CIT v. Manekji Mota Charitable Trust

SHREE ALIBAG KUTCHI VISA OSWAL JAIN SANGH ,RAIGAD vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.624/Pun/2020 िनधा"रण वष" / Assessment Year : 2020-21 Shree Alibag Kutchi Visa Oswal Jain Sangh, Plot No.12, Alibaug Jain Sangh, Behind Prathamic School, Chendhare Shreebag Road, Alibag, Raigad – 402201. .......अपीलाथ" / Appellant Pan : Aaets3070L बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 24.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 26.07.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune [‘The Cit (Exemption)]’ For Short) U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (‘The Act’) Dated 30.09.2020 Denying The Grant Of Registration U/S 12Aa Of The Act. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Holding That Registration U/S 12Aa Cannot Be Granted Unless Tax Is Paid On The Income Assessed At The Time Of 12Aa Proceedings. 2. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Making Incorrect Assessment Of Income Of The Trust Without Following The Law & Established Judicial Precedents. 3. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Exceeding The Jurisdiction Bestowed Upon The Ld. Cit(E) In As Much As The Ld. Cit(E) Has Sought Details Of Sources Of Income Of The Trust Whereas The Ld. Cit(E) Is To Merely Look Into The Application Of Such Income.

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.624/PUN/2020 िनधा"रण वष" / Assessment Year : 2020-21 Shree Alibag Kutchi Visa Oswal Jain Sangh, Plot No.12, Alibaug Jain Sangh, Behind Prathamic School, Chendhare Shreebag Road, Alibag, Raigad – 402201. .......अपीलाथ" / Appellant PAN : AAETS3070L बनाम / V/s. CIT (Exemptions), ……""यथ" / Respondent Pune. Assessee by : None Revenue by : Shri Deepak Garg सुनवाई क" तारीख / Date of Hearing : 24.06.2021 घोषणा क"…

PINNACLE GLOBAL FOUNDATION ,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.621/Pun/2020

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “बी” PUNE (Through – VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.621/PUN/2020 Pinnacle Global Foundation, ………. अपीलाथ" / Flat No.805, “Ratna” Sujay Garden Complex, Appellant. Mukund Nagar, Near Swar Gate, Pune – 411 037. PAN : AADTP3603M. बनाम v/s The Commissioner of Income Tax ………. ""यथ" / (Exemption), Pune. Respondent Assessee by : Shri Satish Mody Revenue by : Shree Deepak Garg. सुनवाई क" तार"ख / Date of Hearing : 24.06.2021 घोषणा क" तार"ख / Date o…

ASSOCIATION OF ASESTHETIC PLASTIC SURGEONS,THANE vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS ), PUNE

In the result, the appeal of the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.526/Pun/2020 Association Of Asesthetic Plastic Surgeons, Add: C/O Medha Bhave, 101, Shah’S Capital, Ghantali Devi Road, Naupada, Thane West-400602. .......अपीलाथ" / Appellant Pan : Aagta5573J बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : Shri Rohan Dedhia Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 23.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 24.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune Dated 13.08.2020 Denying The Registration U/S 12Aa Of The Income Tax Act, 1961 (“The Act” For Short). 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(E) Has Erred In Holding That The Activities Of Trust Are Not Charitable In Nature & Thereby Refusing To Grant Registration U/S 12Aa, Whereas In Fact The Activities Of The Trust Are Charitable In Nature & Trust Is Eligible For Registration U/S 12Aa. 2. The Appellant Craves Leave To Add, Alter, Amend, Delete And/Or Vary The Above Grounds Of Appeal/Relief Claimed At Any Time Before The Decision Of The Appeal.”

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.526/PUN/2020 Association of Asesthetic Plastic Surgeons, Add: C/o Medha Bhave, 101, Shah’s Capital, Ghantali Devi Road, Naupada, Thane West-400602. .......अपीलाथ" / Appellant PAN : AAGTA5573J बनाम / V/s. CIT (Exemptions), ……""यथ" / Respondent Pune. Assessee by : Shri Rohan Dedhia Revenue by : Shri Deepak Garg सुनवाई क" तारीख / Date of Hearing : 23.03.2021 घोषणा क" तारीख / Date of Pronouncement : 24.03.2021…

BRAHMAN SABHA KARVEER,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, the appeal of the assessee is allowed

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.626/PUN/2020 Brahman Sabha Karveer, 167, Mangaldham, B Ward, Mangalwar Peth, Kolhapur-416012. .......अपीलाथ" / Appellant PAN : AAATB1370L बनाम / V/s. CIT Exemption, ……""यथ" / Respondent Pune. Assessee by : None Revenue by : Shri Deepak Garg सुनवाई क" तारीख / Date of Hearing : 07.01.2021 घोषणा क" तारीख / Date of Pronouncement : 07.01.2021 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the…

SHRI. LAD SHAKHIYA WANI SAMAJ KALYAN & SHIKSHAN PRASARAK MANDAL,AURANGABAD vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No. 572/PUN/2020 Shri Lad Shakhiya Wani Samaj Kalyan & Shikshan Prasarak Mandal 189, Rohitra, Samarthnagar, Aurangabad-431 001 PAN : AACTS5656A .......अऩीऱाथी / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Pune. ……प्रत्यथी / Respondent Assessee by : Shri S.N. Puranik Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 05.01.2021 घोषणा की ता…