SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

vi) In Para 9 of the trust deed dated 10/02/1930, it has been categorically mentioned that the trust is a private trust Further, it prima facie appears that the trust is not registered under the B.PT. Act. 1950 (vii) in Para (10) of the trust deed it has been categorically stated that the institution is established only for the benefit

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. EXEMPTION CIRCLE,A BAD, AURANGABAD

Bench: Shri R. K. Panda & Shri Vinay Bhamore

vi) or sub-clause (via) of clause (23C) of section 10, [shall be deemed to be the income of such person of the previous year in which it is so applied or ceases to be so accumulated or set apart or ceases to remain so invested or deposited or credited or paid or, as the case

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

trust has denied to be indulged into any of such alleged transaction in the statement given during the course of search.\n12. Before us, ld. Counsel for the assessee has not pressed the issue challenging the jurisdiction assumed by ld.PCIT. Thus, Grounds of appeal No.1 and 2 raised by the assessee are dismissed as ‘not pressed'.\n13. Now we take

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

vi) or any hospital or other institution referred in sub-clause (iiiae) or sub-clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. MUKUND BHAVAN TRUST,, PUNE

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

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

23- 03-2021 passed by the AO it is clear that the AO allowed exemption and held chargeable of Rs.3,11,664/- on account of violation of provisions u/s. 13 of the Act. Therefore, in view of the said fact following the order latest being in A.Y. 2013-14 we deem it proper to remand the matter to the file

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

Section 12A of the\nAct and, if so, under which provision of the Act?\n18. Second, when the CIT grants registration certificate under Section\n12A of the Act to the assessee, whether grant of certificate is his quasi\njudicial function and, if so, its effect on exercise of his power of\ncancellation of such grant of registration certificate?\n19. Third

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"

10,663/-. To some extent, there is ambiguity in the mind of the AO qua the conclusions on the claim of the assessee with reference to the capital expenditure. CIT(A) has dealt with this issue vide Ground No.8 of the assessee in Para No.6 and 6.1 of his order. The issue is understood as a case of non allowance

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

vi) Similarly, the issue with respect to charging of Capitation\nfees by the assessee trust from the students at the time of\nadmission is supported by the following corroborative evidences:\n(i) During the search action at the residential premises of\nShri Balaji Pandurang Alli, Chief Accountant, a purple\ncoloured pen drive was found wherein excel sheets related

AUDYOGIK NIDHI VISHWAST SANSTHA POONA,PUNE vs. CIT EXEMPTION, PUNE, PMT BUILDING

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

Bench: Shri R. K. Panda & Ms. Astha Chandraaudyogik Nidhi Vishwast Sanstha The Cit (Exemption), Poona Pune 366, Narayan Peth, Limaye Vs. Building, Laxmi Road, Pune – 411030 Pan: Aaata1619H (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 05-02-2025 Date Of Pronouncement : 30-04-2025 O R D E R

vi) of the Income Tax Act 1961 is hereby cancelled.” 6. Aggrieved with such order of Ld. CIT(E), the assessee is in appeal before the Tribunal by raising the following grounds: The following grounds are taken without prejudice to each other On facts and in law, 1] The learned CIT erred in not granting the registration to the appellant

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under section 12AA, for approval under section 80G shall be provisionally approved or registered for three years on the basis of application without detailed enquiry even in the cases where activities of the entity are yet to begin and then it has to apply

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

vi) of the Act can only be prospective. Hence such of approval gentled under section 12A from back date are also not according to the law and facts of the case and at the worst after the year of notice it can be done if any.‖ In the case of Indian Medical Trust V/s PCIT (Central

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA METRO PUNE, PUNE

23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These assessee’s and the Revenue ’s two cross appeals each i.e. ITA No. 473 and 654/PUN/2010

CREDAI - PUNE METRO,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, PUNE

23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These assessee’s and the Revenue ’s two cross appeals each i.e. ITA No. 473 and 654/PUN/2010

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA PUNE METRO , PUNE

23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These assessee’s and the Revenue ’s two cross appeals each i.e. ITA No. 473 and 654/PUN/2010

CREDAI-PUNE METRO,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, PUNE

23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These assessee’s and the Revenue ’s two cross appeals each i.e. ITA No. 473 and 654/PUN/2010

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PUNE vs. MAHINDRA INTERNATIONAL SCHOOL ACADEMY, PUNE, PUNE

Appeal is dismissed in above terms

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

23)(c)(vi) or sec.11 of the Act. He has compiled all the relevant details to this effect in pages 96 to 97 right from assessment year 2002-2003 onwards. It emerges that the assessment year before us i.e., A.Y. 2013-2014 is the only instance when a dispute has been arisen regarding the assessee’s entitlement to exemption relief

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

vi) Substantial amounts of profits were distributed to member doctors under the grab of professional fees (vii) there is no element of charity and service to the poor (viii) the benefit of section 11(1) of the Act is available only to trust whereas, the assessee is a co-operative society and not a trust, hence, there is no binding

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

vi) whether all the activities and operation are strictly carried out in line with the registered objects of ‘charitable in nature’ [Activity] and finally (vii) whether it is compliant of all the applicable law in all respect and around the clock[Compliance]. Any proceedings culminated without vouching these former key factual (Corac) would prima-facie be deficient

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (E), PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

vi) whether all the activities and operation are strictly carried out in line with the registered objects of ‘charitable in nature’ [Activity] and finally (vii) whether it is compliant of all the applicable law in all respect and around the clock[Compliance]. Any proceedings culminated without vouching these former key factual (Corac) would prima-facie be deficient