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“corpus donation”

Charitable TrustsSection 11(1)(d)Section 11(1)(d)517 judgments

The decision most relied on for corpus donation is CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (211 ITR 293), cited in 204 judgments on BharatTax.

Leading authorities on corpus donation

CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal
211 ITR 293 · 1995 · High Court
204
citing judgments

A charitable trust can carry forward its excess expenditure from previous years and adjust it against the income of subsequent years, which qualifies as an application of income under Section 11. Additionally, voluntary contributions received for a specific purpose are treated as corpus funds and are not taxable.

CIT v. Programme for Community Organisation
248 ITR 1 · 2001 · Supreme Court
90
citing judgments

The 15% exemption available to charitable trusts under Section 11(1)(a) is absolute and is not curtailed by the provisions of Section 11(2) regarding accumulation of income. Voluntary contributions received towards the corpus of a trust are excluded from the scope of income for Section 11(1)(a) exemption purposes.

CIT v. Programme for Community Organisation
228 ITR 620 · 1997 · High Court
73
citing judgments

For charitable or religious trusts, income for exemption under Sections 11 and 12 must be computed on a commercial basis, not head-wise as per Section 14, treating expenditure as a charge against income. The net income, along with non-corpus donations, forms the eligible base for determining the application of funds and the permissible accumulation under Section 11(1)(a).

P.M. Mohammed Meerakhan v. CIT
73 ITR 735 · 1969 · Supreme Court
58
citing judgments

The assessee bears the onus to prove the genuineness and voluntary nature of donations received, including corpus donations. Failure to discharge this burden allows the Assessing Officer to treat such donations as non-genuine or accommodation entries.

CIT v. Bijli Cotton Mills (P) Ltd.
116 ITR 60 · 1979 · Supreme Court
48
citing judgments

Dharmada collections are not taxable income of the assessee if they are genuinely meant for and spent on charitable purposes, or if they are voluntary contributions not accruing to the assessee's own benefit.

Director of Income Tax (Exemption) v. Keshav Social and Charitable Foundation
278 ITR 152 · 2005 · High Court
42
citing judgments

For charitable trusts claiming Section 11 exemption, Section 68 concerning cash credits does not apply to donations received. The non-submission or non-production of donor details does not automatically lead to an inference that the trust is introducing unaccounted money.

CIT v. National Association of Software & Services Companies
345 ITR 362 · 2012 · High Court
40
citing judgments

A one-time fee paid by members, with the understanding that it can only be used for capital purposes, is considered a corpus donation and is not taxable as income. This is especially true when separate fees are collected for services rendered.

DIT v. Shri Ramakrishna Seva Ashram
357 ITR 731 · 2013 · High Court
35
citing judgments

Donations made for a specific purpose are considered capital in nature and cannot be applied for charitable or religious purposes, thus not being deemed income from property for the purposes of Section 11 of the Income Tax Act.

Judgments citing corpus donation

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

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

ITA 3924/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR
Section 11Section 115BSection 143(3)

case as well as in law, the Learned CIT(A) has erred in confirming the action of the Learned Assessing Officer in treating the Corpus Donation of Rs.5,72,19,157/- and Non-Corpus donation of Rs.6,71,255/- as anonymous donations and taxing the same u/s.115BBC ... reporting total income at NIL. In the course of assessment proceedings Ld.AO sought details of donors and their identity in respect of corpus donation received by the assessee as well as other donations. Details were also called for in respect for investment made by the assessee in movable assets

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

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

ITA 3923/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR
Section 11Section 115BSection 143(3)

case as well as in law, the Learned CIT(A) has erred in confirming the action of the Learned Assessing Officer in treating the Corpus Donation of Rs.5,72,19,157/- and Non-Corpus donation of Rs.6,71,255/- as anonymous donations and taxing the same u/s.115BBC ... reporting total income at NIL. In the course of assessment proceedings Ld.AO sought details of donors and their identity in respect of corpus donation received by the assessee as well as other donations. Details were also called for in respect for investment made by the assessee in movable assets

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

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

ITA 3907/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Aug 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR
Section 11Section 115BSection 143(3)

case as well as in law, the Learned CIT(A) has erred in confirming the action of the Learned Assessing Officer in treating the Corpus Donation of Rs.5,72,19,157/- and Non-Corpus donation of Rs.6,71,255/- as anonymous donations and taxing the same u/s.115BBC ... reporting total income at NIL. In the course of assessment proceedings Ld.AO sought details of donors and their identity in respect of corpus donation received by the assessee as well as other donations. Details were also called for in respect for investment made by the assessee in movable assets

Assistant Commissioner of Income Tax (Central Circle), Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

relevant paragraph of said order is reproduced here- “During the course of assessment proceedings it was noticed that the assessee has received corpus donation of Page 9 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Rs. 24,60,54,000/-. In order to verify the genuineness ... this corpus donation amounting to Rs.24,60,54,000/- verification letters were issued to all the donors u/s 133 (6) of the I.T. Act, 1961. In response, all the donors accepted to have given the corpus donation to the trust. From the verification of the replies of the donors

Assistant Commissioner of Income Tax, Central Circle, Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

relevant paragraph of said order is reproduced here- “During the course of assessment proceedings it was noticed that the assessee has received corpus donation of Page 9 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Rs. 24,60,54,000/-. In order to verify the genuineness ... this corpus donation amounting to Rs.24,60,54,000/- verification letters were issued to all the donors u/s 133 (6) of the I.T. Act, 1961. In response, all the donors accepted to have given the corpus donation to the trust. From the verification of the replies of the donors

Stage Door, New Delhi vs. ITO (Exemptions), Ward- 2(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1029/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Aug 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR
Section 11Section 12ASection 68

addition of Rs. 1,50,00,000/- made by the Assessing Officer and confirmed by the ld. CIT(A) on account of corpus donation received and claimed as eligible for exemption u/s 11 of the Income-tax Act, 1961 [the Act, for short]. 3. Briefly stated, the facts ... course of scrutiny assessment proceedings, the Assessing Officer noticed that the assessee has received a sum of Rs. 1,50,00,000/- as corpus donation from various persons. The Assessing Officer observed that the assessee has neither produced the director of corpus donor nor filed confirmation of corpus donation received

Dr K R Shroff Foundation, Ahmedabad vs. The Dy. CIT, Circle-1, Exmp, Ahmedabad

Appeal of the assessee is partly allowed

ITA 769/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad05 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 11Section 12ASection 143(3)Section 147Section 68

registered under Section 12AA of the Act. The assessee had received 80,00,000 numbers of equity shares of e-Infochips Limited as corpus donation from its trustee Shri Pratul Krishnakant Shroff on 12.12.2017. Thereafter, all the shares of e-Infochips Limited, including those held by the assessee, were acquired ... modes prescribed for availing exemption by investing net sale consideration into fixed deposits with a scheduled bank. (v) The receipt of the corpus donation was shown in the audited Balance Sheet of the assessee. The gain on sale of said equity shares was also shown in the audited Income & Expenditure

ACIT (Exemption) Circle 1 Ahmedabad, Ahmedabad vs. Dr K R Shroff Foundation, Ahmedabad

ITA 1205/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad05 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 11Section 12ASection 143(3)Section 147Section 68

registered under Section 12AA of the Act. The assessee had received 80,00,000 numbers of equity shares of e-Infochips Limited as corpus donation from its trustee Shri Pratul Krishnakant Shroff on 12.12.2017. Thereafter, all the shares of e-Infochips Limited, including those held by the assessee, were acquired ... modes prescribed for availing exemption by investing net sale consideration into fixed deposits with a scheduled bank. (v) The receipt of the corpus donation was shown in the audited Balance Sheet of the assessee. The gain on sale of said equity shares was also shown in the audited Income & Expenditure

Shubhkaran Triveni Foundation, Kolkata vs. I.T.O., Ward - 1(3), Exemption, Kolkata

In the result, appeal of the assessee is allowed

ITA 503/KOL/2025[2022-2023]Status: DisposedITAT Kolkata05 Aug 2025AY 2022-2023

Bench: Shri George Mathanआयकर अपील सं/Ita No.503/Kol/2025 (नििाारण वर्ा / Assessment Year. :2022-2023) Shubhkaran Triveni Foundation Vs Ito Ward-1(3), Exemption, Kolkata 1St Floor, 18 Rn Mukherjee Road, Kolkata-700001 Pan No. : Aagts 8480 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Mrinmoy Basak, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/08/2025 घोषणा की तारीख/Date Of Pronouncement : 05/08/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 16.01.2025 Passed By The Ld. Addl/Jcit(A)-11, Delhi For The Assessment Year 2022-2023. 2. None Represented On Behalf Of The Assessee. Shri Mrinmoy Basak, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. The Appeal Of The Assessee Has Been Posted On Multiple Occasions & None Represented On Behalf Of The Assessee. As None Represented On Behalf Of The Assessee, Therefore, The Appeal Of The Assessee Is Being Heard Ex-Parte Qua The Assessee. 4. A Perusal Of The Order Of The Ld. Addl/Jcit(A) Shows That The Appeal Of The Assessee Has Been Dismissed By The Ld. Addl/Jcit(A) On Account Of Delay. It Is Noticed That The Intimation U/S.143(1) Of The Act Has Been Issued Making An Addition Of Rs.44 Lakhs Received By The Assessee Towards Corpus Donation.

For Appellant: NoneFor Respondent: Shri Mrinmoy Basak, Sr. DR
Section 143(1)

noticed that the intimation u/s.143(1) of the Act has been issued making an addition of Rs.44 lakhs received by the assessee towards corpus donation. 2 5. Ld. Sr. DR vehemently supported the order of the ld. Addl/JCIT(A). 6. I have considered the submissions

Gallagher Insurance Brokers Private Limited, Mumbai vs. The Principal Commissioner of Income Tax-3, Mumbai

In the result, we set-aside the said findings of the ld PCIT as well

ITA 3778/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosainassessment Year : 2020-21 Gallagher Insurance Brokers The Principal Commissioner Of Private Limited, Income Tax-3, Unit No. 34, Tower-3, Vs. Room No. 612, 6Th Floor, 4Th Floor, Wing-B, Aayakar Bhavan, Kohinoor City Mall, Maharshi Karve Road, Kohinoor City, Mumbai-400020. Kirol Road, Kurla West, Mumbai-400070. Pan : Aaaci7196J (Appellant) (Respondent) Assessee By : Shri Mahadev P. Lohia Revenue By : Shri Swapnil Choudhary Date Of Hearing : 31-07-2025 Date Of Pronouncement : 05-08-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax-Mumbai-3 [„Ld.Pcit‟], Dated 28-03-2025 Passed U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Pertaining To Assessment Year (Ay) 2020-21. 2. During The Course Of Hearing, The Ld.Ar Taken Us Through The Findings Of The Ld.Pcit, Which Are Contained At Paragraph No. 7.2 & 7.3 Of The Impugned Order & The Contents Thereof Read As Under:

For Appellant: Shri Mahadev P. LohiaFor Respondent: Shri Swapnil Choudhary
Section 263Section 40aSection 80G

contribution made by a company toward the discharge of it's CSR to a registered charitable institution, in our view, is akin to corpus donations. Section 11(1)(d) of the Income Tax Act speaks of the specific or 9 corpus, donations, although it has not been defined under Income ... Corpus donations are donations wherein, the donor makes the donations to the donee for a specific purpose or object. Prior to the amendment made by amended CSR Rules of 2021, Rule 7 of the erstwhile CSR Rules permitted corpus contributions to charitable institutions as cligible CSR expenditure. Further, the Ministry

M/S.Believers Eastern Church, Thiruvalla vs. The CIT (Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

Copy of the Assessment Orders are enclosed at pages 53 to 58 of the paperbook. c) Allegation: Expenses from corpus funds claimed as application Corpus donations were specifically excluded from income computation and no such expense has been treated as application. CIT(E) has failed to cite even one example ... trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application. It is settled position of law that the corpus donation does not form part of income of the trust. The allegation made by learned CIT(E) that the expenses out of corpus funds are shown

Ayana Charitable Trust, Thiruvalla vs. DCIT(Exemption), Trivandrum

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

Copy of the Assessment Orders are enclosed at pages 53 to 58 of the paperbook. c) Allegation: Expenses from corpus funds claimed as application Corpus donations were specifically excluded from income computation and no such expense has been treated as application. CIT(E) has failed to cite even one example ... trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application. It is settled position of law that the corpus donation does not form part of income of the trust. The allegation made by learned CIT(E) that the expenses out of corpus funds are shown

Love India Ministries, Thiruvalla vs. The DCIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

Copy of the Assessment Orders are enclosed at pages 53 to 58 of the paperbook. c) Allegation: Expenses from corpus funds claimed as application Corpus donations were specifically excluded from income computation and no such expense has been treated as application. CIT(E) has failed to cite even one example ... trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application. It is settled position of law that the corpus donation does not form part of income of the trust. The allegation made by learned CIT(E) that the expenses out of corpus funds are shown

Last Hour Ministry, Thiruvalla vs. ACIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

Copy of the Assessment Orders are enclosed at pages 53 to 58 of the paperbook. c) Allegation: Expenses from corpus funds claimed as application Corpus donations were specifically excluded from income computation and no such expense has been treated as application. CIT(E) has failed to cite even one example ... trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application. It is settled position of law that the corpus donation does not form part of income of the trust. The allegation made by learned CIT(E) that the expenses out of corpus funds are shown

Dar E Aqram Eductaion Charitable Trust, Pune vs. ITO Exemption Ward 1(2), Pune

In the result, both the appeals in ITA Nos

ITA 739/PUN/2025[2023-24]Status: DisposedITAT Pune31 Jul 2025AY 2023-24

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.738 & 739/Pun/2025 Dar E Arqam Education Charitable Trust, Galli No. 9, Sr. No. 54, Shivneri Nagar, Kondhwa Khurd, Pune-411048 Vs. Ito, Exemption, Ward – 1(2), Pune Pan: Aactd0454F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Piyush Bafna Department By : Shri Amol Khairnar Date Of Hearing : 30-07-2025 Date Of Pronouncement : 31-07-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 18.03.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune (“Cit(E)") Rejecting The Application(S) For Grant Of Registration U/S 12A & Approval U/S 80G Of The Income Tax Act, 1961 (The "Act") Filed On 29.09.2023 & 30.09.2023 Respectively. For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. 2. Both The Appeals Have Been Filed With A Delay Of 293 Days Before The Tribunal For Which The Assessee Has Filed An Affidavit Explaining The Reasons For Such Delay. On Perusal Of The Same, We Are Satisfied That The Delay In Filing Of Appeal Is Not Intentional Or Deliberate But Has Occurred For The Reasons Mentioned In The Affidavit. After Hearing Both The Sides, We Are Of The View That The Delay Is Attributable To The Sufficient Cause. We, Therefore, In Light Of The Decisions Of The Hon'Ble Supreme Court In The Case Of Collector, Land Acquisition Vs. Mst. Katiji & Ors. (1987) 167 Itr 471 (Sc) & In The Case Of Inder Singh Vs. The State Of Madhya Pradesh Reported In 2025 Livelaw (Sc) 339, Condone The Said Delay & Proceed To Decide The Appeal. 3. In Ita No.738/Pun/2025, The Assessee Has Challenged The Order Of The Ld. Cit(E) In Rejecting The Application For Registration U/S 12A Of The Act While

For Appellant: Shri Piyush BafnaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

complete Postal address & PAN of donor, date & mode of donation, amount, receipt No. issued by trust / institute and copies of donation receipts and (in corpus donation) directions from the donors, if any. (iii) It is seen from the financial statement trust has taken large loans in F.Y.2022-23. Please furnish purpose

Dar E Arqam Education Charitable Trust, Pune vs. ITO Exemption Ward 1(2), Pune

In the result, both the appeals in ITA Nos

ITA 738/PUN/2025[2023-24]Status: DisposedITAT Pune31 Jul 2025AY 2023-24

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Piyush BafnaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

complete Postal address & PAN of donor, date & mode of donation, amount, receipt No. issued by trust / institute and copies of donation receipts and (in corpus donation) directions from the donors, if any. (iii) It is seen from the financial statement trust has taken large loans in F.Y.2022-23. Please furnish purpose

Ashirwad Seva Samiti, Nashik vs. CIT, Exemption, Pune

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 106/PUN/2025[-]Status: DisposedITAT Pune31 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 12A(1)(ac)Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(iv)

line with the objects of the trust /institution. (viii) You were specifically requested to furnish year-wise list of all donations received (including corpus donations etc.) during the last 3 years / since inception, whichever is later viz. name of donor, address of donor, amount of donation, mode of donation / receipts

Shri Gajanan Maharaj Gupte Samadhi Vishvasta Mandal, Pune vs. CIT Exemption, Pune

In the result, the appeal of assessee is treated as allowed for statistical purposes

ITA 918/PUN/2025[-]Status: DisposedITAT Pune30 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.918/Pun/2025 Shri Gajanan Maharaj Gupte Cit (Exemptions), Pune Samadhi Vishvasta Mandal, House No. 669, Rahalkar Wada, Vs. Raviwar Peth Raviwar Karanja, Nashik-422001 Pan : Aadts2109R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar Date Of Hearing : 28-07-2025 Date Of 30-07-2025 Pronouncement : आदेश / Order

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

have not submitted ledger account of donation receipts. You were specifically requested to furnish year-wise list of all donations received (including corpus donations etc.) during the last 3 years / since inception, whichever is later viz. name of donor, address of donor, amount of donation, mode of donation / receipts

Bluebriage Sports Foundation, Pune vs. CIT Exemption, Pune

In the result, both the appeals in ITA Nos

ITA 220/PUN/2025[NA]Status: DisposedITAT Pune30 Jul 2025

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.219 & 220/Pun/2025 Bluebrigade Sports Foundation, Cit Exemption, Pune Shop No. 2, 1024/25, Shukrawar Peth, Tilak Road, Pune-411002 Vs. Pan : Aalcb7396Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar Department By : Shri Amol Khairnar Date Of Hearing : 21-07-2025 Date Of 30-07-2025 Pronouncement :

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

have not submitted details of donation in the requisite format. You were specifically requested to furnish year-wise list of all donations received (including corpus donations etc.) during the last 3 years /since inception, whichever is later viz. full name, complete Postal address & PAN of donor, date & mode of donation

Bluebriage Sports Foundation, Pune vs. CIT Exemption, Pune

In the result, both the appeals in ITA Nos

ITA 219/PUN/2025[NA]Status: DisposedITAT Pune30 Jul 2025

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.219 & 220/Pun/2025 Bluebrigade Sports Foundation, Cit Exemption, Pune Shop No. 2, 1024/25, Shukrawar Peth, Tilak Road, Pune-411002 Vs. Pan : Aalcb7396Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar Department By : Shri Amol Khairnar Date Of Hearing : 21-07-2025 Date Of 30-07-2025 Pronouncement :

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

have not submitted details of donation in the requisite format. You were specifically requested to furnish year-wise list of all donations received (including corpus donations etc.) during the last 3 years /since inception, whichever is later viz. full name, complete Postal address & PAN of donor, date & mode of donation