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

24) of section 2,] [or which is of the nature referred to in sub-section (4A) of section 11,] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section 12] as if the relevant income not so exempt were the income of an association of persons : [Provided that

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

24) of section 2,] [or which is of the nature referred to in sub-section (4A) of section 11,] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section 12] as if the relevant income not so exempt were the income of an association of persons : [Provided that

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

10(23C)(vi) of the Income-tax Act. All these three appeals are rejected. 8. In the result, all the appeals of the assessee are dismissed." 9. In view of the discussion made at Para 4.1 to 8, the present application filed in Form No.10AB under clause (iii) of first proviso to section 80G(5) of the Act is liable

LOKMANYA TILAD JANAKALYA SHIKSHAN SANSTHA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

charitable or religious purposes, [or which is of the nature referred to in sub-clause (iia) of clause (24) of section 2], [or which is of the nature referred to in sub-section (4A) of section 11,] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section

M/S BHAKTVASTAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ NYAS,,WARDHA vs. DY. C.I.T. CENTRL CIR.-1(1), NAGPUR

In the result, the appeals of assessee are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am 1) Ita No.: 040/Nag/2017 - A.Y. 2011-12 2) Ita No.: 036/Nag/2017 - A.Y. 2007-08 3) Ita No.: 037/Nag/2017 - A.Y. 2008-09 4) Ita No.: 151/Nag/2017 - A.Y. 2009-10 5) Ita No.: 152/Nag/2017 - A.Y. 2010-11 6) Ita No.: 038/Nag/2017 - A.Y. 2009-10 (143 R.W.S. 263) 7) Ita No.: 039/Nag/2017 - A.Y. 2010-11 (143 R.W.S. 263) Bhaktvastal Sadguru Yogiraj Vasantrao Vs. The Dcit Gopalrao Ghonge Maharaj Nyas Central Circle 2(2) Mukteshwar, Behind Rashtrabhasha Nagpur Gharpure Layout, Nagri Bank Colony Wardha Pan No.:Aabtb 2675 F Appellant Respondent Assessee By: Shri K.P. Dewani, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M.

10 & 2010-11 are similar. Grounds of appeal for Asstt. Year 2009-10 are as under: “i) The order passed under section 263 of I.T. Act, 1961 is illegal, invalid and bad in law. ii) The order passed by A.O. u/s. 143(3) r.w.s. 153C of I.T. Act 1961 was after due enquiries and after obtaining complete required details

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

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

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

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

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

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

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

section 12A on 04/10/1983 in old regime of trust provisions and on 29/03/2022 under new regime of trust provisions, the copy of registration certificates are enclosed at page no. 7 to 10. 5) The trust was also holding certificate u/s 80G of Income tax Act under old regime which was renewed on 29/09/2005 and again renewed on 21/10/2011, the copies

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 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

24) Shree Gururaghavendra Swamy Bhajan Mandal, North Ambazari Rd. ……………. Appellant Near Shankar Nagar Square Nagpur 400 010 PAN – AAFTS9231E v/s Commissioner of Income Tax ……………. Respondent Exemption, Pune Assessee by : Shri Milind Bhusari Revenue by : Shri Rajiv Benjwal Date of Hearing – 05/11/2024 Date of Order – 18/11/2024 O R D E R PER V. DURGA RAO, J.M. This appeal has been filed

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

24) Shree Gururaghavendra Swamy Bhajan Mandal, North Ambazari Rd. ……………. Appellant Near Shankar Nagar Square Nagpur 400 010 PAN – AAFTS9231E v/s Commissioner of Income Tax ……………. Respondent Exemption, Pune Assessee by : Shri Milind Bhusari Revenue by : Shri Rajiv Benjwal Date of Hearing – 05/11/2024 Date of Order – 18/11/2024 O R D E R PER V. DURGA RAO, J.M. This appeal has been filed

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

VASUNDHARA BAHUUDESHIYA SAMAJIKK SANSTHA,KHAMGAON vs. COMMISSIONER OF INCOME TAX (EXEMPTION), NAGPUR

In the result, this appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2015-16 Vasundhara Bahuudeshiya Vs. C.I.T.(Exemptions) Samajik Sanstha, Pune At Nagpur. 1, Vasundhara, Madhav Nagar, Khamgaon-444303. Pan No.: Aaabv 0305 P Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 27/04/2022 Date Of Pronouncement: 28/06 /2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. C.I.T.(Exemptions), Pune At Nagpur Dated 23/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2015-16 Wherein Following Grounds Have Been Raised By The Assesee. “1. Whether The Revision Order Passed By The Ld. Pr.Cit By Taking A Recourse To Section 263 Is Illegal & Bad In Law, When The A.O. Has Made Sufficient Enquiries During The Assessment Procedure. 2. Whether The Revision Order Passed By The Ld. Pr.Cit, Without Considering Appellant’S Submission Is Illegal & Bad In Law. 3. Whether The Revision Order Passed By The Ld. Pr.Cit Even Though If It Is Termed As Erroneous But It Is Not Prejudicial To The Interest Of Revenue. As The Donation Has Been Duly Disclosed By The Appellant In Their

charitable trust, duly registered under section 12A of the Act. The assessee trust received donation of Rs 1,23,29,000/- from 725 persons and the assessee submitted details of the doners, with their names and addresses. The A.O. issued 145 notices to the 20% of the donors to verify the veracity of the donations. Out of 145 donors

HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR

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

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24

24. 2. In the instant case, the Assessee had claimed the amount of Rs.6,50,000/- as exempt, however, the same was disallowed by the CPC vide order dated 18.11.2024 u/s 143(1) of the Act, which was subsequently affirmed by the Ld. Commissioner vide order dated 20.01.2025 u/s 154 of the Act. 2 M/s. Herd Educational & Medical Research Foundation

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

10. Judgment of Hon’ble Income Tax Appellate Tribunal, Surat Bench, Surat dated 22/03/2021 vide ITA No. 404/SRT/2019 in case of Begani Dyeing Mills Pvt. Ltd. – Vs.- Principal Commissioner of Income Tax-1 16. On the other hand, the ld. CIT-DR for the revenue supported the order of CIT(E). The ld. CIT-DR argued that the assessment order

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

10. Judgment of Hon’ble Income Tax Appellate Tribunal, Surat Bench, Surat dated 22/03/2021 vide ITA No. 404/SRT/2019 in case of Begani Dyeing Mills Pvt. Ltd. – Vs.- Principal Commissioner of Income Tax-1 16. On the other hand, the ld. CIT-DR for the revenue supported the order of CIT(E). The ld. CIT-DR argued that the assessment order

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

10. Judgment of Hon’ble Income Tax Appellate Tribunal, Surat Bench, Surat dated 22/03/2021 vide ITA No. 404/SRT/2019 in case of Begani Dyeing Mills Pvt. Ltd. – Vs.- Principal Commissioner of Income Tax-1 16. On the other hand, the ld. CIT-DR for the revenue supported the order of CIT(E). The ld. CIT-DR argued that the assessment order