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26 results for “charitable trust”+ Section 13(2)(b)clear

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Key Topics

Section 12A40Section 1140Section 26331Exemption21Section 80G(5)17Addition to Income16Section 80G15Section 143(3)13Section 35(1)(ii)10

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

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

b) of section 11(4A) of the IT Act. As the maximum marginal rate of tax under the new proviso to section 164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern

Showing 1–20 of 26 · Page 1 of 2

Charitable Trust9
Section 12A(1)(ac)5
Deduction5

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

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

b) of section 11(4A) of the IT Act. As the maximum marginal rate of tax under the new proviso to section 164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern

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

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

b) of section 11(4A) of the IT Act. As the maximum marginal rate of tax under the new proviso to section 164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern

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

In the result, assessee’s appeal is allowed

ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 2017-18

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A

13(9) of the Act, inserted w.e.f. 01.04.20 16, stipulates twin conditions of filing of Form 9A/Form 10 and also of filing Return of Income before the due date. 2. Accordingly, in continuation of earlier Circulars issued in this regard, with the view to prevent hardship to the assessee and in exercise of powers conferred under section 119(2)(b

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE ( EXEMPTION ), NAGPUR vs. M/S SHRI DADASAHEB GAWAI , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 2/NAG/2018[2014-2015]Status: DisposedITAT Nagpur11 Jul 2024AY 2014-2015

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 115BSection 12A

B) One lakh rupees, and . . . . . . . . . . . . . . . . . . . . . . . . (3) For the purposes of this section, ―anonymous donation‖ means any voluntary contribution referred to in sub-section(iia) of clauses(24) of section 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

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

ITA 371/NAG/2023[2024-25]Status: DisposedITAT Nagpur19 Mar 2024AY 2024-25

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.371/Nag/2023 िनधा"रण वष" / Assessment Year : N.A. Nageshwara Charitable The Commissioner Of Trust, V Income Tax, Exemption, 101, Laxmi Vilas Apartment, S Pune. Khare Town, Rangole Marg, Dharampeth, Nagpur, Maharashtra – 440010. Pan: Aaatn2648F Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ar Revenue By Shri Kailash C.Kanojiya – Cit(Dr) Date Of Hearing 18/03/2024 Date Of Pronouncement 19/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 03.11.2022. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That Nageshwara Charitable Trust [A]

Section 10Section 11Section 12ASection 257Section 80GSection 80G(5)

B transfers the property to A for the same price at which he originally purchased it, he should be liable to pay tax on the basis as if he has received the market value of the property as on the date of resale, if, in the mean-while, the market price has shot up and exceeds the agreed price

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

ITA 40/NAG/2017[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12

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.

For Appellant: Shri K.P. Dewani, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 11Section 12ASection 13(1)(c)Section 13(1)(d)Section 139(1)Section 143(3)Section 263

13 ITA 40,36,37,151,152,38 & 39/NAG/2017 BHAKTVASTAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ NYAS VS DCIT,CC-1(1), NAGPUR “A) Various observations on merits of trust being not valid by A.O. & CIT(A) are unjustified. B) Reliance on Gist of submission for Asstt. Year 2011-12 to submit that trust is valid trust and its income

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

ITA 608/NAG/2024[2024-25]Status: DisposedITAT Nagpur05 Feb 2025AY 2024-25

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

For Appellant: S/Shri Saurabh a/wFor Respondent: Shri Sandipkumar Salunke
Section 80GSection 80G(5)Section 80G(5)(iv)

13) The assessee had replied in letter dated 10/10/2024 in para 4-5 that the trust obtained the registration under new regime after 01/04/2021 the trust has applied under sub-clause A. The sub-clause B is not applicable since the trust has availed the benefits under sec 10 and 11 of the Income tax Act. 5 Janardhan Swami Yogabhyasi

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

ITA 223/NAG/2017[2013-2014]Status: DisposedITAT Nagpur28 Jun 2022AY 2013-2014

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.

For Appellant: ShriHimeshDemble (CA)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)

b) any trust or institution created or established wholly for religious and 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

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

ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

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

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)

2)(h) of the Income Tax Rules, 1962. (iii) As noticed from the financial statements, the entire expenditure of the trust is made on 'religious' objects whereas the trust has been mentioned as 'charitable' trust. (iv) As per the balance sheets for the last three years major part of your funds are invested in FDRs / bank accounts without its utilization

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

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

ITA 488/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Jan 2025AY 2017-18

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

For Appellant: Ms. Adiba H. ChimthanawalaFor Respondent: Shri Sandipkumar Salunke
Section 10Section 10(22)Section 11Section 12ASection 50A

b) and in directing the Appellate Assistant Commissioner to allow the assessee to submit the said audit report to him at the appellate stage. 8 Shri Panchmurti Education Society Held: Normally, a charitable or religious trust or institution is expected to file the auditor's report along with the return but, in cases where for reasons beyond the control

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

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

ITA 605/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

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

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

charitable trust it applied for the registration on 24/01/2024 under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of Income tax. The copy of receipt along with the form for registration is given on page no. 12. 4) The registration was granted by the Income tax department on 31/01/2024. The copy

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

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

ITA 628/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

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

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

charitable trust it applied for the registration on 24/01/2024 under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of Income tax. The copy of receipt along with the form for registration is given on page no. 12. 4) The registration was granted by the Income tax department on 31/01/2024. The copy

VIDYA VIKAS ADARSH SANSTHA ,,NAGPUR vs. COMMISSIONER OF INCOME- TAX ( EXEMPTION ) , PUNE

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

ITA 260/NAG/2018[00]Status: DisposedITAT Nagpur28 Mar 2019

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.260/Nag/2018 Vidya Vikas Adarsh Sanstha, 1, Shahu Garden, Manewada Road, Mahatma Fuley Nagar, Nagpur–440027. .......अपीलाथ" / Appellant Pan : Acctv0847Q बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : Shri Naresh Jakhotia, Ca Revenue By : Shri U. U. Kasar, Dr सुनवाई क" तारीख / Date Of Hearing : 25.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 28.03.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Exemptions), Pune [In Short “The Cit (Exemptions)”] Dated 26.09.2018 Passed U/S 12Aa Of The Act, 1961. In This Order, The Cit (Exemptions), Pune Rejected The Registration Under The Said Sub–Section Of The Act.

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri U. U. Kasar, DR
Section 12A

section of the Act. 2 2. The grounds raised by the assessee are as under :- “1. That the order passed by the CIT (Exemption) is perverse, illegal & against the settled provision of law, more particularly when the learned authorities have considered the facts of the case & recommendation done by lower authorities. 2. That the CIT (Exemption) failed to identify

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

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 142(1) and 143(2) from time to time and called the details with respect of claim of the assessee, which is placed on record in Paper Book Page-17 To 18 of the Paper Book. In response to notices assessee has filed reply from time to time before the assessing officer, which is on Page

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

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 142(1) and 143(2) from time to time and called the details with respect of claim of the assessee, which is placed on record in Paper Book Page-17 To 18 of the Paper Book. In response to notices assessee has filed reply from time to time before the assessing officer, which is on Page

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

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 142(1) and 143(2) from time to time and called the details with respect of claim of the assessee, which is placed on record in Paper Book Page-17 To 18 of the Paper Book. In response to notices assessee has filed reply from time to time before the assessing officer, which is on Page

SHRI VYANKANATH MAHARAJ SHIKSHAN SANSTHA MURTIZAPUR,AKOLA vs. ITO WARD - 2, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

2. The assessee submits that no hardship or prejudice will be caused to the revenue in case the application is allowed and delay is condoned however if application for condonation of delay is rejected the assessee may loose a valuable right of appeal. In view of above, it is humbly submitted that liberal view be taken and application be allowed

DEVANSHI FOUNDATION ,NAGPUR vs. CIT EXEMPTION , PUNE

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

ITA 381/NAG/2023[2024-25]Status: DisposedITAT Nagpur01 Aug 2024AY 2024-25

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 80GSection 80G(5)

2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:- (vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Principal Commissioner or Commissioner: Provided that the institution or fund referred to in clause

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

In the result, appeal by the assessee is allowed

ITA 563/NAG/2024[-]Status: DisposedITAT Nagpur27 Jan 2025

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

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 12A(1)(ac)

charitable purposes u/s 11 lakhs ` 20.05 (ii) Amount accumulated u/s 11(1)(a)/11(1)(b) lakhs ` 3.19 to the extent 15%) As stated by the assessee, its activities were commenced in 03/11/2003. Thus, the assessee's income pertaining to previous year i.e. A. Y. 2022- 23, to the extent discussed above, has been excluded from the total income