Ananda Social and Educational Trust v. CIT

426 ITR 340Supreme Court of India2020#918 most cited

What is Ananda Social and Educational Trust v. CIT authority for?

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

116

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Ananda Social and Educational Trust v. CIT · section 12AA registration · proposed activities · genuineness of activities · charitable trust registration · Commissioner (Exemptions) · objects of trust · Section 12A · Section 12AB · Section 80G · eligibility for registration

Also reported as

114 Taxmann.com 693272 Taxmann 7

Sections most often in play

Section 12ABSection 12AASection 80GSection 11Section 12ASection 2(15)Section 12Section 12A(1)(ac)(iii)
Read the full judgment

Issues it is cited on

section 12ab(1)section 12ab(1)(b)section 12ab(1)(b)(i)section 12aasection 12ab(1)(b)(ii)section 2(15)section 12absection 12a(1)(ac)(vi)corpus donationregistration under section 12asection 12a(1)(ac)section 13(1)

Judgments citing Ananda Social and Educational Trust v. CIT

Dada Jethanand Pagrani Trust, Nashik vs. CIT (Exemption), Pune

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

ITA 137/PUN/2021[-]Status: DisposedITAT Pune19 Dec 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.137/Pun/2021 िनधा"रण वष" / Assessment Year : N.A. Dada Jethanand Pagrani Trust, The Cit(Exemption), Pune. 5869, Jajuwadi Indrakund, V Nasik – 422003. S Pan: Aadtd 0396 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 09/12/2022 Date Of Pronouncement 19/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 29.03.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax (“Cit”) Was Not Justified In Rejecting Your Appellant’S Application For Registration Under Section 12Aa. 2. The Learned Cit Was Wrong In Stating That He Was Not Satisfied About The Genuineness Of The Activities Of The Trust, Merely Because Tax Had Not Been Paid On Specific Donations Received For A Capital Purpose In Earlier Years. 3. The Learned Cit Failed To Appreciate That Section 12Aa Requires Satisfaction Regarding Genuineness Of Activities Of The Trust & Not Of The Fund Raising By The Trust, Nor Of The Claim Made By The Trust For Exemption Of Certain Receipts. Dada Jethanand Pagrani Trust [A]

Section 11Section 12A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.137/PUN/2021 िनधा"रण वष" / Assessment Year : N.A. Dada Jethanand Pagrani Trust, The CIT(Exemption), Pune. 5869, Jajuwadi Indrakund, V Nasik – 422003. s PAN: AADTD 0396 H Appellant/ Assessee Respondent /Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Keyur Patel CIT(DR) Date of hearing 09/12/2022 Date of pronouncement 19/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Ass…

Darul Ulum Hajrat Abubkar Siddik, Satara vs. Commissioner of Income Tax- Exemption, Pune

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

ITA 426/PUN/2022[2021-22]Status: DisposedITAT Pune13 Dec 2022AY 2021-22

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.426/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Darul Ulum Harjat Abubkar The Commissioner Of Siddik, V Income Tax-Exemption, \Registered Sanstha Pune S Pune. Pandharpur Road, Quresh Mohalla, Phaltan Satara, Maharashtra – 415523. Pan: Aaabd 0794 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 13/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 15.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 21.03.2017. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 18.06.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. Darul Ulum Hajrat Abukar Siddik [A]

Section 10ASection 12A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.426/PUN/2022 िनधा"रण वष" / Assessment Year : N.A. Darul Ulum Harjat Abubkar The Commissioner of Siddik, V Income Tax-Exemption, \Registered Sanstha Pune s Pune. Pandharpur Road, Quresh Mohalla, Phaltan Satara, Maharashtra – 415523. PAN: AAABD 0794 L Appellant/ Assessee Respondent /Revenue Assessee by Shri Piyush Chaturvedi – AR Revenue by Shri Keyur Patel CIT(DR) Date of hearing 07/12/2022 Date of pronouncement…

Dronagiri Sikshan Sansha, Satara vs. Commissioner of Income Tax, Exemption, Pune

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

ITA 425/PUN/2022[2020-21]Status: DisposedITAT Pune13 Dec 2022AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.425/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Dronagiri Sikshan Sanstha, The Commissioner Of Mhaswad, Tal. Man, District V Income Tax-Exemption, Satara, Maharashtra – 415509. S Pune. Pan: Aaatd 7800 K Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 13/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 21.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 15.03.1999. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 07.07.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. 3. The Ld. Cit (Exemption), Pune Failed To Appreciate That When The Date Of Trust Deed Mentioned In Form 10A Was Of 14.03.1996 & The Dronagiri Sikshan Sanstha [A]

Section 10ASection 12A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.425/PUN/2022 िनधा"रण वष" / Assessment Year : N.A. Dronagiri Sikshan Sanstha, The Commissioner of Mhaswad, Tal. Man, District V Income Tax-Exemption, Satara, Maharashtra – 415509. s Pune. PAN: AAATD 7800 K Appellant/ Assessee Respondent /Revenue Assessee by Shri Piyush Chaturvedi – AR Revenue by Shri Keyur Patel CIT(DR) Date of hearing 07/12/2022 Date of pronouncement 13/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPO…

Sri Gurukrupa Rajjyog Charitable Trust, Satara vs. Commissioner of Income Tax, Exemption, Pune

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

ITA 424/PUN/2022[2021-22]Status: DisposedITAT Pune13 Dec 2022AY 2021-22

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.424/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Sri Gurukrupa Rajyog The Commissioner Of Charitable Trust, V Income Tax-Exemption, Krushna Apartments, Sadar S Pune. Bazar, Satara – 415001. Pan: Aajts 1357 D Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 13/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 15.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 04.10.2016. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 27.07.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. Sri Gurukrupa Rajyog Charitable Trust [A]

Section 10ASection 12A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.424/PUN/2022 िनधा"रण वष" / Assessment Year : N.A. Sri Gurukrupa Rajyog The Commissioner of Charitable Trust, V Income Tax-Exemption, Krushna Apartments, Sadar s Pune. Bazar, Satara – 415001. PAN: AAJTS 1357 D Appellant/ Assessee Respondent /Revenue Assessee by Shri Piyush Chaturvedi – AR Revenue by Shri Keyur Patel CIT(DR) Date of hearing 07/12/2022 Date of pronouncement 13/12/2022 आदेश/ ORDER PER DR. DIPAK P.…

Govind Foundation, Phaltan vs. Commissioner of Income-Tax (Exemption), Pune

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

ITA 428/PUN/2021[-]Status: DisposedITAT Pune13 Dec 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.428/Pun/2021 िनधा"रण वष" / Assessment Year : N.A. Govind Foundation, The Cit, Exemption, Pune. Shop No.94, 50 At Kolki, Pune Vs Pandharpur Road, Phaltan, Satara – 415523. Pan: Aaicg 1564 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 08/12/2022 Date Of Pronouncement 13/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax (Exemption), Pune Dated 30.03.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Cit, Exemption, Pune; Erred In Law & On Facts In Not Granting Registration U/S 12A Of The Ita, 1961 To Appellant Company.

Section 12ASection 8

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.428/PUN/2021 िनधा"रण वष" / Assessment Year : N.A. Govind Foundation, The CIT, Exemption, Pune. Shop No.94, 50 at Kolki, Pune Vs Pandharpur Road, Phaltan, Satara – 415523. PAN: AAICG 1564 G Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Keyur Patel – CIT(DR) Date of hearing 08/12/2022 Date of pronouncement 13/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This app…

Shree Marutideo Sarvajanik Trust, Satara vs. Commissioner of Income Tax, Exemption, Pune

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

ITA 423/PUN/2022[2021-22]Status: DisposedITAT Pune09 Dec 2022AY 2021-22

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.423/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Shree Marutideo Sarvajanik The Commissioner Of Trust, V Income Tax-Exemption, At Post Dhamner, Tal Koregaon, S Pune. District Satara, Maharashtra – 415511. Pan: Aagts 5930 D Appellant/ Assessee Respondent /Revenue Assessee By Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 09/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 14.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 03.04.2002. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 22.06.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. Shree Marutideo Sarvajanik Trust [A]

Section 10ASection 12A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.423/PUN/2022 िनधा"रण वष" / Assessment Year : N.A. Shree Marutideo Sarvajanik The Commissioner of Trust, V Income Tax-Exemption, At post Dhamner, Tal Koregaon, s Pune. District Satara, Maharashtra – 415511. PAN: AAGTS 5930 D Appellant/ Assessee Respondent /Revenue Assessee by Piyush Chaturvedi – AR Revenue by Shri Keyur Patel CIT(DR) Date of hearing 07/12/2022 Date of pronouncement 09/12/2022 आदेश/ ORDER PER DR.…

Maharashtra Ex-Serviceman Corporation Ltd, Pune vs. Incometax Officer Ward 14(4), Pune

In the result, all these appeals are allowed for statistical purposes

ITA 245/PUN/2020[2017-2018]Status: DisposedITAT Pune24 Nov 2022AY 2017-2018

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No.

For Appellant: Shri Kishor PhadkeFor Respondent: S/Shri Ganesh Bare and Ramnath P. Murkunde
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Appellant Respondent 1. 384/PUN/2019 2010-11 Maharashtra Ex- The I.T.O. Ward Servicemen 14(4), Pune Corporation Ltd.Raigad, Opp. National War memorial, Ghorpadi, Pune-411 001 PAN: AADCM 4072 G 2. 245/PUN/2020 2017-18 -do- The ITO Ward 14(1), Pune 3. 640/PUN/2019 2008-19 -do- The I.T.O. Ward 14(4) Pune. 4. 641/PUN/2019 2009-10 -do- -do- 5. 642/PUN/2019 2011-12 -do- -do- 6. 643/pun/2019 2013-14 -do- -do- 7. 644/PUN/2019 2014-15 -do- -do- A…

Maharashtra Ex-Servicemen Corporation Ltd, Pune vs. Income-Tax Officer, Ward - 14 (4), Pune

In the result, all these appeals are allowed for statistical purposes

ITA 644/PUN/2019[2014-15]Status: DisposedITAT Pune24 Nov 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No.

For Appellant: Shri Kishor PhadkeFor Respondent: S/Shri Ganesh Bare and Ramnath P. Murkunde
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Appellant Respondent 1. 384/PUN/2019 2010-11 Maharashtra Ex- The I.T.O. Ward Servicemen 14(4), Pune Corporation Ltd.Raigad, Opp. National War memorial, Ghorpadi, Pune-411 001 PAN: AADCM 4072 G 2. 245/PUN/2020 2017-18 -do- The ITO Ward 14(1), Pune 3. 640/PUN/2019 2008-19 -do- The I.T.O. Ward 14(4) Pune. 4. 641/PUN/2019 2009-10 -do- -do- 5. 642/PUN/2019 2011-12 -do- -do- 6. 643/pun/2019 2013-14 -do- -do- 7. 644/PUN/2019 2014-15 -do- -do- A…

Maharashtra Ex-Servicemen Corporation Ltd, Pune vs. Income-Tax Officer, Ward - 14 (4), Pune

In the result, all these appeals are allowed for statistical purposes

ITA 643/PUN/2019[2013-14]Status: DisposedITAT Pune24 Nov 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No.

For Appellant: Shri Kishor PhadkeFor Respondent: S/Shri Ganesh Bare and Ramnath P. Murkunde
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Appellant Respondent 1. 384/PUN/2019 2010-11 Maharashtra Ex- The I.T.O. Ward Servicemen 14(4), Pune Corporation Ltd.Raigad, Opp. National War memorial, Ghorpadi, Pune-411 001 PAN: AADCM 4072 G 2. 245/PUN/2020 2017-18 -do- The ITO Ward 14(1), Pune 3. 640/PUN/2019 2008-19 -do- The I.T.O. Ward 14(4) Pune. 4. 641/PUN/2019 2009-10 -do- -do- 5. 642/PUN/2019 2011-12 -do- -do- 6. 643/pun/2019 2013-14 -do- -do- 7. 644/PUN/2019 2014-15 -do- -do- A…

Maharashtra Ex-Servicemen Corporation Ltd, Pune vs. Income-Tax Officer, Ward - 14 (4), Pune

In the result, all these appeals are allowed for statistical purposes

ITA 642/PUN/2019[2011-12]Status: DisposedITAT Pune24 Nov 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No.

For Appellant: Shri Kishor PhadkeFor Respondent: S/Shri Ganesh Bare and Ramnath P. Murkunde
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Appellant Respondent 1. 384/PUN/2019 2010-11 Maharashtra Ex- The I.T.O. Ward Servicemen 14(4), Pune Corporation Ltd.Raigad, Opp. National War memorial, Ghorpadi, Pune-411 001 PAN: AADCM 4072 G 2. 245/PUN/2020 2017-18 -do- The ITO Ward 14(1), Pune 3. 640/PUN/2019 2008-19 -do- The I.T.O. Ward 14(4) Pune. 4. 641/PUN/2019 2009-10 -do- -do- 5. 642/PUN/2019 2011-12 -do- -do- 6. 643/pun/2019 2013-14 -do- -do- 7. 644/PUN/2019 2014-15 -do- -do- A…

Maharashtra Ex-Servicemen Corporation Ltd, Pune vs. Income-Tax Officer, Ward - 14 (4), Pune

In the result, all these appeals are allowed for statistical purposes

ITA 641/PUN/2019[2009-10]Status: DisposedITAT Pune24 Nov 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No.

For Appellant: Shri Kishor PhadkeFor Respondent: S/Shri Ganesh Bare and Ramnath P. Murkunde
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Appellant Respondent 1. 384/PUN/2019 2010-11 Maharashtra Ex- The I.T.O. Ward Servicemen 14(4), Pune Corporation Ltd.Raigad, Opp. National War memorial, Ghorpadi, Pune-411 001 PAN: AADCM 4072 G 2. 245/PUN/2020 2017-18 -do- The ITO Ward 14(1), Pune 3. 640/PUN/2019 2008-19 -do- The I.T.O. Ward 14(4) Pune. 4. 641/PUN/2019 2009-10 -do- -do- 5. 642/PUN/2019 2011-12 -do- -do- 6. 643/pun/2019 2013-14 -do- -do- 7. 644/PUN/2019 2014-15 -do- -do- A…

Maharashtra Ex-Servicemen Corporation Ltd, Pune vs. Income-Tax Officer, Ward - 14 (4), Pune

In the result, all these appeals are allowed for statistical purposes

ITA 640/PUN/2019[2008-09]Status: DisposedITAT Pune24 Nov 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No.

For Appellant: Shri Kishor PhadkeFor Respondent: S/Shri Ganesh Bare and Ramnath P. Murkunde
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Appellant Respondent 1. 384/PUN/2019 2010-11 Maharashtra Ex- The I.T.O. Ward Servicemen 14(4), Pune Corporation Ltd.Raigad, Opp. National War memorial, Ghorpadi, Pune-411 001 PAN: AADCM 4072 G 2. 245/PUN/2020 2017-18 -do- The ITO Ward 14(1), Pune 3. 640/PUN/2019 2008-19 -do- The I.T.O. Ward 14(4) Pune. 4. 641/PUN/2019 2009-10 -do- -do- 5. 642/PUN/2019 2011-12 -do- -do- 6. 643/pun/2019 2013-14 -do- -do- 7. 644/PUN/2019 2014-15 -do- -do- A…

Maharashtra Ex-Servicemen Corporation Ltd, Pune vs. Income-Tax Officer, Ward - 14 (4), Pune

In the result, all these appeals are allowed for statistical purposes

ITA 384/PUN/2019[2010-11]Status: DisposedITAT Pune24 Nov 2022AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No.

For Appellant: Shri Kishor PhadkeFor Respondent: S/Shri Ganesh Bare and Ramnath P. Murkunde
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Appellant Respondent 1. 384/PUN/2019 2010-11 Maharashtra Ex- The I.T.O. Ward Servicemen 14(4), Pune Corporation Ltd.Raigad, Opp. National War memorial, Ghorpadi, Pune-411 001 PAN: AADCM 4072 G 2. 245/PUN/2020 2017-18 -do- The ITO Ward 14(1), Pune 3. 640/PUN/2019 2008-19 -do- The I.T.O. Ward 14(4) Pune. 4. 641/PUN/2019 2009-10 -do- -do- 5. 642/PUN/2019 2011-12 -do- -do- 6. 643/pun/2019 2013-14 -do- -do- 7. 644/PUN/2019 2014-15 -do- -do- A…

Principal Commissioner of Income Tax 3 Kolkata vs. M/S. Britania Industries Ltd

ITAT/111/2019HC Calcutta25 Aug 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

…10 (Exemption), Bangalore Etc. Vs. Meenakshi Amma Endowment Trust Etc.) holding as under: “Delay condoned. In view of the judgment of this Court in 'Ananda Social And Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question of law raised in these matters has to be answered against the Revenue and in favour of the assessee. Accordingly, the appeals and the specia…

Nirmala Shaikshanik Va Samajik Vikas Sanstha, Satara vs. CIT Exemption, Pune

Appeal is allowed in above terms

ITA 40/PUN/2021[-]Status: DisposedITAT Pune27 Jul 2022
For Appellant: Smt. Deepa KhareFor Respondent: Shri Rajeev Kumar
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM Nirmala Shaikshanik Va Samajik Vikas Sanstha, ATIT, Satara SATARA – 415 519 PAN; AADTN 1926 B Appellant Vs. The Commissioner of Income-tax Exemption, Pune Respondent Appellant by : Smt. Deepa Khare Respondent by : Shri Rajeev Kumar Date of Hearing : 30-06-2022 Date of Pronouncement : 27-07-2022 ORDER PER S.S. GODARA, JM : This assessee’s appeal arises against the CIT (Exemption) Pune’s order dated 24-09-2020 in case No. CIT Exemption, Pune/2020-21/10015 in proceedings u/s 12AA((1)(b)(ii) of the Income-tax Act,…

Ramchandra Mandir Math Balaji, Aurangabad vs. Commissioner of Income-Tax, Aurangabad

Appeal is allowed for statistical purposes in above terms

ITA 571/PUN/2018[N.A]Status: DisposedITAT Pune19 Jul 2022
For Appellant: Shri Saurabh BoraFor Respondent: Shri Rajeev Kumar
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM Ramchandra Mandir Math Balaji Jaswantpura, Aurangabad PAN; AAETS 8231 R Appellant Vs. The Commissioner of Income-tax Aurangabad Respondent Appellant by : Shri Saurabh Bora Respondent by : Shri Rajeev Kumar Date of Hearing : 30-06-2022 Date of Pronouncement : 19-07-2022 ORDER PER S.S. GODARA, JM : This assessee’s appeal arises against the CIT Aurangabad’s order dated 07-07-2014 in Case No. ABD/CIT/Tech. /13-14 in proceedings u/s 12AA((1)(b)(ii) of the Income-tax Act, 1961, in short “the Act”. 2. It emerges tha…

Association of Consulting Civil Engineers, Solapur vs. Commissioner of Income-Tax, (Exemption), Pune

In the result, this appeal of the appellant is allowed for statistical purpose

ITA 466/PUN/2019[N.A]Status: DisposedITAT Pune24 Mar 2022

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No.466/Pun/2019 िनधा"रण वष" / Assessment Year : N.A. Association Of Consulting Civil The Commissioner Of Income Engineers, Vs Tax, Exemption, Pune. Sthapathya Bhavan, Damani Complex, Datta Chowk, Solapur – 413 007. Pan: Aacaa 6603 L Appellant/ Assessee Respondent /Revenue

Section 12A

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JM AND DR. DIPAK P. RIPOTE, Hon’ble AM आयकरअपीलसं. / ITA No.466/PUN/2019 िनधा"रण वष" / Assessment Year : N.A. Association of Consulting Civil The Commissioner of Income Engineers, Vs Tax, Exemption, Pune. Sthapathya Bhavan, Damani Complex, Datta Chowk, Solapur – 413 007. PAN: AACAA 6603 L Appellant/ Assessee Respondent /Revenue Assessee by Shri S.N.Puranik – AR Revenue by Shri Naveen Gupta - DR Date of hearing 16/02/2022 Date of pronouncement 24/03/2022 आदेश / ORDER PER DR. D…

Pryas Ek Pahel, Gurgaon vs. CIT(E), Chandigarh

In the result, appeal filed by the appellant society stands allowed

ITA 438/DEL/2021[2021-22]Status: DisposedITAT Delhi21 Mar 2022AY 2021-22

Bench: Shrianil Chaturvedi & Shri N. K. Choudhry(Through Video Conferencing) Pryas Ek Pahel, Vs. Cit(E), Ca, Mr.Sahu, M Sahu& Chandigarh Associates, Ca, H. No. 651, Ff, Sec-10A, Near Meenakshi Public School, Gurgaon Pan: Aadtp0780F (Appellant) (Respondent)

For Appellant: Shri MR Sahu, CAFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 12Section 12ASection 12o

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) Pryas Ek Pahel, Vs. CIT(E), CA, Mr.Sahu, M Sahu& Chandigarh Associates, CA, H. No. 651, FF, Sec-10A, Near Meenakshi Public School, Gurgaon PAN: AADTP0780F (Appellant) (Respondent) Assessee by : Shri MR Sahu, CA Revenue by: Shri Vipul Kashyap, Sr. DR Date of Hearing 07/03/2022 Date of pronouncement 21/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The present appeal is preferred by the Assessee/Society Appellant herein, against the order da…

Pr. Commissioner of vs. M/S. Embassy Charitable Trust

In the result, the appeal fails and is hereby dismissed

ITA/458/2019HC Karnataka27 Jan 2022

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 12ASection 260Section 80GSection 80G(5)(vi)

…the decisions in 'SOLE TRUSTEE, LOK SHIKSHANA TRUST Vs. COMMISSIONER OF INCOME TAX' 101 ITR 234 'AGRAWAL SABHA Vs. 6 COMMISIONER OF INCOME TAX-I' 365 ITR 244 (ALL) AND 'ANANDA SOCIAL AND EDUCATIONAL TRUST Vs. COMISSIONER OF INCOME TAX AND ANR.' 426 ITR 340 (SC). 5. On the other hand, learned Senior counsel for the assessee submitted that the Tribunal has recorded a finding a fact that primary object of the assessee is for charitable purpose and the aforesaid finding of fact has not been demonstrated to be perverse. Therefore, no substantial questions of law arises for consideration. It is…

Sparshpratishthan, Thane vs. Commissioner of Income-Tax (Exemption), Pune

In the result, the appeal of assessee is allowed

ITA 647/PUN/2020[NA]Status: DisposedITAT Pune10 Jan 2022

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Deepak Garg
Section 12A

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.647/PUN/2020 Sparshpratishthan, 1004, 10th Floor, Runwal Estate, Ghod Bunder Road, Opp. Lawkin Company, Thane-400607 PAN : AAITS7492L .......अऩीऱाथी / Appellant बनाम / V/s. CIT (Exemption), Pune ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 29-10-2021 घोषणा की तारीख / Date of Pronouncement : 10-01-2022 आदेश / ORDER PER S.S. VIS…