G. H. R. EDUCATION FOUNDATION ,NAGPUR vs. CIT EXEMPTION, PUNE

charitable organizations set up for advancement of objects of general public utility are entirely different from charities set up or established for the object of imparting education. In the case of the latter, the basis of exemption is Section 10(23C) (iiiab), (iiiad) and (vi). In all these provisions, the positive condition 'solely for educational purposes and the negative injunction

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

charitable and religious trusts which forfeit tax exemption" is relevant. For our purpose, Para–28.6 of the aforesaid Circular is relevant, which is reproduced herein below:– 10 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 "28.6 It may be noted that new sub-section

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

charitable and religious trusts which forfeit tax exemption" is relevant. For our purpose, Para–28.6 of the aforesaid Circular is relevant, which is reproduced herein below:– 10 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 "28.6 It may be noted that new sub-section

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

charitable and religious trusts which forfeit tax exemption" is relevant. For our purpose, Para–28.6 of the aforesaid Circular is relevant, which is reproduced herein below:– 10 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 "28.6 It may be noted that new sub-section

G.H.R. EDUCATION FOUNDATION,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, assessee's appeal being ITA no

charitable\norganizations set up for advancement of objects of general public utility are\nentirely different from charities set up or established for the object of imparting\neducation. In the case of the latter, the basis of exemption is Section 10(23C)\n(iiiab), (iiiad) and (vi). In all these provisions, the positive condition 'solely for\neducational purposes and the negative

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

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

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

Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read as under:- "Be that as it may, we are here concerned whether in the absence of any statutory provision to condone the delay in presenting the application under section 10

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

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

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

section 5 of the Limitation Act, 1963 and hence, as delay in filing of appeal was not condoned and as a result of which the appeal was not admitted and was rejected accordingly. While going through the material available on record, we find that the assessee trust has satisfactorily explained the cause of delay due to the ill–health

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

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

section 5 of the Limitation Act, 1963 and hence, as delay in filing of appeal was not condoned and as a result of which the appeal was not admitted and was rejected accordingly. While going through the material available on record, we find that the assessee trust has satisfactorily explained the cause of delay due to the ill–health

DY. COMMISSIONER OF INCOME TAX CIRCLE (EXEMPTIONS), NAGPUR, NAGPUR vs. VASANTRAO NAIK STATE AGRICULTURE EXTENTION MANAGEMENT INSTITUTE, NAGPUR

In the result, appeal by the assessee stands allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

trust, society etc. This reasoning is reinforced by the recent insertion of another proviso of Section 10(23C) with effect from 01.04.2021. 77. In a knowledge based, information driven society, true wealth is education – and access to it. Every social order accommodates, and even cherishes, charitable

JANARDHAN SWAMI YOGABHYASI MANDAL NAGPUR,NAGPUR vs. ITO WARD 1 EXEMP, NAGPUR, NAGPUR

In the result, appeal by the assessee stands allowed for statistical purposes

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

charitable trust with primary objects of providing Yoga Education to general public free of cost. 2) The trust is registered under the Bombay Public Trust act 1950 on 31/07/1962 vide registration certificate no. F-385(N) the copy of registration certificate is enclosed at page no.1 4 Janardhan Swami Yogabhyasi Mandal ITA no.608/Nag./2024 3) The trust is providing diploma

SHRI PANCMURTI EDUCATION SOCIETY,NAGPUR vs. ITO WARD-4(5), NAGPUR

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

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

charitable trust registered with the Charity Commissioner, Nagpur vide Registration No. F-742(N) dated 11/05/1965. The said Registration is placed on record. The assessee is also registered under the Societies Registration Act vide registration dated 11/05/1965 and a copy of which is placed on record. The assessee approached the Charity Commissioner of Nagpur for framing of Scheme under section

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTHAN,CHANDAPUR vs. ITO WARD-3,EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

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

10 or section 11 or section 12 for any previous year ending on or before the date of such application, at any time after the commencement of such activities.' 12) It is further submitted that, the Hon'ble CIT was correct in stating that the activities of the trust commenced prior to 01/04/2021. However the trust had obtained provisional registration

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTAN,CGANDRAPUR vs. ITO WARD-3, EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

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

10 or section 11 or section 12 for any previous year ending on or before the date of such application, at any time after the commencement of such activities.' 12) It is further submitted that, the Hon'ble CIT was correct in stating that the activities of the trust commenced prior to 01/04/2021. However the trust had obtained provisional registration

SHREE GURURAGHAVENDRA SWAMY BHAJAN MANDAL,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeal filed by the assessee is allowed

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

section 12A(1)(ac) of the Act. Accordingly, the grounds raised by the assessee are allowed. 8. In the result, appeal filed by the assessee is allowed. ITA no.32/Nag./2024 Assessee’s Appeal 9. In its appeal, the assessee has raised following grounds:– “1. On the facts and circumstances of the case and the law the learned CIT(Exemption) erred

SHREE GURURAGHAVENDRA SWAMY BHAJAN MANDAL,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeal filed by the assessee is allowed

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

section 12A(1)(ac) of the Act. Accordingly, the grounds raised by the assessee are allowed. 8. In the result, appeal filed by the assessee is allowed. ITA no.32/Nag./2024 Assessee’s Appeal 9. In its appeal, the assessee has raised following grounds:– “1. On the facts and circumstances of the case and the law the learned CIT(Exemption) erred

GOSPEL INDIA MINISTRIES,CHANDRAPUR vs. CIT (EXEMPTION), PUNE

In the result, appeal by the assessee is allowed

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities. In the light of said provision, the submission of the assessee trust has been verified. It is seen that the assessee trust has uploaded copies

GOSPEL INDIA MINISTERIES,CHANDRAPUR vs. CIT (EXEMPTION), PUNE

In the result, appeal by the assessee is allowed

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities. In the light of said provision, the submission of the assessee trust has been verified. It is seen that the assessee trust has uploaded copies

SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

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

10 electronically to the Assessing Officer within the due date specified under section 139(1) of the Act. 3. Further, where the income from the property held under trust and applied to charitable