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

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 Trust under the Bombay Public Trust Act, 1950 and Securities Registration Act, 1960. The assessee is a trust created for the purpose of spreading education. The assessee trust is registered u/s 12A of the Income Tax Act. The main sources of its receipts are Bank interest, voluntary contributions, Grants, fees from students etc. During the course of assessment proceedings

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

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

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

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

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

trust or institution and the genuineness of its activities, the case of the assessee, for registration u/s 12AA of the Act is to be considered accordingly. In the present case, the learned CIT invoked only the provisions of section 11, 12 and 13 of the Act, for the purpose of denial of grant of registration u/s 12AA

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

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

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

trust or institution and the genuineness of its activities, the case of the assessee, for registration u/s 12AA of the Act is to be considered accordingly. In the present case, the learned CIT invoked only the provisions of section 11, 12 and 13 of the Act, for the purpose of denial of grant of registration u/s 12AA

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

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

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

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

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

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

MODERN EDUCATION SOCIETY ,BADNERA vs. CIT.(EXEMPTION), PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपील सं. / Ita No.357/Pun/2019 Modern Education Society, C/O. Pawan Nagar, Navi Basti, Badnera Dist-Amravati, Amravati – 444 701. . . . . . . .अपीलाथी / Appellant Pan: Aactt6288M

section 12AA of the Income Tax Act, 1961 on 24/04/2019 under the category of charitable trust / institution. In order the vouch the genuineness ITAT-Nagpur Page 3 of 6 Modern Education Society ITA No. 357/NAG/2019 & Agrawal Seva Samiti ,Paratwada, ITA No. 375/NAG/2019 of activities the appellant by notice dt 15/05/2019 was called upon to furnish certain information/clarification. The applicant

AGRAWAL SEVA SAMITI ,PARATWADA vs. C.I.T. EXEMPTIONS , PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपील सं. / Ita No.357/Pun/2019 Modern Education Society, C/O. Pawan Nagar, Navi Basti, Badnera Dist-Amravati, Amravati – 444 701. . . . . . . .अपीलाथी / Appellant Pan: Aactt6288M

section 12AA of the Income Tax Act, 1961 on 24/04/2019 under the category of charitable trust / institution. In order the vouch the genuineness ITAT-Nagpur Page 3 of 6 Modern Education Society ITA No. 357/NAG/2019 & Agrawal Seva Samiti ,Paratwada, ITA No. 375/NAG/2019 of activities the appellant by notice dt 15/05/2019 was called upon to furnish certain information/clarification. The applicant

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

trusts are obliged to file Form 10B not later than the specified date mentioned in section 44AB of the Act, which is one month before the due date for submitting the income tax return u/s. 139(1) of the Act and there was a delay of one month in filing Form 10B”. Aggrieved by the order

HARVEST MISSION FOR CHRIST IN INDIA,DR. DALALS COMPOUND KATOL ROAD NEAR MSEB BUILDING vs. ITO WARD-1, EXAMPTION,, NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

charitable Trust /Institution, filed application for registration of Trust\nunder section 12AA/12AB on 27.03.2024. At the time of filing online\napplication, the assessee furnished all the required evidence and information.\nIn response to show cause notice by Id. CIT(E) the assessee again furnished\nrequired details. The Id. A.R. submits that once the assessee furnished\nevidence about the object

ASHA NIKETAN CHURCH SOCIETY,DORLA VILLAGE WASA POST ANAND NAGAR GADCHIROLI M.S vs. ITO WARD-3, EXEMPTION, , NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

charitable Trust /Institution, filed application for registration of Trust\nunder section 12AA/12AB on 27.03.2024. At the time of filing online\napplication, the assessee furnished all the required evidence and information.\nIn response to show cause notice by Id. CIT(E) the assessee again furnished\nrequired details. The Id. A.R. submits that once the assessee furnished\nevidence about the object

C. S. C. EDUCATION SOCIETY,GONDPIPRI, CHANDRAPUR DIST (M.S.) vs. ITO WARD-3(EXEMPTION), NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

charitable Trust /Institution, filed application for registration of Trust\nunder section 12AA/12AB on 27.03.2024. At the time of filing online\napplication, the assessee furnished all the required evidence and information.\nIn response to show cause notice by Id. CIT(E) the assessee again furnished\nrequired details. The Id. A.R. submits that once the assessee furnished\nevidence about the object

ST. MARYS CHURCH SOCIETY,BALAPUR TALODHY NAGBHID CHANDRAPUR DISTRICT (M.S.) vs. ITO WARD-3, EXEMPTION,, NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

charitable Trust /Institution, filed application for registration of Trust\nunder section 12AA/12AB on 27.03.2024. At the time of filing online\napplication, the assessee furnished all the required evidence and information.\nIn response to show cause notice by Id. CIT(E) the assessee again furnished\nrequired details. The Id. A.R. submits that once the assessee furnished\nevidence about the object

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

Trust’, pursuant to which it applied for regular registration in Form No 10AB on 29/09/2022 u/s 12A(1)(ac)(iii) under the category of charitable trust/institution and also applied for regular registration u/clause (ii) of first proviso to section 80G(5) of the Act. 4.2 The failure on the part of assessee to comply with the notices requiring production