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

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

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

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

SHRI GORAKSHAN SANSTHA UDGIR,UDGIR vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

Natural Justice. The Appellant is a Charitable Trust engaged cows are being taken care of. Because of cancellation of registration

SHRI GORAKSHAN SANSTHA UDGIR,UDGIR vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

Natural Justice. The Appellant is a Charitable Trust engaged cows are being taken care of. Because of cancellation of registration

GERIATRIC WELLNESS FOUNDATION,PUNE vs. CIT(EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Shri S.S. Godarageriatric Wellness Foundation Cit (Exemption), Pune Lokmanya Hospital, Mitramandal Vs. 484/6, Mitramandal Colony, Parvati, Pune – 411009 Pan : Aafcg8051M (Appellant) (Respondent) Assessee By : Shri Rajendra Agiwal Department By : Shri Keyur Patel, Cit-Dr Date Of Hearing : 24-04-2024 Date Of Pronouncement : 12-06-2024 O R D E R Per R. K. Panda, Vp :

nature. Finally, he submitted that given an opportunity, the assessee is in a position to substantiate its case before the CIT(Exemption) by clarifying whatever doubts he has for allowing the registration u/s 12AA of the Act. 6. The Ld. DR on the other hand, heavily relied on the order of CIT(Exemption) and also filed a paper book containing

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

In the result, the appeal of the appellant is partly allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamore

charitable activity under the Income-tax Act. Further, ld. PCIT has not disputed the genuineness of the trust activities or its commitment to public welfare and as such the approach disregarding the substantive nature of the trust operations and its contribution to society. It is settled legal principle that procedural lapse should not override the substantive justice