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36 results for “charitable trust”+ Section 13(3)(e)clear

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Key Topics

Section 12A61Section 26349Section 1147Section 80G(5)29Exemption29Section 1020Section 80G17Addition to Income16Section 143(3)14

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

ITA 384/NAG/2012[2008-09]Status: DisposedITAT Nagpur09 Jan 2017AY 2008-09

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 1Section 11Section 13(1)(c)Section 13(3)Section 40

13(3), then income of the trust will not be exempt u/s 11. The main thrust of the argument of the appellant is that there has been no application' of income of the trust in making advances to trustees and family members. Rather this is a case where interest free loans have been obtained from concerns in which trustees

Showing 1–20 of 36 · Page 1 of 2

Section 115B12
Charitable Trust10
Natural Justice8

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

charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

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

charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

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

charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

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

E R PER V. DURGA RAO, J.M. The present appeal has been filed by the Revenue challenging the impugned order dated 28/09/2017, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur, [―learned CIT(A)‖], for the assessment year 2014–15. 2. In its appeal, the assessee has raised following grounds:– ―1. Whether on the facts

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

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)

Charitable Trust [A] 13. Ld.CIT(E) had rejected assessee’s application for 80G on the ground that assessee does not have valid 12AA registration. We have already set-aside the order under section 12AB to ld.CIT(E) in appeal No.370/NAG/2023. In these facts and circumstances, we set-aside the order under 80G to ld.CIT(E) for denovo adjudication. The ld.CIT

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

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

E R PER K.M. ROY, A.M. The present appeals by the assessee challenging the impugned orders of even date 05/04/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016–17. 2 Nageshwara Charitable Trust ITA no.128/Nag./2023 Assessee’s Appeal – A.Y. 2016–17 2. The assessee

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

E R PER K.M. ROY, A.M. The present appeals by the assessee challenging the impugned orders of even date 05/04/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016–17. 2 Nageshwara Charitable Trust ITA no.128/Nag./2023 Assessee’s Appeal – A.Y. 2016–17 2. The assessee

THE AHBAB BAHU UDDESHIYA EDUCATION SOCIETY ,NAGPUR vs. CIT(EXEMPTIONS ), PUNE

In the result, assessee’s appeal is allowed

ITA 160/NAG/2018[00]Status: DisposedITAT Nagpur26 Oct 2018

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Abhay AgrawalFor Respondent: Shri R.K. Baral
Section 12ASection 13aSection 2

3. During the course of proceedings before the learned Commissioner of Income Tax (Exemp.), Pune, the assessee was called upon to file necessary documents in support of its application for registration of trust / society. On a perusal of the application filed by the assessee along with evidences, the learned Commissioner of Income Tax (Exemp.), Pune, observed that two clauses

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

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

ITA 500/NAG/2016[2009-10]Status: DisposedITAT Nagpur01 Mar 2018AY 2009-10

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

For Appellant: Shri Gitesh Kumar, Senior DRFor Respondent: Shri K.P. Dewani, Advocate
Section 11Section 12ASection 2(15)

E R PER BENCH : These appeals by the Revenue for the assessment years 2009-10 to 2013-14 are directed against the order of learned CIT(A)-4, Nagpur dated 22nd June, 2016 and 28th June, 2016. 2. The only common issue in these five appeals of the Revenue is as regards to the order of learned CIT(A) allowing

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

E R PER K.M. ROY, A.M. These appeals have been filed by the assessee challenging the impugned orders of even date 29/03/2024, passed under section 263 of the Income Tax Act, 1961 ("the Act") by the learned Principal Commissioner of Income Tax, Nagpur–1, Nagpur, [“learned PCIT”], for the assessment years 2016–17 and 2017–18. 2. Since both these

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

E R PER K.M. ROY, A.M. These appeals have been filed by the assessee challenging the impugned orders of even date 29/03/2024, passed under section 263 of the Income Tax Act, 1961 ("the Act") by the learned Principal Commissioner of Income Tax, Nagpur–1, Nagpur, [“learned PCIT”], for the assessment years 2016–17 and 2017–18. 2. Since both these

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)

e-portal and email. 3 Janardhan Swami Yogabhyasi Mandal ITA no.608/Nag./2024 6. The assessee furnished reply on 10/10/2024. On the issue of obtaining provisional registration in form 10AC under item (A), the assessee submitted that the trust filed application for registration under Sub-clause (A) of clause (iv) of first proviso to sub-section (5) of section

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)

3) Since the trust is 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

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)

3) Since the trust is 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

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)

3 to section 80G of the Income Tax Act, 1961. Furthermore, the trust does not fall within the exceptions provided under section 80G(5B) of the Income Tax Act, 1961. 4.2 Further, on the issue of investments in Fixed Deposit Receipts (FDRs) and bank accounts without their utilization for the stated objectives, the assessee has contended that these investments were

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 72/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12ASection 80G(5)

3. Learned counsel for the assessee has submitted that assessee is a duly constituted trust, engaged in carrying out charitable activities. In response to the notice issued, assessee furnished all the details including nature of expenses incurred. Absence of certain documents such as beneficiary lists and their identity, or letters of appreciation cannot be a ground to doubt or unravel

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 71/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12ASection 80G(5)

3. Learned counsel for the assessee has submitted that assessee is a duly constituted trust, engaged in carrying out charitable activities. In response to the notice issued, assessee furnished all the details including nature of expenses incurred. Absence of certain documents such as beneficiary lists and their identity, or letters of appreciation cannot be a ground to doubt or unravel

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

3. The name of the trust has been entered at Sr.No.1684/580/2016-17 in the register of Trusts/Institutions maintained in this office.” 8. It is crystal clear that registration has been granted retrospectively from the assessment year 2017–18. The requirement of audit for the assessment 7 Shri Panchmurti Education Society year 2017–18 cannot be thrust upon the trust because