CIT v. Shri Billeswara Charitable

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

…garding financial propriety as they indicate a structured arrangement to divert funds of charitable organization for private gain. He referred to the decision of Hon'ble Gujarat High Court in the case of N. N. Desai Charitable Trust v. CIT reported in [(2000) 246 ITR 452 (Guj] wherein the Hon’ble High Court has held that when the transactions between a charitable trust and its related concerns are excessive and lack commercial prudence, the trust forfeits exemption under Section 11. He further noted that in the case of M/s Agrabh also 100% of the revenue is received from the assessee only. Since the Assessing Off…

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.

…634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. (vi) 8. To the same effect, the decisions of the Hon’ble M. P. High Court in the case of CIT vs. D.P.R. Charitable Trust, 61 DTR 410 (MP) and CIT vs. Divine Shiksha Samiti, 428 ITR 552 (MP) and the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Manekji Mota…

PRAMOD KIRAN SEVADHAM FOUNDATION,AHMEDNAGAR 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.601/Pun/2020 िनधा"रण वष" / Assessment Year : 2019-20 Pramod Kiran Sevadham Foundation, 35, Varad Estate, Near Swami Samarth Mandir, Gaikwad Colony Savedi Road, Ahmednagar-414003. .......अपीलाथ" / Appellant Pan : Aactp6537B बनाम / V/S. Cit, Exemption, ……""यथ" / Respondent Pune. Assessee By : Shri Prasad Bhandari Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 01.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 01.06.2021 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 (‘Cit, Exemption’ For Short) Dated 29.09.2020 Denying The Grant Of Registration U/S 12Aa Of The Income Tax Act, 1961 (‘The Act’). 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Prevailing Circumstances Of The Case, The Learned Cit (Exemption) - Pune Erred In Rejecting The Claim Of The Assessee For Granting Registration Under Section 12Aa Of The Act Without Appreciating The Submission Made By The Assessee Along With The Documentary Proofs Of All The Activities Carried Out By The Trust. 2. On The Facts & In The Prevailing Circumstances Of The Case, The Learned Cit (Exemption) - Pune Erred In Rejecting The Claim Of The Assessee For Granting Registration Under Section 12Aa Without Giving An Opportunity Of Being Heard.

…634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. (vi) 9. From the perusal of the impugned order, it is clear that the ld. CIT, Exemption had denied the grant of registration by taking into consideration that the corpus donations collected in the preceding financial years had escaped assessment to tax which clearly falls under the r…

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.”

…634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, (vi) CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. 11. From the perusal of the impugned order, it is crystal clear that the ld. Commissioner of Income Tax, Exemption, Pune had lost sight distinction between the process of registration and the exemption or assessment of income u/s 11 of the Act. Therefore, the reasoning given by…

SHREE VEERALAYAM JAIN AHINSA TIRTH,,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, the appeal of the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.942/Pun/2019 Shree Veeralayam Jain Ahinsa Tirth, 34, New Khadki Bazar, Khadki, Pune-411003. .......अपीलाथ" / Appellant Pan : Aarts1393P बनाम / V/S. Cit (Exemption), ……""यथ" / Respondent Pune. Assessee By : Smt. Deepa Khare Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 22.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Trust Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Pune Dated 30.05.2019 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (“The Act” For Short) Denying The Approval U/S 80G(5)(Vi) Of The Act. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On Facts Of The Case & In Law, The Ld. Cit(Exemptions), Pune Has Erred In Rejecting The Application For Grant Of Approval Under Section 80G(5)(Vi) Of The Income Tax Act, 1961 Vide Order Dated 30.05.2019. 2. On Facts Of The Case, The Order Dated 30.05.2019 Passed By The Ld.

…ing the course of enquiry u/s 80G(5)(vi) of the Act, the scope of enquiry cannot extend to the actual assessment of income. Reliance in this regard can place on the decision of the Hon’ble Gujarat High Court in the case of N.N. Desai Charitable Trust vs. CIT, 246 ITR 452. In the circumstances, we are of the considered opinion that the ld. Commissioner of Income Tax (Exemption), Pune is not justified in denying the grant of approval u/s 80G(5)(vi) of the Act. Accordingly, we direct the ld. Commissioner of Income Tax (Exemption), Pune to grant approval under the provisions of section 80G(5)(vi) of the Act. Thus, th…

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

In the result, the appeal of the assessee is allowed

…634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. (vi) 11. From the perusal of the impugned order, it is crystal clear that the ld. Commissioner of Income Tax, Exemption, Pune had lost sight distinction between the process of registration and the exemption or assessment of income u/s 11 of the Act. Therefore, the reasoning given by…