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17 results for “TDS”+ Section 80G(2)clear

Sorted by relevance

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Key Topics

Section 12A29Section 80G22Exemption13Section 80G(5)12TDS10Addition to Income8Section 143(2)6Section 356Deduction6Section 12A(1)(ac)

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

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

2 3. The brief facts are that on receipt of the assessee’s application filed in Form No. 10AB under clause (iii) of first proviso to section 80G(5) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and fulfillment of the conditions laid down in clauses

5
Section 143(3)5
Section 115

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

In the result, appeal of the assessee is allowed for

ITA 795/PUN/2024[2025-26]Status: DisposedITAT Pune30 Aug 2024AY 2025-26

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Keyur Patel, CIT-DR
Section 13(3)Section 36ASection 41Section 80GSection 80G(5)

TDS made, PF and Professional Tax deducted with evidence for the last 3 years. 2.3. You are hereby further requested to ensure that: i. Self-certified copies of attachments as per the provisions of Rule 11AA(2) of the Income Tax Rules, 1962, as applicable, are required to be submitted. Please also note that the application cannot be approved unless

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

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

ITA 106/PUN/2025[-]Status: DisposedITAT Pune31 Jul 2025

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

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 12A(1)(ac)Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(iv)

2 to the assessee by issue of another notice on 15.10.2024 seeking compliance by 22.10.2024 which was extended till 04.11.2024 on assessee’s request for additional time. The said discrepancies are as under: "(i) As per financial statements and ITRs furnished by you, it is seen that the trust has claimed deduction u/s 11. Therefore, said provisions of sec. 80G

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

In the result, both the appeals in ITA Nos

ITA 401/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4. Facts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

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

In the result, both the appeals in ITA Nos

ITA 404/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4.\nFacts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

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

In the result, both the appeals in ITA Nos

ITA 402/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4. Facts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

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

In the result, both the appeals in ITA Nos

ITA 403/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4. Facts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

2. On the facts and in the circumstances of the case, the CIT(A), NFAC, Delhi has erred in deleting the addition made on account of disallowance of deduction claimed u/s.35(2AB) at Rs.56,49,66,955/- without appreciating the fact that the total expenditure claimed in assessee's return of income u/s.35(2AB) and eligible expenditure mentioned in Form

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

2. On the facts and in the circumstances of the case, the CIT(A), NFAC, Delhi has erred in allowing the excess claim of deduction at Rs.1,67,10,834/- without considering the fact that the disallowed excess claim was not in accordance with the Form No.3CL issued by the DSIR for the financial year under consideration

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

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

ITA 1976/PUN/2024[2015-16]Status: DisposedITAT Pune02 May 2025AY 2015-16
For Appellant: \nShri P.D. KudvaFor Respondent: \nShri Mallikarjun Utture
Section 10Section 11Section 11(2)Section 11(5)Section 12ASection 143(2)

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 and wild life). For AY 2015-16,\nthe assessee filed return on 30.09.2015 declaring total

GANGA EDUCATION SOCIETY,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION , PUNE

In the result, appeal of the assessee in ITA No

ITA 598/PUN/2020[NA]Status: DisposedITAT Pune06 Jan 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 12ASection 80G(5)(vi)

TDS and PF made there from, details of admission procedure and fee structure etc. Further, it was specifically requested to furnish details of admissions given to students from weaker sections of the society and the details of RTE norms (Right to Education) followed by it, along with evidences. However, the assessee/ applicant has not submitted compliance in this regard although

GANGA EDUCATION SOCIETY,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, PUNE

In the result, appeal of the assessee in ITA No

ITA 597/PUN/2020[NA]Status: DisposedITAT Pune06 Jan 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 12ASection 80G(5)(vi)

TDS and PF made there from, details of admission procedure and fee structure etc. Further, it was specifically requested to furnish details of admissions given to students from weaker sections of the society and the details of RTE norms (Right to Education) followed by it, along with evidences. However, the assessee/ applicant has not submitted compliance in this regard although

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

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

ITA 451/PUN/2025[-]Status: DisposedITAT Pune02 Sept 2025

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80G(5)

80G(5) of the IT Act filed on 10.06.2022. ITA No.451/PUN/2025 : 2. According to the Registry, there is a delay in filing of the present appeal. We are satisfied with the reasons mentioned in the affidavit for condonation that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing

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

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

ITA 523/PUN/2025[NA]Status: DisposedITAT Pune02 Sept 2025

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80G(5)

80G(5) of the IT Act filed on 10.06.2022. ITA No.451/PUN/2025 : 2. According to the Registry, there is a delay in filing of the present appeal. We are satisfied with the reasons mentioned in the affidavit for condonation that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing

C G MARKETING PVT LTD,PUNE vs. DCIT, CIRCLE 1(1),PUNE, PUNE

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

ITA 134/PUN/2025[2020-21]Status: DisposedITAT Pune22 Apr 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Sarvesh KhandelwalFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 143(3)Section 254Section 80G

TDS. 2. Non-furnishing of Quantitative details. 3. ICDS compliance and adjustments. 3 The returned income has been accepted. There is no disallowance of any such claim of deduction u/s 80G. This means that the grounds of appeal raised in the appeal do not emanate from the assessment order. Even otherwise, even if the assessee had inadvertently not claimed

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

Appeal is allowed for stastical purposes in above terms

ITA 370/PUN/2017[2012-13]Status: DisposedITAT Pune12 May 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 40

2. The CIT(A) on facts and circumstances of was erred in confirming the addition of Rs.65,69,674/- without appreciating the documents and information produced by the assessee AOP that it is not carrying on any business activity. 3. The learned.CIT(A) on facts and circumstances of case erred in confirming the addition of Rs.65,69,674/- as even

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

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

ITA 163/PUN/2023[2017-18]Status: DisposedITAT Pune06 Oct 2023AY 2017-18
For Appellant: Shri Suhas BoraFor Respondent: Shri M. G. Jasnani
Section 11Section 12ASection 143(3)Section 194ASection 80G

80G of the Act. The Return of Income for the assessment year 2017-18 was filed on 2 23.01.2018 disclosing taxable income of Rs.Nil after claiming exemption u/s 11 of the Act. Against the said return of income, the assessment was completed by the Income Tax Officer, Exemption Ward-1(2), Pune (‘the Assessing Officer’) vide order dated 26.12.2019 passed