CIT v. Vijay Vargiya Vani Charitable Trust

EDEN EDUCATION AND RESEARCH INSTITUTE ,AURANGABAD vs. CIT, EXEMPTION, , PUNE

In the result, the appeal of the Assessee stands Allowed

Bench: Shri S.S.Viswanethra Ravi & Shri Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.201/Pun/2021 Eden Education & Research The Cit, Exemption, Institute, Vs Pune. Shop No.3, G.No.140, Delux Bazar, Satara, Aurangabad – 431001. Pan : Aaate 7724 P Appellant/ Revenue Respondent/ Assessee Assessee By Shri Kishor Phadke – Ar Revenue By Shri Naveen Gupta - Dr Date Of Hearing 15/02/2022 Date Of Pronouncement 15/03/2022 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (‘The Act’) Passed By The Commissioner Of Income Tax (Exemption), Pune On 30.03.2021. 2) The Grounds Of Appeal Raised By Assessee Are As Under : “1. The Learned Cit, Exemption, Pune; Erred In Law & On Facts In Not Granting Registration U/S 12A Of The Ita, 1961 To Appellant Trust. 2. Appellant Contends That, Appellant Made Detailed Submissions Upon All The Issues Raised, Whereas, The Learned Cit, Exemption, Pune; Declined The Registration U/S 12A Of The Ita, 1961 On Altogether Erroneous & Incorrect Analogies Without Affording Any Further Opportunity To Appellant, To Make A Say In The Matter & As Such, Vitiated Principle Of Natural Justice. 3. The Learned Cit, Exemption, Pune Erred In Law & On Facts In Making Following Erroneous & Fallacious Observations: Eden Education & Research Institute (A)

…ion of the trust. AR relied on the decision in the case of Shree Balaji Educational Trust 88 taxmann.com 358 (Delhi Trib), Pr.CIT v/s Shri Nathji Giverdhan Nathji Charitable Trust 423 ITR 69(Calcutta) dt.28/02/2020, CIT v/s Vijay Vargiya vani Charitable Trust 369 ITR 360 (Rajasthan) dated 18/08/2014.The AR further submitted that the objects of the trust are charitable and the Commissioner has not disputed this fact. 6. The Ld.DR relied on the order of the ld.Commissioner of Income Tax (Exemption). The ld.CIT(DR) specifically submitted that there are two situations during the registration procedure u/s 12AA. In o…

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.

…i) 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 Charitable Trust, 267 taxman 16 and even recently the Hon’ble M…

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.

…i) 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 realm of the assessment. In view of the settled position of law…

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.”

…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 the ld. Commissioner of Income Tax, Exemption, Pune cannot be sustai…

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

In the result, the appeal of the assessee is allowed

…i) 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 the ld. Commissioner of Income Tax, Exemption, Pune cannot be s…