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

10 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 "28.6 It may be noted that new sub-section (1A) inserted in section 161 of the IT Act, which provides for taxation of the entire income received by trusts at the maximum marginal rates is applicable only in the case of private trusts having profits and gains of business

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

10 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 "28.6 It may be noted that new sub-section (1A) inserted in section 161 of the IT Act, which provides for taxation of the entire income received by trusts at the maximum marginal rates is applicable only in the case of private trusts having profits and gains of business

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

10 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 "28.6 It may be noted that new sub-section (1A) inserted in section 161 of the IT Act, which provides for taxation of the entire income received by trusts at the maximum marginal rates is applicable only in the case of private trusts having profits and gains of business

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..

34,526/- from Permanent Agro Tech. P. Ltd. ii) Rs. 13.36.056/- from Sheetal Chaturvedi iii) Rs. 12,58,52,299/- from Prowess Financial Services Pvt. Ltd. 8.2 Thus it is clear that the appellant trust was constrained 8.3 In this regard I have carefully perused the revised memorandum of the association of the trust dt. 14-2-03 wherein there

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

A,C.I.T. (EXEMPTION), NAGPUR vs. M/S VIDARBHA CRICKET ASSOCIATION, NAGPUR

In the result, all the appeals of the Revenue are dismissed

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

34 as under :- “Thus, when the assessee is in receipt of income from activities, which fits in with sections 11 and 12 of the Act as well as from sources which do not fall strictly with the objects of the trust, would not go for cancellation of registration under section 12AA of the Act on the sole ground that

SUNIL VISHAMBARNATH TIWARI,NAGPUR vs. I.T.O. WARD 1(4), NAGPUR

In the result, this appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am Assessment Year: 2009-10 Sunil Vishambaharnath Tiwari, Vs. I.T.O. 87, Panchvati Builders, Hindustan Ward 1(4), Colony, Wardha Road, Nagpur- Nagpur. 440015. Pan No.: Aalpt 0719 L Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Vitthal Bhosale (Sr.Dr) Date Of Hearing: 28/10/2021 Date Of Pronouncement: 20/12/2021 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Nagpur Dated 30/05/2014 For The A.Y. 2009-10 Wherein Following Grounds Have Been Raised: “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Erred In Dismissing The Appeal Of The Assessee. 2. The Ld. Cit(A) Erred In Endorsing The View Taken By The A.O. Of Disallowing Claim Of The Assessee. 3. Assessee Craves Leave To Add & Alter Any Other Ground That May Be Taken At The Time Of Hearing.” 2. In This Appeal, There Is Delay Of 363 Days In Filing The Present Appeal For Which The Assessee Has Filed An Application For Condoning The Delay & The Contents Of The Same Are As Under:

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) wherein it was held as under: 5. "On a careful reading of section 139 we are of the clear opinion that sub sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion is that a return made within

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

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

charitable Trust vs. ITO (Exemption) (supra), we find that the assessee has complied the procedural requirement, therefore, the Assessing Officer/CPC is directed to verify the claim of the assessee and grant necessary deduction under section 11 of IT Act. In the result, the appeal of the assessee is allowed for statistical purposes.” 10. As in the present case also

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

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

ACIT, CIRCLE-4, NAGPUR vs. SHRI VINOD BALBHADRA GOENKA,, NAGPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2014-15 The Acit Vs. Shri Vinod Balbhadra Goenka Circle-4 247, Nandanvan Layout Nagpur Nagpur Pan No.:Aanpg 6841 N Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur Dated 30/03/2017 In Appeal No.Cit(A)- 4/198/16-17 For The Assessment Year 2014-15. The Grounds Raised By The Revenue In This Appeal Are As Under:

10 ACIT, CIRCLE-4, NAGPUR VS SHRI VINOD BALBHADRA GOENKA if he wished so. His reply dated 12-04-2007 does not deal with this aspect of the case. Thus, I infer that the AO has no comments to offer in this regard. The appellant’s AR has drawn my attention to the judgement of Hon’ble Bombay High Court

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

Charitable Trust Vs ITO [1993, 45 ITD 617 (Cal)] and in ‘Bhagwansingh Shriramsingh L/H Dinesh Bhagwan Singh Vs ITO’ [2006, 9 SOT 73 (Mum)] 10. In view of aforestated discussion and restriction placed in s/s (4) of section 159 of the Act and further adopting the reasoning laid in ‘Taraknath Gayen and others Vs CEGAT’ & & ‘Omwati Vs UOI’ (supra

SHRI SANKET NANDLAL SARAF,,NAGPUR vs. I.T.O. WARD 1(4), NAGPUR

In the result, appeal of the assessee is allowed

charitable trust and operating school there since 1999. It was submitted by the ld. AR that the sale consideration as per agreement to sale being 1/3rd share of Rs.17,00,000/-, however, the AO erred in considering the sale value u/s.50C as on date of sale deed 27.08.2008 which Rs.6126,000/- and made addition of Rs.3,42,000/- under