RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

trust there is no issue/case of non genuine address. 9. Learned CIT [A] has erred in fact and in law in reopening the assessment u/s. 147 since there is no new/fresh tangible material other the one available before A.O. in original assessment and ergo the reopening is not validly done and in view of supreme Court decision in the case

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

trust there is no issue/case of non genuine address. 9. Learned CIT [A] has erred in fact and in law in reopening the assessment u/s. 147 since there is no new/fresh tangible material other the one available before A.O. in original assessment and ergo the reopening is not validly done and in view of supreme Court decision in the case

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

Charitable Trust v. ITO [2005] 3 SOT 229 (Delhi)] SambandhOrganisation v. CIT [(2006) 156 Taxman 183 (Delhi)] 5 Pune Mathadi Hamal and Other Manual Workers Board [A] CIT v. Society for Promn. Of Edn. Allahabad [(2016)382 ITR 6 (SC)] CIT v. Sahitya sadawart Samiti Jaipur [(2017) 396 ITR 46 (Rajasthan)] CIT v. TBI Education Trust [(2018) 96 Taxmann.com

DEPUTY COMMISSIONER OF INCOME-TAX vs. MAHARSHI KARVE STREE SHIKSHAN SANSTHA,,

In the result, both the appeals of assessee and Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1409/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Maharshi Karve Stree Shikshan Samstha Karvenagar, अऩीऱाथी/Appellant Pune – 411052 …. Pan: Aaatm1969L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 11(1), Pune

reopening the assessment under section 147 of the Act. The proposal of Assessing Officer was to tax the income of assessee trust at maximum marginal rates under section 11(4) r.w.s. 11(1)(a) of the Act and the assessee was also asked to explain exemption claimed under section 10(23C)(vi) of the Act as granted to the assessee

MAHARSHI KARVE STREE SHIKSHAN SAMSTHA vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee and Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1409/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Maharshi Karve Stree Shikshan Samstha Karvenagar, अऩीऱाथी/Appellant Pune – 411052 …. Pan: Aaatm1969L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 11(1), Pune

reopening the assessment under section 147 of the Act. The proposal of Assessing Officer was to tax the income of assessee trust at maximum marginal rates under section 11(4) r.w.s. 11(1)(a) of the Act and the assessee was also asked to explain exemption claimed under section 10(23C)(vi) of the Act as granted to the assessee

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

trust there is no issue/case\nof non genuine address.\n9. Learned CIT [A] has erred in fact and in law in reopening the\nassessment u/s.147 since there is no new/fresh tangible material\nother the one available before A.O. in original assessment and ergo\nthe reopening is not validly done and in view of supreme Court\ndecision in the case

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

trust there is no issue/case\nof non genuine address.\n9. Learned CIT [A] has erred in fact and in law in reopening the\nassessment u/s.147 since there is no new/fresh tangible material\nother the one available before A.O. in original assessment and ergo\nthe reopening is not validly done and in view of supreme Court\ndecision in the case

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

trust there is no issue/case\nof non genuine address.\n9. Learned CIT [A] has erred in fact and in law in reopening the\nassessment u/s.147 since there is no new/fresh tangible material\nother the one available before A.O. in original assessment and ergo\nthe reopening is not validly done and in view of supreme Court\ndecision in the case

KHED ECONOMIC INFRASTRUCTURE PVT LD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-14, PUNE, PUNE

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

reopening beyond four years from the end of relevant assessment year is not sustainable in law as under : “Conclusion: 8. We heard both the learned Counsel at length. We find merit in the Petition. 7 I.T..A.Nos.923, 924 & 925/PUN./2023 9. It would be appropriate to mention about the case of Institute of Banking Personnel Selection {IBPS) {supra) which

KHED ECONOMIC INFRASTRUCTURE PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-14(1), PUNE, PUNE

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

reopening beyond four years from the end of relevant assessment year is not sustainable in law as under : “Conclusion: 8. We heard both the learned Counsel at length. We find merit in the Petition. 7 I.T..A.Nos.923, 924 & 925/PUN./2023 9. It would be appropriate to mention about the case of Institute of Banking Personnel Selection {IBPS) {supra) which

KHED ECONOMIC INFRASTRUCTURE PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-14(2), PUNE

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

reopening beyond four years from the end of relevant assessment year is not sustainable in law as under : “Conclusion: 8. We heard both the learned Counsel at length. We find merit in the Petition. 7 I.T..A.Nos.923, 924 & 925/PUN./2023 9. It would be appropriate to mention about the case of Institute of Banking Personnel Selection {IBPS) {supra) which

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste” AYs 2017-18 & 2018-19 29. A perusal of the same would show that the provisions of section 11 not to apply in certain cases if such

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste” AYs 2017-18 & 2018-19 29. A perusal of the same would show that the provisions of section 11 not to apply in certain cases if such

ASHIRWAD CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE, PUNE

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

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

trust are not charitable as per the provisions of section 2(15) of the Act. On appeal against such assessment order passed 2 ITA No.190/PUN/2024, A.Y. 2015-16 u/s 143(3) of the Act, the Ld. CIT(A) vide his order dated 06-12-2023 allowed the appeal of the assessee holding that the assessee has to be given

RAGHAVDAS EDUCATIONAL & MEDICAL FOUNDATION & RESEARCH CENTRE,,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION),,

In the result, both the appeals of different assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

Charitable Religious Trust. Appellant prays to add after around, modify, clarify and/ or withdraw the ground/s, as accession may demand.” 3. Both the appeals connected to the different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issue, reference is being made

SHREE MARUTI DEVASTHAN,,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION),,

In the result, both the appeals of different assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

Charitable Religious Trust. Appellant prays to add after around, modify, clarify and/ or withdraw the ground/s, as accession may demand.” 3. Both the appeals connected to the different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issue, reference is being made

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

reopen the case\nin respect of issue of investment related party despite the said issue was\nthoroughly discussed and scrutinized by the Assessing Officer while\npassing the assessment order u/s 143(3) of the Act\n5. The ld Commissioner of Income Tax has erred in exercising\njurisdiction under section 263 and directed the AO to re-examine the\nissue

ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

In the result, both the appeals of the Revenue in ITA Nos

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपीऱ सं. / Ita Nos. 1916 & 1917/Pun/2017 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Assistant Commissioner Of Income Tax, Exemption Circle, Aurangabad. .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad Pan : Aaate2231P ……प्रत्यथी / Respondent

trust had applied less than 85% of its income towards objects/maintenance during the year. The reasons recorded for reopening of assessment u/s.147/148 of the Act was as follows: “The assessee in this case is a charitable