SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

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

disallowing the claim under section 11(2) of the Act. Being aggrieved, the assessee carried the matter before the first appellate authority. Satpuda Foundation ITA no.143/Nag./2021 4. The learned CIT(A) dismissed the appeal of the assessee by observing as follows:– “Decision on Ground No.2, 3 & 4 The sum and substance of the above grounds of appeal is directed

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

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

10B or Section 10BA or under any provision of the said Chapter-VI A under the heading "C.-Deduction in respect of certain incomes no deduction would be allowed to him under the said provision. In plain terms, this Sub Section (5) Section 80A of the Act imposes an additional condition for claim of deduction in relation to income under

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

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

10B or Section 10BA or under any provision of the said Chapter-VI A under the heading "C.-Deduction in respect of certain incomes no deduction would be allowed to him under the said provision. In plain terms, this Sub Section (5) Section 80A of the Act imposes an additional condition for claim of deduction in relation to income under

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

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

10B or Section 10BA or under any provision of the said Chapter-VI A under the heading "C.-Deduction in respect of certain incomes no deduction would be allowed to him under the said provision. In plain terms, this Sub Section (5) Section 80A of the Act imposes an additional condition for claim of deduction in relation to income under

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

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

2) was issued vide notice dated 31-01-2023. On verification of information filed by the assessee, it is noticed that a claim for deduction u/s 80P was made by the assessee of Rs. 53,72,108/- in the return. a) The claim made by the assessee is not allowable u/s 80AC. Section 80 AC (ii) specifies that "Deduction

SUNIL NARAYANDAS KHATOD ,AKOLA vs. COMMISSIONER OF INCOME TAX -1, NAGPUR

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.134/Nag/2019 िनधा"रण वष" / Assessment Year : 2014-15 Sunil Narayndas Khatod, The Commissioner Of Nagpuri Gin Compound, Vs Income Tax-1, Behind Old Cotton Market, Nagpur. Nagpur – 444001. Pan: Adepk3087C Appellant/ Assessee Respondent/Revenue Assessee By Shri Rajesh V.Loya – Ca Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 21/11/2023

2. The Assessee had filed return of Income on 27/11/2014 declaring total income at Rs.16,07,500/-. The case of the assessee was elected for Scrutiny. The AO made addition of Rs.18,15,468/- on the ground that the Gross profit shown by the assessee was low as compared to earlier years and Rs.66,461/- disallowed out of Brokerage Expenses

DHARAMITRA,WARDHA vs. DEPUTY COMMISSIONER, BANGALORE

In the result, the appeal of assessee is allowed

Bench: Shri S.S. Viswanethra Ravi

2 raised by the assessee reads as under : “1. Whether on the facts and circumstances of the case the disallowance of exemption under section 11 on delayed filing of Form 10B

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

10B electronically one month prior to the due date for furnishing return of income under section 139(1). Hence, the exemption claimed in Sr.no. 2 [exemption claimed under section 11(1)(d)] and Sr.no. 4i to 4viii of Part B-TI is not allowable in accordance with the provisions of section 12A(1)(b) of the Act. The CPC disallowed

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

disallowed by the CPC vide order dated 18.11.2024 u/s 143(1) of the Act, which was subsequently affirmed by the Ld. Commissioner vide order dated 20.01.2025 u/s 154 of the Act. 2 M/s. Herd Educational & Medical Research Foundation 3. The Assessee, being aggrieved, challenged the said disallowance/addition and/or aforesaid intimation/order by filing first appeal before the Ld. Commissioner

SHRIRAM GRAM VIKAS SHIKSHAN SANSTHA,NAGPUR vs. DCIT/ACIT CIR EXEMP, NAGPUR

In the result, appeal of the Assessee is allowed

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

section 11(1)? If so, the details of the amount of income deemed to have been applied to charitable or religious purposes in India during the previous year, the Assessee has replied „Yes‟ and mentioned the amount of ₹ 1,24,56,743/– being an amount @ 11% of the total income from other sources to the tune

SANT SHANKAR MAHARAJ AASHRAM,AMRAVATI vs. DCIT ACIT CIR-EXEMP, NAGPUR

In the result, assessee’s appeal stands allowed for statistical purposes

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

2 Sant Shankar Maharaj Aashram ITA no.503/Nag./2024 12AA vide CIT-III, Nagpur's order in F.No CITIII/12AA/20-05-2009-10 dated 26/2/2010. The trust is running 6 educational institutions in which 2000 students are studying. There is also a hostel and temple. The assessee filed Form–10B on 10/10/2016 before filing return of income for the assessment year under consideration. The return

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

2. On the facts and circumstances of the case and in law, the AO erred in making and the CIT(A) erred in confirming the adjustments made on account of disallowance of the benefit of income applied for charitable purposes apparently and allegedly by denying the benefit of exemption under section 11 and section 12 of the Act solely

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)

disallowance exemption u/sec. 11 of the Act, as the return was filed after the due date u/sec. 139(1) of the Act and Form 10B filed is not valid, being unsigned and the appellate authority has no discretionary power, to relax the provision of the statute. 5. The Assessee has claimed that it had obtained audit report in Form 10B

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.

10B submitted in terms of which assessee has applied income in excess of 85% during the year on objects of trust and thus income as shown in the return at NIL deserves to be accepted. (P. 4)” 7. The learned DR referred to various facts observed in assessment order. The learned DR placed strong reliance on the order of lower