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 cannot, under the circumstances

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

delay of 60 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 3 Vandaniya Laxmibai Kelkar Smruti Pratishthan ITA no.605 & 628/Nag./2024 4. The statement of facts along with note of arguments as advanced by the learned Authorised Representative is culled out as under:– “1) The Vandaniya Laxmibai Kelar Smruti Pratishthan is charitable

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

delay of 60 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 3 Vandaniya Laxmibai Kelkar Smruti Pratishthan ITA no.605 & 628/Nag./2024 4. The statement of facts along with note of arguments as advanced by the learned Authorised Representative is culled out as under:– “1) The Vandaniya Laxmibai Kelar Smruti Pratishthan is charitable

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

b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” In that view of the matter, the period from 15.03.2020 till 28.02.2022 shall have to be excluded for the purposes

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

b) Thereafter, the CBDT vide Circular No.16 of 2021 dated 29/08/2021, further extended the date of filing of Form No.10A under section 10(23C), 12A, 35(1)(ii) / (iia) / (iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for approval or approval under 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

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

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

B] On the facts and circumstances of the case the AddI/Jt CIT(A)-1. Chandigarh erred in directing the Assessing Officer to delete the addition of Rs.4,95,83,899/-made under section 143(1) of the Act by rejecting the claim of exemption u/s 11 of the Act without appreciating the fact that the assessee trust has filed

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

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(1)(ac)(vi)–ITREM(B

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(1)(ac) of the Income Tax Act, 1961 on 31/03/2022

PDKV RESEARCH AND INCUBATION FOUNDATION,AKOLA vs. CIT, EXEMPTION, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 230/Nag/2023 Pdkv Research & Incubation Foundation Krishi Nagar, Shivani Airport Area, Akola-444004 Pan:Aakcp6318F . . . . . . . अपीलार्थी / Appellant

condone the delay. ITAT-Nagpur Page 1 of 4 PDKV Research & Incubation Foundation 3. Briefly stated facts borne out of the case records are; 3.1 The appellant is a section 8 company incorporated under the provisions of Companies Act, 2013 which on 14/10/2021 was granted a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Act. In terms

SHRI SARAWATI EDUCATION SOCIETY,AKOLA vs. CIT EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G(5)(vi) of the Act, pursuant to which

SHRI SARASWATI EDUCATION SOCIETY,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G(5)(vi) of the Act, pursuant to which

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

1)(ac)(vi)–ITREM(B) and under clause (ii) of first proviso to sub–section (5) of section 80G of the Income Tax Act, 1961 (for short "the Act") respectively by the learned 2 Vaidik Anusandhan Kendra ITA no.159 & 160/Nag./2025 Commissioner of Income Tax (Exemption), Pune, [for short, “learned CIT(E)”]. 2. Both the cases are inter–connected

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

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee is registered as ‘Hasham Seth Public Library And Charitable Trust’ under the provisions of Bombay Public Trust Act, 1950 [Pg01-02/PB] which

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

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee is registered as ‘Hasham Seth Public Library And Charitable Trust’ under the provisions of Bombay Public Trust Act, 1950 [Pg01-02/PB] which

DEENDAYAL SEVA PRATISHTHAN,YAVATMAL vs. ITO WARD-4, EXEMPTION, , NAGPUR

In the result, appeal by the assessee is allowed

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

delay in condonation in filing of Audit Report in Form no.10B was also rejected by the learned CIT(E), Pune, for the assessment year 2022–23. It is seen that the Audit Report was filed on 28/09/2022, under section 12A(1)(b

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

delay was marginal and on account of circumstances beyond the control of the Appellant and which deserved to be condoned as per law and in the interest of justice. 3. On the facts and circumstances of the case and in law, the Appellant having filed the audit report in Form 10B along with the return of income which was filed

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXEMPTION, PUNE

In the result, the grounds of appeal raised by the assessee are allowed for

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

b)(ii) & 80G(5) of the Income Tax Act, 1961 (the Act). We shall first take up appeal in ITA No. 2 ITA No. 114/Nag/2025 and ITA No. 2456/Pun/2024 Utkarsha Sanstha 2456/Nag/2025 for A.Y. 2024–25 as lead case. The assessee has raised the following grounds of appeal: “1. The learned CIT (Exemption), Pune erred in not granting registration