INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

deduction u/s 11 and 12 of the Act to the assessee, this alternate plea becomes academic in nature. Other grounds are general in nature which needs no adjudication.” 16. We find the Hon'ble Gujarat High Court in the case of CIT v. Laxmanarayan Dev Shrishan Seva Khendra (supra) has held that where the assessee, a public charitable trust

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

deduction u/s 11 and 12 of the Act to the assessee, this alternate plea becomes academic in nature. Other grounds are general in nature which needs no adjudication.” 16. We find the Hon'ble Gujarat High Court in the case of CIT v. Laxmanarayan Dev Shrishan Seva Khendra (supra) has held that where the assessee, a public charitable trust

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

deduction u/s 11 and 12 of the Act to the assessee, this alternate plea becomes academic in nature. Other grounds are general in nature which needs no adjudication.” 16. We find the Hon'ble Gujarat High Court in the case of CIT v. Laxmanarayan Dev Shrishan Seva Khendra (supra) has held that where the assessee, a public charitable trust

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

deduction u/s 11 and 12 of the Act to the assessee, this alternate plea becomes academic in nature. Other grounds are general in nature which needs no adjudication.” 16. We find the Hon'ble Gujarat High Court in the case of CIT v. Laxmanarayan Dev Shrishan Seva Khendra (supra) has held that where the assessee, a public charitable trust

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

deduction u/s 11 and 12 of the Act to the assessee, this alternate plea becomes academic in nature. Other grounds are general in nature which needs no adjudication.” 16. We find the Hon'ble Gujarat High Court in the case of CIT v. Laxmanarayan Dev Shrishan Seva Khendra (supra) has held that where the assessee, a public charitable trust

SHRI SWAMI SAMARTH ADHYATMIK SANSHODHAN SANSTHA,AURANGABAD vs. CIT(E), PUNE

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

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

Deduction in respect of donations to certain funds, charitable institutions, etc. (1)…..(2)…..(3)…..(4)….. (5) This section applies to donations to any institution of fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely

POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

charitable\ntrust registered under the Maharashtra Public Trust Act, 1950. It\nwas formed on 27.01.1977 and firstly it was granted registered\nunder the regulatory law on 30.09.1977 and thereafter\nregistration under the old regime was granted u/s.12A on\n04.12.1982. Main objects of POGS from its Memorandum of\nAssociation are to promote (i) professional Fellowship amongst the\nmembers; (ii) to encourage

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

charitable trust registered under the Maharashtra Public Trust Act, 1950. It was formed on 27.01.1977 and firstly it was granted registered under the regulatory law on 30.09.1977 and thereafter registration under the old regime was granted u/s.12A on 04.12.1982. Main objects of POGS from its Memorandum of Association are to promote (i) professional Fellowship amongst the members; (ii) to encourage

SHRI MULTANCHAND BORA TRUST,PUNE vs. ACIT, EXEMPTION, CIRCLE- AURANGABAD, AURANGABAD

In the result, the Appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1312/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, S. Commissioner Of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. Pan: Aafts3329F Appellant/ Assessee Respondent / Revenue Assessee By Shri Shrenik Gandhi Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 09/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune At Nashik Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 30.03.2025 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 20.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Ground No. 1: The Learned Cit (Exemption) Seriously Erred On The Facts & Law, In Exercising The Revisionary Powers Under Section

charitable purpose. It is mandatory for the Assessing Officer to follow the CBDT Instructions/Circulars. In this case by not conducting the inquiry regarding activities of the DONEE trusts the Assessing Officer has violated the CBDT instruction. 9.4 In this context, we will like to refer to the decision of Hon’ble Supreme Court of India in the case of Commissioner

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA METRO PUNE, PUNE

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

CREDAI - PUNE METRO,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, PUNE

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

CREDAI-PUNE METRO,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, PUNE

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA PUNE METRO , PUNE

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under Sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under Sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under