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

80G(5)(iv)(B) of the Act are not applicable to your case. As such, your present application is liable to be rejected. Please clarify with supporting documents. (ii) It is seen that you have obtained the regular registration under section 12A(1)(ac)(i) of the Act but it seems that you have not submitted a copy of registration

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

In the result, both the appeals in ITA Nos

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

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

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

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

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

In the result, appeal of the assessee in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

80G(5)(vi) of the Act respectively as per the grounds of appeal on record. the assessee pertains to the rejection of application for registration u/s. 12AA(1)(b)(ii) of the Act and also of the corresponding exemption u/s.80G(5)(vi) of the Act. First we would take up the appeal in ITA No.598/PUN/2020 for adjudication. ( u/s.12AA

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

In the result, appeal of the assessee in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

80G(5)(vi) of the Act respectively as per the grounds of appeal on record. the assessee pertains to the rejection of application for registration u/s. 12AA(1)(b)(ii) of the Act and also of the corresponding exemption u/s.80G(5)(vi) of the Act. First we would take up the appeal in ITA No.598/PUN/2020 for adjudication. ( u/s.12AA

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)

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, PUNE

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

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

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

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

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

80G\nRs.91,50,000/-\nii)\nDisallowance of deduction claimed u/s 35(2AB)\nRs.3,47,56,824/-\niii)\naddition on account of foreign payment without\ndeduction of TDS\nRs.4,53,134/-\niv)\naddition on account of deduction\nclaimed u/s 35DDA\nRs.60,02,685/-\n67. In appeal, the Ld. CIT(A) / NFAC deleted all the additions made by the\nAssessing Officer

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

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

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

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

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

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

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

80G\nRs.91,50,000/-\nii)\nDisallowance of deduction claimed u/s 35(2AB)\nRs.3,47,56,824/-\niii)\naddition on account of foreign payment without\ndeduction of TDS\nRs.4,53,134/-\niv)\naddition on account of deduction\nclaimed u/s 35DDA\nRs.60,02,685/-\n67.\nIn appeal, the Ld. CIT(A) / NFAC deleted all the additions made by the\nAssessing Officer

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

5 March 2020 and accordingly, allow the deduction to the\nappellant. It is settled law that the assessee can claim & submit the evidences for\ndeduction even at the appellate stage.\"\n60.1 Similarly he allowed the claim of deduction u/s 80-IC by relying on the\ndecision of CIT vs. Prithvi Brokers & Shareholders (P) Ltd. (supra).\n61.\nAggrieved with such order

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

5 March 2020 and accordingly, allow the deduction to the\nappellant. It is settled law that the assessee can claim & submit the evidences for\ndeduction even at the appellate stage.\"\n60.1 Similarly he allowed the claim of deduction u/s 80-IC by relying on the\ndecision of CIT vs. Prithvi Brokers & Shareholders (P) Ltd. (supra).\n61.\nAggrieved with such order

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

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

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