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"

charitable trust. Assessee trust is also engaged in the activity of running restaurant, bar, card club, venue hall and sport activity. Assessee claimed that all these activities are covered u/s.2(15) of the Income Tax Act, 1962. Assessee claimed that the main object of the assessee relates to promotion of sports. Assessee filed the return of income declaring ‘Nil’. During

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

Charitable and Religious Trust Act, 1920 (Central Act XIV of 1920) and the Bombay Public Trusts Act, 1950. The Management of the Trust is looked after by the District Collector of Nanded, Superintendent of the Gurudwara as ex-officio member and three members nominated by the Board at its first meeting in the prescribed manner from amongst the Sikhs

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

Charitable and Religious Trust Act, 1920 (Central Act XIV of 1920) and the Bombay Public Trusts Act, 1950. The Management of the Trust is looked after by the District Collector of Nanded, Superintendent of the Gurudwara as ex-officio member and three members nominated by the Board at its first meeting in the prescribed manner from amongst the Sikhs

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

02,781/-, however, expenditure of capital nature was claimed for Rs.15,37,19,866/- for the objects of the trust, but, the amount of Rs.11,00,15,480/- shown under head transferred to reserve, actually debited in income and expenditure a/c has not been further claimed as expenditure in computation of income. In nutshell, the appellant has not claimed deduction

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

02,781/-, however, expenditure of capital nature was claimed for Rs.15,37,19,866/- for the objects of the trust, but, the amount of Rs.11,00,15,480/- shown under head transferred to reserve, actually debited in income and expenditure a/c has not been further claimed as expenditure in computation of income. In nutshell, the appellant has not claimed deduction

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

charitable trust, where the shares of the beneficiaries are in determinate are not known, unlike an AOP, where the beneficiaries have a defined share in the income. It is noted that Section 164 is a special provision that prevails over the general provision of Section 167B. The decision of Hon’ble Bombay High Court in case of CIT vs. Marsons

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

charitable trust, where the shares of the beneficiaries are in determinate are not known, unlike an AOP, where the beneficiaries have a defined share in the income. It is noted that Section 164 is a special provision that prevails over the general provision of Section 167B. The decision of Hon’ble Bombay High Court in case of CIT vs. Marsons

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

charitable trust, where the shares of the beneficiaries are in determinate are not known, unlike an AOP, where the beneficiaries have a defined share in the income. It is noted that Section 164 is a special provision that prevails over the general provision of Section 167B. The decision of Hon’ble Bombay High Court in case of CIT vs. Marsons

DY COMMISSIONER OF INCOME TAX EXMP CIRCLE PUNE, SWARGATE PMT BLDG vs. ASHRIWAD CHARITABLE TRUST, MUMBAI

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

charitable work. In view of the above findings it is clear that the Ld. AO was not correct invoking section 2(15) of the Act. As a consequence, the action of bringing to tax Rs.1,85,02,755/- by disallowing the deduction of income accumulated/set apart under section 11(2) of the Act is found to be untenable

DCIT EXMP CIRCLE PUNE, SWARGATE PMT BLDG vs. ASHIRWAD CHARITABLE TRUST, MUMBAI

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

charitable work. In view of the above findings it is clear that the Ld. AO was not correct invoking section 2(15) of the Act. As a consequence, the action of bringing to tax Rs.1,85,02,755/- by disallowing the deduction of income accumulated/set apart under section 11(2) of the Act is found to be untenable

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

Charitable organization on 16-06-1975 under Bombay Public Trust Act, 1950. The main objects of the trust include imparting primary, secondary, higher, university technical education and also to reconstruct temples/hospitals/Dharmashalas etc. Assessee was granted registration u/s.12AA of the Act vide order dated 02-08-1976. Assessee has been consistently claiming exemption u/s.11 of the Act. 4. Assessee submitted that

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

Charitable organization on 16-06-1975 under Bombay Public Trust Act, 1950. The main objects of the trust include imparting primary, secondary, higher, university technical education and also to reconstruct temples/hospitals/Dharmashalas etc. Assessee was granted registration u/s.12AA of the Act vide order dated 02-08-1976. Assessee has been consistently claiming exemption u/s.11 of the Act. 4. Assessee submitted that

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

Charitable organization on 16-06-1975 under Bombay Public Trust Act, 1950. The main objects of the trust include imparting primary, secondary, higher, university technical education and also to reconstruct temples/hospitals/Dharmashalas etc. Assessee was granted registration u/s.12AA of the Act vide order dated 02-08-1976. Assessee has been consistently claiming exemption u/s.11 of the Act. 4. Assessee submitted that

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

charitable trust and hence has to be given the benefits of the section 11 of the Act 3. The learned Commissioner of Income tax (Appeals) erred in passing his Appellate Order upholding the Order under Section 147 passed by the learned Assessing Officer, assessing Rs. 2,02

JAGADGURU PANCHACHARYA EDUCATION SOCIETY,KOLHAPUR vs. ITO EXEMPTION WARD, KOLHAPUR

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

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

Charitable Trust (Education Society) registered u/s 12AA of the IT Act. The return for A.Y. 2018-19 was filed on 02-07-2018 on NIL income after claiming exemption of Rs.3,79,22,156/- u/s 11 of The IT Act. The audit report in Form 10B was obtained duly audited dated 10-05-2018. Inadvertently, the same was submitted online

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

Charitable Institutions reported in (2014) 363 ITR 230 (Kar), he submitted that Hon’ble High Court in the said decision has held that the CIT cannot exercise the power of revision solely on the ground that the order passed is erroneous. He gets jurisdiction only if such erroneous order is prejudicial to the interest of the Revenue. He submitted that

ASSISTANT COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, AURANGABAD vs. M/S. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR APCHALNAGAR SAHIB,, NANDED

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2119/Pun/2017 िनधा"रण वष" / Assessment Year: 2014-15 Acit, Exemption Circle, Vs. M/S. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. Pan : Aabtt2452Q Appellant Respondent Revenue By : Shri Sardar Singh Meena Assessee By : Shri Nikhil S. Pathak Date Of Hearing 26.05.2022 : Date Of Pronouncement : 09.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Aurangabad [‘Cit(A)’ For Short] Dated 06.06.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Ld. Cit(A), Has Erred In Allowing Exemption U/S 10(23C)(V) Of The Act, In The Given Facts Of The Case, Particularly The Assessee Failed To Furnish Audit Report In Form No. 10Bb U/S 10(23C)(V) R.W.R. 16Cc.

charitable trust merely because it generated surplus income. 11. We have carefully gone through the provisions of section 10(23C)(v) which does not prescribe any stipulation, which makes the registration u/s 12AA as a condition precedent for availing the exemption u/s 10(23C)(v) of the Act. In fact, the provisions of section 11 and section

SHRI AKHIL BHARTIYA SAMARTH JAIN SHRAVAK SANGH,NASHIK vs. EXEMPTION WARD 1(1), NASHIK, NASHIK

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

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

02-12-2024 Date of 28-01-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 27.11.2022 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him on 03.05.2022 in Form No. 10AB under clause

INCOME TAX OFFICER, WARD-11(1), PUNE, PUNE vs. MAHARASHTRA CRICKET ASSOCIATION, PUNE, PUNE

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

charitable purposes of\nRs.10,05,08,183/-, accumulation @ 15% of Rs.5,38,36,750/-, depreciation\nof Rs.17,67,439/-, capital expenditure being application of Rs.\n23,02,72,512/- and deficit brought forward of Rs.58,64,46,708/- and\nclaimed total of these of Rs.97,28,31,592/- as deduction and arrived at\ntotal income of Rs. NIL in view