ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI

In the result, the appeal filed by the Department is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. 7 ACIT, CIR (EXEMPTION), NAGPUR VS SIPNA SHIKSHAN PRASARAK MANDAL, AMRAVATI (3) For the purpose of this section, "anonymous donation" means any voluntary contribution

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

SHRI GANPATI DEOSTHAN TRUST,NAGPUR vs. ITO WARD- 1,EXEMP,NAGPUR, NAGPUR

CHARITABLE TRUST)\nand source of the cash is donations.\n2.\nGround 5. On the facts and circumstance and the law, the learned\nCIT(A) erred in confirming the order of the AO which has levied\ninterest under the Act and initiated penalty

SHRI GANPATI DEOSTHAN TRUST,NAGPUR vs. ITO WARD- 1, EXEMP, NAGPUR, NAGPUR

CHARITABLE TRUST)\nand source of the cash is donations.\nGround 5. On the facts and circumstance and the law, the learned\nCIT(A) erred in confirming the order of the AO which has levied\ninterest under the Act and initiated penalty

SANT SHANKAR MAHARAJ AASHRAM,AMRAVATI vs. DCIT ACIT CIR-EXEMP, NAGPUR

In the result, assessee’s appeal stands allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Charitable Trust under the Bombay Public Trust Act, 1950 and is also registered under section 2 Sant Shankar Maharaj Aashram ITA no.503/Nag./2024 12AA vide CIT-III, Nagpur's order in F.No CITIII/12AA/20-05-2009-10 dated 26/2/2010. The trust is running 6 educational institutions in which 2000 students are studying. There is also a hostel and temple. The assessee filed Form

MRS. BEANT KAUR JUNEJA,NAGPUR vs. INCOME TAX OFFICER, WARD-4(2), NAGPUR

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

penalty in viz; ‘Bhuban Mohan Mitter Charitable Trust Vs ITO [1993, 45 ITD 617 (Cal)] and in ‘Bhagwansingh Shriramsingh L/H Dinesh