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

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

36A of the Maharashtra Public Trust Act, 1950 from the Charity Commissioner has not been furnished. (iii) Trust is engaged in education activity. However, following information/ documents called for vide earlier notice has not been furnished: (1) Details of various institutes / schools / colleges run by the trust with granted/non-granted status. (ii) Copies of affiliation certificates. (iii) Details of institute wise

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

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 for the last 3 years and its utilization for each of the institution / project along with copy of permission under section 36A

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

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 for the last 3 years and its utilization for each of the institution / project along with copy of permission under section 36A

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

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. (xii) Complete details of loans raised for the last 3 years and its utilization for each of the institution project along with copy of permission under section 36A

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 36A

DY. COMMISSIONER OF INCOME TAX, PUNE vs. DILIP MOTILALJI CHORDIA, PUNE

In the result, the appeal filed by the Revenue as well as\nthe Cross Objection filed by the assessee are allowed for\nstatistical purposes

36A. The hearing with respect to\nthe above-mentioned appeal and Cross-objection was heard before\nYour Honours on 21 August, 2025 and 28th October, 2025. Pursuant\nto the hearing held on 21 August, 2025, the Respondent had filed its\nwritten submission vide letter dated 22nd August, 2025.\nIn addition to the same, the Respondent humbly submits its\nadditional written