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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

TDS, non-\ndeposit of PF and ESIC within the stipulated period, not making provisions\nfor a retirement benefit of employees as per AS-15 and not charging GST on\nrental income, it was held that such defaults could not be considered as a\nnon-compliance of any other law for time being in force in terms of section\n12AB

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

TDS, non-\ndeposit of PF and ESIC within the stipulated period, not making provisions\nfor a retirement benefit of employees as per AS-15 and not charging GST on\nrental income, it was held that such defaults could not be considered as a\nnon-compliance of any other law for time being in force in terms of section\n12AB

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

TDS, non-\ndeposit of PF and ESIC within the stipulated period, not making provisions\nfor a retirement benefit of employees as per AS-15 and not charging GST on\nrental income, it was held that such defaults could not be considered as a\nnon-compliance of any other law for time being in force in terms of section\n12AB

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

TDS, non-\ndeposit of PF and ESIC within the stipulated period, not making provisions\nfor a retirement benefit of employees as per AS-15 and not charging GST on\nrental income, it was held that such defaults could not be considered as a\nnon-compliance of any other law for time being in force in terms of section\n12AB

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)

TDS deductions under Section 194J indicate that payments received were for technical or professional services, further supporting the conclusion that the trust is operating in a commercial manner. Further, the assessee trust was specifically requested to submit supporting evidences of activities. The bills / invoices submitted mostly consist of administrative / establishment / refreshments/ courier charges etc. In fact some of the bills

HIDAYA EDUCATION TRUST,BHIWANDI vs. CIT EXEMPTION PUNE, 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

12A(1)(ac)(iii) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force, the Ld. CIT(E) issued notice on 10.11.2023 through ITBA portal which was duly served on the assessee requesting the assessee

SHRI VETALESHWAR SHIKSHAN SANSTHA,LATUR vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee in ITA

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

section 12A(1)(ac) of the IT Act on 10.06.2022. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued on 02.09.2022 through ITBA portal requesting

SHRI VETALESHWAR SHIKSHAN SANSTHA,LATUR vs. CIT EXEMPTION, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

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

section 12A(1)(ac) of the IT Act on 10.06.2022. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued on 02.09.2022 through ITBA portal requesting

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

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

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

12A of the Commercial Courts Act, 2015 and provisos (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. 6. As prayed for by learned Senior Counsel, M.A. No.29

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

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

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

12A of the Commercial Courts Act, 2015 and provisos (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. 6. As prayed for by learned Senior Counsel, M.A. No.29

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

section 40(a)(ia) disallowance as follows; “7. I have considered the arguments of appellant and also the order of the AO. The appellant AOP is constituted at the behest of Sugar Factory to relieve it from compliance of the provisions of TDS and shift its responsibilities on AOP with reference to harvesting and transportation contracts & consequent compliance

AKET FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraaket Foundation Cit Exemption, Pune Shop No.3, Sidhi Apartment, Building No.20, Shindenagar, Vs. Bavdhan Khurd, Bavdhan B O Puen – 411021 Pan: Aavca1058Q (Appellant) (Respondent) Assessee By : Smt. Deepa Khare Department By : Shri Keyur Patel, Cit-Dr Date Of Hearing : 20-08-2024 Date Of Pronouncement : 09-09-2024 O R D E R Per R.K. Panda, Vp :

section 12A(1)(ac) of the Act on 21.01.2023. In order to verify the genuineness of the activities of the assessee and compliance to the requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects, a notice was issued by the CIT(Exemption) asking

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

12A(1)(ac)(i) of the Act but it seems that you have not submitted a copy of registration u/s 12A/12AA prior to 01/04/2021. Kindly provide copy of 12A/12AA registration granted prior to 01/04/2021. (iii) Since you have claimed to be engaged in running of educational institution(s), please furnish the following: (1) Details of various institutes / schools / colleges