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

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

12A of the Act, up to 30/09/2023. Thus, no further extension of time has been granted for application under clause (iii) of first proviso to sub-section (5) of section 80G of the Act vide the said Circular dated 24/05/2023. 8. From the above, it is evident that the present application filed in Form No.10AB under clause (iii) of first

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

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

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

condone the delay in furnishing the auditor's report and accept the same at a belated stage. It has been clarified that the exemption available to the trust under section 11 may not be denied merely on account of delay in furnishing the auditor's report. The word <169>shall<170> occurring in section 12A

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

12A(1)(ac) of the Income Tax Act, 1961 ("the Act") and the provisional registration granted on 31/01/2024 was cancelled. 2. There is a delay of 60 days in filing the appeal in ITA no.628/Nag/2024. While going through the material available on record, we find that the assessee has not furnished a duly sworn affidavit. An application on plain paper

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

12A(1)(ac) of the Income Tax Act, 1961 ("the Act") and the provisional registration granted on 31/01/2024 was cancelled. 2. There is a delay of 60 days in filing the appeal in ITA no.628/Nag/2024. While going through the material available on record, we find that the assessee has not furnished a duly sworn affidavit. An application on plain paper

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

delay of 45 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 5. Shri Dewani, learned Counsel for the assessee assailed the impugned order for rejection by drawing our attention to the operative part of the impugned order dated 20/03/2024, contained in Para–6 & 7, is reproduced below:– “6. The assessee furnished reply

YOUNG ENGINEERS EDUCATION SOCIETY,KURKHEDA vs. CIT (EXEMPTION), PUNE

In the result, both the appeals of assessee are allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

delay in filing both the appeals are condoned. Now adverting to the merits of the case. 7. We find that very minor dispute is involved in appeal of ITA No. 404/Nag/2025. We find that assessee, while filing application for registration of assessee-trust under section 12AB, due to inadvertence selected sub–clause (vi) of clause (ac) of section 12A

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

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

condone the delay and take on record the written statement is hereby quashed and set aside. It is directed that the written statement, already filed, be taken on record and the same be considered in accordance with law. It is reported that an interim injunction application is pending before the learned Trial Court since long. We direct the learned Trial

LOKSEWA SHIKSHAN BAHUUDDESHIYA MANDAL,BULDHANA vs. COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.62/Nag/2023 िनधा"रण वष" / Assessment Year :2015-16 Lokeswa Shikshan The Commissioner Of Bahuuddeshiya Mandal, V Income Tax-I, Nagpur. C/O. Dr.Arvindw.Kolte, S Janta College, Buldhana Road, Malkapur – 443101. Pan: Aaatl5306N Appellant/ Assessee Respondent/Revenue Assessee By Shri Sanjay Thakar – Ar Revenue By Shri Kailash C. Kanojiya – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax-I, Nagpur Dated 11.11.2014 Passed Under Section 12Aa(1) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : 1] On The Facts & Circumstances Of The Case & Material Already On Record The Learned Cit Should Have Granted Registration U/S. 12A As Per Assessee’S Application Filed On Lokeswa Shikshan Bahuuddeshiya Mandal [A]

12A as per Assessee’s application filed on Lokeswa Shikshan Bahuuddeshiya Mandal [A] 08.05.2014. 2] Learned C.I.T. erred in rejecting the Assessee’s application for registration summarily merely on the ground of non-appearance on 10.11.2014 when all the relevant material for grant of registration was already on record. 3] Order passed by learned C.I.T. is in violation of principles

DEESHA MEDICAL AND EDUCATION FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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

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

12A/ section 80G/ and section 35 of the Act with a view to avoid genuine hardships to taxpayers.” Deesha Medical And Education Foundation ITA no.284/Nag./2024 3. In this case, the assessee filed The assessee has filed application No.CIT EXEMPTION, PUNE/2023- 24/12AA/12727 in Form no.10AB under clause (ii) of first proviso to sub- section (5) of section

M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD ,NAGPUR vs. ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is allowed

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

condone the delay of 702 days in filing of the appeal and proceed to adjudicate the appeal on merits. 5. The sole dispute involved in this appeal relates to addition sustained by the learned CIT(A) amounting to ` 2,50,00,000, allegedly held to have been received by the assessee in cash. 6. The assessee is engaged

SAKSHAM KUSHTHANTEYA SWABHIMANI SANSTHA,NAGBHID vs. CIT EXEMPTION, PUNE

In the result, appeal of the assessee is allowed for statistical purposes, in terms as indicated above

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

section 12A(1)(ac) of the Income Tax Act, 1961 (for short "the Act"). 2 Saksham Kushthanteya Swabhimani Sanstha Nagbhid ITA no.154/Nag./2025 2. At the outset, it is observed that there is a delay of 552 days in filing of the instant appeal before the Tribunal. The assessee filed following submissions:– “APPLICATION FOR CONDONATION

VAIDIK ANUSANDHAN KENDRA,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, appeals filed by the assessee are allowed for\nstatistical purposes in terms as indicated above

condoned the delay, citing the peculiar facts and miniscule delay. However, noting the assessee's failure to provide documentary evidence for their contentions and the potential violation of natural justice by the CIT(E), the Tribunal decided to remand the appeals back to the CIT(E).", "result": "Remanded", "sections": [ "12A

INCOME TAX OFFICER WARD-3 EXEMP, NAGPUR vs. PRERNA SAMAJIK SANSKRITIK BAHUDDESHIYA SHIKSHAN SANSTHA, ARMORI, GADCHIROLI

In the result, the appeal of revenue is accordingly dismissed

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

12A(1)(ba) of the Act for claiming exemption u/s 11 of the Act.” 2. The ld. CIT(A) has granted relief by holding as follows: “Under these grounds, the appellant has challenged the denial of exemption of Rs.4,95,83,899/- claimed under section 11 of the Act. I have considered the submission made by the assessee and also

VAIDIK ANUSANDHAN KENDRA,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes in terms as indicated above

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

section 12A of the Act initially on 06/06/2024 and thereafter on 02/08/2024 and 05/10/2024, however, as per the grounds of appeal, the assessee has stated that compliance to the notice dated 05/10/2024, was to be made on/or before 14/10/2024, however, the window for furnishing the submissions was disabled on the evening of 14/10/2024, which resulted in non–furnishing

YUVA FOUNDATION,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes

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

delay of 63 days in filing the present appeals before the Tribunal is hereby condoned. We now proceed to dispose off the appeals on merit. 4. The issue involved in both the appeals relate to rejection of final approval under section 12A

YUVA FOUNDATION,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes

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

delay of 63 days in filing the present appeals before the Tribunal is hereby condoned. We now proceed to dispose off the appeals on merit. 4. The issue involved in both the appeals relate to rejection of final approval under section 12A

BHARTIYA SADVICHAR PRASARAK MANDAL,CHANDRAPUR vs. CIT - EXEMPTIONS PUNE, PUNE

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

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

condoning the delay, we proceed for adjudication on merits. 5. It is deemed fit to extract below the impugned order dated 30/09/2022, for rejection. “Annexure (mentioned in row-9 above) The assessee has filed application No.CIT EXEMPTION, PUNE/2022- 23/12AA/11447 in Form No.10AB under clause (iii) of section 12A

THE JAMSETJI NUSSERWANJI TATA PARSI HIGH SCHOOL TRUST,NAGPUR vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALORE, BANGALORE

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

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

delay of two days in filing the present appeal be condoned by relying upon the following judicial pronouncements:– i) Ernst & Young Merchant banking Services LLP Vs. ADIT, ITA no.2333/Mum./2022, order dated 20/03/2023; wherein it has been held that “Without giving proper opportunity of being heard to the assessee/proper notice for adjustment through applying section 143(1)(a), no alteration

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

condone the same u/s 119(2)(b) of the Act and therefore the Assessee should have filed such petition before the appropriate authority and not before the Ld. Commissioner. The Ld. Commissioner consequently dismissed the appeal of the Assessee. 4. The Assessee has claimed that it had filed original return of income well before the due date