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

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

DEEPAK SOCIETY,,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

trust cannot be said to have engaged in the educational activities for 5 charitable purposes as it failed to establish charitable nature of education when the excess is generated from the school fees. 8. Further, the ld. DR submits that the assessee having no registration u/s. 12AA of the Act and made false claim of exemption

ATHARV VIJAY YEWALE SOCIAL FOUNDATION,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

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

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 12A, the trust should be treated as an Association of Persons (AOP). As per the provisions of the Act, only net income of the AOP is taxable after deducting expenses incurred for its objectives. Social Intent and Rural Context: The trust operates with a social purpose in a rural area with limited resources and capacity. Denying genuine expenses

JAY MALHAR SHIKSHAN PRASARAK SANSTHA,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

02 Appeals) 3. In view of the Ld. CIT(E), the assessee failed to prove the charitable nature and genuineness of its activities for the reasons that i) the copy of the judgment placed on record in place of certified copy of trust deed did not contain the objects of the trust; ii) the copy of the trust deed remain

SHRI GANESH DEVOSTHAN TRUST, MHASKE WADI,AHMEDHNAGAR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

02 Appeals) 3. In view of the Ld. CIT(E), the assessee failed to prove the charitable nature and genuineness of its activities for the reasons that i) the copy of the judgment placed on record in place of certified copy of trust deed did not contain the objects of the trust; ii) the copy of the trust deed remain

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), CIRCLE,, PUNE vs. SOU. SUSHILA DANCHAND GHODAWAT CHARITABLE TRUST,, KOLHAPUR

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं./ Ita No.1580/Pun/2019 With Co No.46/Pun/2022 धनधाारण वषा / Assessment Year : 2011-12

Charitable Trust, 2. It emerges during the course of hearing Revenue has pleaded two main substantive ground followed by it’s additional ground that the CIT(A) has erred in law and on facts in holding that the assessee is eligible u/s. 11 exemption; since carrying section 12AA registration and that the Assessing Officer had rightly added disallowed/ added

ABHINAV MANAV VIKAS SANSTHA ,LATUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , PUNE , PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

section 12AA to the Trust in accordance with the provisions of law. 3. On the facts and in the circumstances of the case and in law the delay has occurred in filing of this appeal which should have been, filed within 60 days from the date of receipt viz 02-03-2020. The appellant trust was prevented by sufficient cause

AKHIL SAGAR VANSHIYJIREMALI SAMAJ DHARMADAYNYAS PANDHARPUR,PANDHARPUR vs. CIT EXEMPTION, PUNE

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

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

02-07-2025 Date of 29-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 28.01.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him on 02.08.2024 in Form No. 10AB under section