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 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

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

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

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.

section 11 of I.T. Act 1961. The expenditure incurred on objects of trust has to be allowed as deduction from the gross receipt of charitable institution. The Hon’ble ITAT, Delhi Bench in the case of United Educational Society & Ors. Reported at 74 ITR 0011 (Del) has held that Chapter VID is not applicable in respect to charitable trust

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

32 that the trust obtained the registration under new regime after 01/04/2021 the trust has applied under sub-clause A. 10) Registration was rejected by Hon'ble Commissioner of Income tax on 22/07/2024 only on the ground that the assesse applied for provisional registration under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of 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

32 that the trust obtained the registration under new regime after 01/04/2021 the trust has applied under sub-clause A. 10) Registration was rejected by Hon'ble Commissioner of Income tax on 22/07/2024 only on the ground that the assesse applied for provisional registration under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section

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

In the result, assessee’s appeal stands allowed

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

Charitable & Educational Trust v/s CIT [2013] 32 taxmann.com 341/214 Taxman 655 (All.) (HC), DIT v/s Foundation of Ophthalmic and Optometry Research Education Centre [2012] 25 taxmann.com 376/210 Taxman 36 (Delhi) (HC). 11. The Trust has subsequently applied for approval of Commissioner, Amravati Division, on 23/02/2024, vide Circular no.607, dated 29/04/2024, Charity Commissioner, State of Maharashtra, Mumbai, has directed to register

SHRI GANPATI DEOSTHAN TRUST,NAGPUR vs. ITO WARD- 1,EXEMP,NAGPUR, NAGPUR

32,640 for cash deposit in bank us 69A of the Act\neven when the assessee is DEVSTHAN (PUBLIC CHARITABLE TRUST)\nand source of the cash is donations.\n2.\nGround 5. On the facts and circumstance and the law, the learned\nCIT(A) erred in confirming the order of the AO which has levied\ninterest under the Act and initiated

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

SHRI GANPATI DEOSTHAN TRUST,NAGPUR vs. ITO WARD- 1, EXEMP, NAGPUR, NAGPUR

32,640 for cash deposit in bank us 69A of the Act\neven when the assessee is DEVSTHAN (PUBLIC CHARITABLE TRUST)\nand source of the cash is donations.\nGround 5. On the facts and circumstance and the law, the learned\nCIT(A) erred in confirming the order of the AO which has levied\ninterest under the Act and initiated penalty

MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. PAN : AABTM 1643 C Assessee Respondent Assessee by : Shri Kapil Hirani, Advocate Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 25.02.2026 Date of pronouncement : 26.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld.ADDL/JCIT (Appeals), Gurugram (for short, “CIT(A)”), dated

SHRI PANDURANG SANSTHAN DEULGAON MALI,MEHKAR vs. ITO WARD-2, EXEMP, NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri Narender Kumar Choudhryshri Pandurang Sansthan Ito (Exemption), Deulgaon Mali At Post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 Pan: Aagts 8497 P (Appellant) (Respondent)

charitable trust registered under applicable laws, filed its return of income on dated 31/03/2019 declaring total income of Rs. 32,099/- for the assessment year under consideration before the due date as per section

DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE

In the result, the appeal filed by the department is dismissed

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

Charitable Trust vs. ACIT (E) (2017) 59 ITR 204 Mum) (Trib) (b) Construction Co. vs. ACIT (2017) 188 TTJ 497 (Mum.) (Trib.) (c) M/s. Advance Construction Co. Pvt. Ltd. [INCOME TAX APPEAL NO.77 OF 2014; dt 28/6/2016 (Bom)(HC)] (d) Marico Ltd (Supreme Court) [Approved Bombay High Court decision Writ petition 1917 of 2019 dt 21/08/2019]. In view

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:

Trust, had shown certain income by way of voluntary contributions. The CIT concerned passed an order u/s 263 of the IT Act, 1961 holding that the assessee is liable to be assessed on that sum as income from other sources. The said income was determined by CIT as unexplained cash credit u/s 68. The assessee approached the Hon’ble ITAT

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

In the result, appeal filed by the Revenue for A

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

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon'ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon'ble High Court has not considered the judgment of the Hon'ble Supreme Court, because

SHRI GO0VINDDAS GOVARDHANDAS DAGA,NAGPUR vs. A.C.I.T. CIRCLE 2, NAGPUR

In the result, appeal filed by the Revenue for A

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

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon'ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon'ble High Court has not considered the judgment of the Hon'ble Supreme Court, because