DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

SHRAMIK SERVA SEVA TRUST,AHMEDNAGAR vs. ITO (E) WARD-1(1) , NASHIK

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr. Manish Boradआयकर अपील सं./Ita No.3004/Pun/2025 धििाारण वर्ा / Assessment Year: 2011-12 Shramik Serva Seva Trust, Vs Ito, A/P. Shrigonda Factory, Exemption Tal. Shrigonda, Dist. Ward - 1(1), Ahmednagar Nashik Maharashtra Pan-Aabts1964L Appellant Respondent

Charitable Trust, erred in levying interest u/s 234B and 234C of the Act. 2 3. On the facts and in the circumstance of the case and in law the Income Tax Officer (Exemption) Ward 1(1) Nashik, erred in disallowing and added back an amount of Rs.11,12,450/-received TDS

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

Charitable Institutions reported in (2014) 363 ITR 230 (Kar), he submitted that Hon’ble High Court in the said decision has held that the CIT cannot exercise the power of revision solely on the ground that the order passed is erroneous. He gets jurisdiction only if such erroneous order is prejudicial to the interest of the Revenue. He submitted that

SHRI GANESH SERVA SEVA SANGHA SHRIPUR,SOLAPUR vs. CIT(E), PUNE, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1230/Pun/2024 Assessment Year : 2016-17

Charitable Trust registered u/s.12AA of the Act vide order dated 27.05.2005 and it is duly registered under the Bombay Public Trust Act, 1950 and also under the Societies Registration Act, 1860, For A.Y. 2016-17, return of income filed on 08.10.2016 declaring Nil income claiming refund of TDS

ASHIRWAD SEVA SAMITI,NASHIK vs. CIT, EXEMPTION, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

Charitable Trust registered under Bombay Public Trusts Act, 1950. The assessee trust is engaged in imparting education. On receipt of assessee’s application for regular approval along with annexures thereto, with a view to verify the genuineness of activities of the assessee and fulfillment of conditions laid down in clauses (i) to (v) of section

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

Trusts Act, 1950. c) Details of actual free services/ concessional services provided to patients from financially weaker sections of the society with evidence and State Government norms followed, with evidence in respect of Charitable Hospitals. d) Copy of separate bank account maintained for this purpose. e) Detailed list of Doctors, Nurses and staff along with their qualification (with proof), complete

POONA PANJARPOLE TRUST,PUNE vs. INCOME TAX OFFICER (EXEMPTION), WARD-1(2), PUNE

In the result, the appeal filed by the assessee stands allowed

TDS had been deducted u/s 194A of the Act, the interest income partakes the character of revenue receipt and, therefore, formed part of the income of the assessee trust since the income was not applied for charitable

RAJARAMBAPU SHETKARI AND SHETMAJUR SAHHAYA SAMITI,,SANGLI vs. INCOME TAX OFFICER,, SANGLI

Appeal is allowed for stastical purposes in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.370/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13

TDS. After arriving at the net profits, it has filed its return of income claiming income tax refund. The appellant has simply raised hue & cry that it is non-profit making appellant like a Trust. Once its profits are assessable as „business income‟ the provisions of section 40(a)(ia) become applicable. Moreover, even a charitable

SHASTRAVAHINI,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

charitable entity. Also, the TDS deductions under Section 194J indicate that payments received were for technical or professional services, further supporting the conclusion that the trust

SHRI CHANDRAPRABHU MAHARAJ DIGAMBER JAIN MANDIR TRUST,PUNE vs. INCOME TAX OFFICER (EXEMPTIONS) WARD 1(1), PUNE

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

Bench: Shri R. K. Pandaassessment Year : 2011-12

trust is not able to apply 85 per cent of its income in a particular year, it can accumulate the shortfall to be used for religious or charitable purposes within the next 5 years. This accumulation is allowed if the assessing officer is informed about the purpose of the accumulation and the period for which the income is 4 being

LATA MANGESHKAR MEDICAL FOUNDATION,ERANDWANE,PUNE vs. DCIT-EXEMPTIONS-PUNE, SWARGATE,PUNE

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripotelata Mangeshkar Medical Vs Dcit (Exemptions), Foundation, Deenanath Pune. Mangeshkar Hospital, D.No. 8,13, Erandwane, Pune (Mh) Pan: Aaatl 1944 N Appellant Respondent Assessee By : Shri Nikhil S. Pathak, Adv. Revenue By : Shri Ramnath P. Murkunde,Dr Date Of Hearing : 01/04/2024 Date Of Pronouncement : 03/04/2024 Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of National Faceless Appeal Centre [Nfac], Delhi, Dated 11.08.2023 For A.Y.2018-19 As Per The Following Grounds Of Appeal:-

charitable trust, entitled for exemption u/sec. 11 of the Act. That, for the relevant year assessee had filed the return of income declaring total income at Rs. NIL, after claiming exemption u/sec. 11 of the Act. As per the return of income, the assessee was entitled a refund of Rs. 9,12,87,117/-. An intimation u/sec

AKHIL BHARATIYHA MAHESHWARI EDUCATIONAL & CHARITABLE TRUST,PUNE vs. CIT EXEMPTION, PUNE

In the result, the appeal of assessee is treated as allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

Charitable Trust, 59/2/19/1A Sai Nagar, NIBM, Vs. Pune-411048 PAN : AACTA0489M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Mutha Department by : Shri Amol Khairnar Date of hearing : 17-07-2025 Date of 28-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 05.11.2024 of the Ld. Commissioner

WATERSHED ORGANISATION TRUST,AHMEDNAGAR vs. ACIT EXEMPTION CIRCLE, AURANGABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

charitable\ntrust registered under Bombay Trusts Act, 1950. It is registered u/s 12A\nand 80G of the Income Tax Act, 1961 (the “Act”). The assessee is also\napproved u/s 10(23C)(iv) of the Act w.e.f. AY 2015-16. The main object of\nthe assessee is providing relief to the poor and preservation of the\nenvironment (including watersheds, forest

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

TDS returns & Profession Tax Returns filed for the last 3 years. (xii) Year-wise details of addition to building fund and other funds with evidence of its source. (xiii) Complete details of loans raised, if any, for the last 3 years and its utilization for each of the institution / project along with copy of permission under section