Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Padmarth Dham Trust ( v. CIT Dehradun

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

…T (Exemption) v. St. Ann’s Education Society [(2020) 425 ITR 642 (Karnataka)] CIT (Exemptions) v. Gettwell Health and Education Samiti [(2021) 133 Taxmann.com 114 (SC)] Bhagwad Swarup Shri ShriDevraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT [(2008) 111 ITD 175 (Delhi)] Sai Shyam Educational Society v. ITO I.T.ANo. 567/(Asr)/2014 IV. Proposition 4 : The Board is “State” within the meaning of Article 289 of the Constitution of India and, therefore, the income of the Board is exempt from Union taxation. 1. Smt. Ujam Bai v. State of Uttar Pradesh [(1962) AIR 1621, 1963 SCR (1) 778] 2. K.S.Ramamurthi Reddia…

JT. COMMISSIONER OF INCOME TAX (OSD) (EXEMPTIONS) CIRCLE,, PUNE vs. S. M. BATHA EDUCATION TRUST,, SATARA

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.

…of 2018, 23 & 64 of 2021 S.M. Batha Education trust A.Y. 2011-12, 2016-17 * 2017-18 “With the benefit of the guidance of the Special Bench decision in the case of Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Padmarth Dham Trust ( Vs. CIT Dehradun (111 ITD 175) which is a binding judicial precedent for us and with which we are in most respectful agreement, we uphold the grievance of the assessee. Ld. CIT, instead of asking the assessee to file another application for registration and thus disregarding the time limit for deciding on assessee‟s application for registration u/s 12AA, ought to have held th…

JT COMMISSIONBER OF INCOME-TAX(OSD) (EXEMPTIONS) CIRCLE, , PUNE vs. S.M. BATHA EDUCATION TRUST,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.

…of 2018, 23 & 64 of 2021 S.M. Batha Education trust A.Y. 2011-12, 2016-17 * 2017-18 “With the benefit of the guidance of the Special Bench decision in the case of Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Padmarth Dham Trust ( Vs. CIT Dehradun (111 ITD 175) which is a binding judicial precedent for us and with which we are in most respectful agreement, we uphold the grievance of the assessee. Ld. CIT, instead of asking the assessee to file another application for registration and thus disregarding the time limit for deciding on assessee‟s application for registration u/s 12AA, ought to have held th…

INCOME-TAX OFFICER, (EXEMPTIONS), WARD-1,, PUNE vs. S.M. BATHA EDUCATION TRUST,, SATARA

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.

…of 2018, 23 & 64 of 2021 S.M. Batha Education trust A.Y. 2011-12, 2016-17 * 2017-18 “With the benefit of the guidance of the Special Bench decision in the case of Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Padmarth Dham Trust ( Vs. CIT Dehradun (111 ITD 175) which is a binding judicial precedent for us and with which we are in most respectful agreement, we uphold the grievance of the assessee. Ld. CIT, instead of asking the assessee to file another application for registration and thus disregarding the time limit for deciding on assessee‟s application for registration u/s 12AA, ought to have held th…