GOLDEN CHARITABLE TRUST,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION PUNE, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

charitable objects and the violations of Trust Act mentioned by CIT (exemption) which is non obtaining of permission of charity commissioner is technical in nature and curable one and appellant did inform that it will seek the permission and hence the order is in gross violation of principles of natural justice

ASSISTANT OINT COMMISSIONER OF INCOME-TAX vs. PYC HINDU GYMKHANA,, PUNE

In the result, appeal of the assessee is partly allowed for statistical

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

natural justice and the Rule 46A binding on him? 2. Whether in the facts and in the circumstances of the case and in law the Ld.CIT(A) was correct in accepting the alternate plea of the assessee to allow the benefit on the Principle of Mutuality without putting the applicant trust to test the conditions of mutuality viz. (i) Transactions

SHRI GAYATRI SANSHODHAN SEVA MANDAL,PUNE vs. CIT EXEMPTIONS, CIT EXEMPTION PUNE

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

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

Justice Denied: The show cause notice was received dated 05th October 2023 and response due date 10th October to which the trust has replied within due date where in was stated that the activities during the past three years were of religious nature however now onwards after change of object clause the activity of the trust will be of educational

MAHARASHTRA CRICKET ASSOCIATION,PUNE vs. ACIT(E), PUNE

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

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

charitable but commercial in nature and denied the assessee’s claim of exemption by applying the amended provisions of section 2(15) of the Act which has been upheld by the Ld. CIT(A). Before us, the Ld. AR has contended that the issue pertaining to cancellation of registration of the assessee trust u/s 12A of the Act is pending

MAHARASHTRA CRICKET ASSOCIATION,PUNE vs. ACIT(E), PUNE

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

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

charitable but commercial in nature and denied the assessee’s claim of exemption by applying the amended provisions of section 2(15) of the Act which has been upheld by the Ld. CIT(A). Before us, the Ld. AR has contended that the issue pertaining to cancellation of registration of the assessee trust u/s 12A of the Act is pending

KAILASWASI NARAYAN ALIAS BAPU PATIL SHIKSHAN PRASARAK MANDAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(2), KOLHAPUR

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

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

natural justice. His decision has not legal sanctity. The appeal order is not sustainable. Both the orders be quashed and set aside granting relief to the assessee. 5. On the facts and in the circumstances of the case and in law and in the alternative, if it is presumed that the trust is not registered u/s 12A, then in that

DAR E AQRAM EDUCTAION CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

In the result, both the appeals in ITA Nos

charitable trust's\nregistration.\nImproper Interpretation of Section 12AB Requirements\n6. On the facts and in the circumstances of the case, the Hon'ble\nCIT(Exemption), Pune has misinterpreted the provisions of Section 12AB of\nthe Income Tax Act, 1961 and has erroneously concluded that the trust\ndoes not meet the requirements for registration.\nDenial of Natural Justice

DAR E ARQAM EDUCATION CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

In the result, both the appeals in ITA Nos

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

charitable trust's registration. Improper Interpretation of Section 12AB Requirements 6. On the facts and in the circumstances of the case, the Hon'ble CIT(Exemption), Pune has misinterpreted the provisions of section 12AB of the Income Tax Act, 1961 and has erroneously concluded that the trust does not meet the requirements for registration. Denial of Natural Justice

KALYANI GORAKSHAN TRUST,SATARA, MAHARASHTRA vs. THE CIT (EXEMPTION), PUNE, PUNE, MAHARASHTRA

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

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

charitable nature and genuineness of the activities of the trust (pages 40-96 of the Paper Book refers). He therefore submitted that the assessee is in a position to make further submissions before the Ld. CIT(E) as 4 desired by him to his satisfaction. He accordingly submitted that in the interest of justice

ARARE FOUNDATION,PUNE vs. CIT EXEMPTION,, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

nature and whether the activities which the trust proposed to carry on are genuine in the sense that they are in line with the charitable objects of the Trust. The requirements of Section 12AA of the Act are categorically clear and it is in that respect, the Hon‟ble Apex Court had held that at the time of granting registration

OUR LADY OF HOPE CHURCH,THANE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteour Lady Of Hope Church, Vs Cit (Exemption), Pune. Ghormal, Naglai Bunder, Thane, Maharashtra Pan: Aaato 1231 B Appellant Respondent Assessee By : Shri Mahendra Gohel, Ca Revenue By : Shri Keyur Patel, Dr Date Of Hearing : 11/03/2024 Date Of Pronouncement : 11/03/2024 Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of Commissioner Of Income Tax [Exemption], Pune (For Short, „Cit(E)‟), Dated 27.09.2023 As Per The Following Grounds Of Appeal:-

charitable activities performed by the trust as per his satisfaction and whether also the trust is abiding by the laws in force at the relevant point of time. The applicant trust is also directed to file all the relevant documents/evidences as and would be called for by the office of ld.CIT(E) and this being the final opportunity given

JAIN SHWETAMBAR MANDIRTRUST,,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.2901/Pun/2017 Jain Shwetambar Mandir Trust, At Post: Ghoti, Taluka: Igatpuri, District: Nashik. .......अपीलाथ" / Appellant Pan : Aabtj7192H बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Shekhar L. Gajbhiye सुनवाई क" तारीख / Date Of Hearing : 03.11.2020 घोषणा क" तारीख / Date Of Pronouncement : 04.11.2020 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Trust Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Pune Dated 28.09.2017 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (For Short “The Act”) Denying The Registration U/S 12Aa Of The Act. 2. The Appellant Society Raised The Following Grounds Of Appeal :- “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income-Tax (Exemptions), Pune Is Not Justified In Not Granting Registration U/S 12Aa Of The Act To The Appellant Trust. 2. The Appellant Craves For Addition To, Alternation, Modification, Change Of The Above Ground Of Appeal.” 3. The Brief Facts Of The Case Are As Under :-

nature and there was no dissolution clause in the instrument creating the trust. The tenability of the reasoning of the ld. Commissioner of Income Tax (Exemptions) requires to be adjudged for touchstone of the law and the decision of the Hon’ble Supreme Court in the case of Fazlul Rabbi Pradhan vs. State of West Bengal

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition