G(5) of the Income Tax Act, 1961 as well as the provisions of Rule 11AA(2) of Income Tax Rules, 1962 and that in absence of said details, he was unable to draw satisfactory conclusion about the genuineness of activities of the assessee. We find that assessee fulfilled all the five conditions and laid down in clause (i) to (v) of section 80G(5). 7. We further find that Hon’ble Chhattistgarh High Court in a recent decision of CIT(E) vs Dignity Education Society while following the decision of Gujarat High Court in Hiralal Bhagwati vs CIT 246 ITR 188 held that once registration under section 12A of Income Tax Act is granted, the benefit under section 80G cannot be denied. Further, Hon’ble Chhattisgarh High Court in CIT vs Adharshila Shikshan Sangh 177 taxmann.com 182 also held that where assessee–society registered under section Printed from counselvise.com Hariom Baba Gaushala Ashram Trust ITA 135/Nag/2025 A.Y. 2022–23) 4 12AA, continued to hold such registration and it had not been cancelled, Tribunal was justified in holding that further enquiry into genuineness of activities and charitable purpose could not be made at stage of 80G approval and in directing grant of approval. 8. Thus, in view of the aforesaid factual and legal discussion, we direct the ld. CIT(E) to allow registration of an approval of fund under section 80G(5) to the assessee trust. 9. In the result, the appeal of assessee is allowed. Order pronounced in open court on 23/02/2026 at the time of hearing Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 23/02/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. By order Assistant Registrar ITAT, Nagpur Printed from counselvise.com "