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

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

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

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

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

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

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

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

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

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

NAVALMAL FIRODIA MEMORIAL HOSPITAL TRUST,PUNE vs. INCOME TAX OFFICER, EXEMPTION WARD 1(2), PUNE

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

Bench: the learned CIT(A), the same has neither been taken note of or distinguished in any manner. Not following the binding Judicial precedent of the Jurisdictional ITAT Pune is gross impropriety in law. Ground No. 2: The Appellant craves leave to add, alter, amend or withdraw all or any of the Grounds of Appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing.”

trust or institution under the first or second regime, as referred to in clause (d) of proposed Explanation 4 to the third proviso to clause (23C) of section 10 (v) These amendments will take effect from 1st April, 2023 and will accordingly apply in relation to the assessment year 2023-24 and subsequent assessment years. [Clauses

SHRI VASUPUJYA SWAMI MAHARAJ TEMPLE TRUST,PUNE vs. ITO (EXEMPTION) WARD 1(2), PUNE

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

Bench: Dr.Manish Borad

trust or institution under the first or second regime, as referred to in clause (d) of proposed Explanation 4 to the third proviso to clause (23C) of section 10 v) These amendments will take effect from 1st April, 2023 and will accordingly apply in relation to the assessment year 2023-24 and subsequent assessment years. [Clauses

SHRI ISHWARLAL GULABCHAND VARDHAMANTAP AYAMBIL TRUST,PUNE vs. ITO WARD 7(1), PUNE

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

Bench: Dr.Manish Borad

trust or institution under the first or second regime, as referred to in clause (d) of proposed Explanation 4 to the third proviso to clause (23C) of section 10 v) These amendments will take effect from 1st April, 2023 and will accordingly apply in relation to the assessment year 2023-24 and subsequent assessment years. [Clauses

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

34 and 35 of the written submissions, the assessee has vehemently argued that the exhibition are only for the furtherance of the objects of the trust specifically as mentioned in Clause (vii) (extracted in the preceding paragraph) of the objects of the assessee trust. 7.2 The Ld. AR of the assessee further submitted that surplus from exhibition was only

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

34 and 35 of the written submissions, the assessee has vehemently argued that the exhibition are only for the furtherance of the objects of the trust specifically as mentioned in Clause (vii) (extracted in the preceding paragraph) of the objects of the assessee trust. 7.2 The Ld. AR of the assessee further submitted that surplus from exhibition was only

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

34 and 35 of the written submissions, the assessee has vehemently argued that the exhibition are only for the furtherance of the objects of the trust specifically as mentioned in Clause (vii) (extracted in the preceding paragraph) of the objects of the assessee trust. 7.2 The Ld. AR of the assessee further submitted that surplus from exhibition was only

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

34 and 35 of the written submissions, the assessee has vehemently argued that the exhibition are only for the furtherance of the objects of the trust specifically as mentioned in Clause (vii) (extracted in the preceding paragraph) of the objects of the assessee trust. 7.2 The Ld. AR of the assessee further submitted that surplus from exhibition was only

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

34 to 45 of the paper book, he submitted that at the time of application on 10 27.11.2021 the assessee was already in appeal before the Tribunal against the previous cancellation order dated 09.05.2018 and the appeal was disposed of only on 07.02.2023. He submitted that since the matter had not attained finality at the time of fresh application

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

10 Shri Narayan Gurudeva Trust Vs CIT(E) ITA No. 1520 & 1521/PUN/2024 Foundation’, [ITA 1217/PUN/2023] ‘Sarathi Youth Foundation’ [ITA/PUN/2024] ‘Birmani Charitable Foundation’ [162 Taxmann.com 154] ‘Swachh Vapi Mission Trust Vs CIT(E)’ [2024, 70 CCH 188] ‘TB Lulla Charitable Foundation Vs CIT(E)’ [2024, 70 CCH 176], and ‘Gujarat Hira Bourse & Ors’ [2024, 70 CCH 33],‘Bhamashah Sundarlal Daga Charitable

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

10 Shri Narayan Gurudeva Trust Vs CIT(E) ITA No. 1520 & 1521/PUN/2024 Foundation’, [ITA 1217/PUN/2023] ‘Sarathi Youth Foundation’ [ITA/PUN/2024] ‘Birmani Charitable Foundation’ [162 Taxmann.com 154] ‘Swachh Vapi Mission Trust Vs CIT(E)’ [2024, 70 CCH 188] ‘TB Lulla Charitable Foundation Vs CIT(E)’ [2024, 70 CCH 176], and ‘Gujarat Hira Bourse & Ors’ [2024, 70 CCH 33],‘Bhamashah Sundarlal Daga Charitable

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

trust’ are also under a legal obligation (i) to reserve and earmark ten per cent. of the total number of operational beds at such medical centre, for medical examination and treatment in each department of the ITAT-Pune Page 30 of 66 Ashwini Sahakari Rugnalaya & Research Centre medical patients for weaker section of the people seeking admission or treatment

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

34 (SC) held that "where registration of assessee trust under section 12AA was cancelled for receiving a bogus donation but High Court by impugned order restored registration holding that one bogus donation would not establish 15 Rajarshi Shahu Shikshan Sanstha Inam Dhamani that activities of trust were not genuine, reason assigned by High Court was erroneous and ran contrary

SANTH BHAGWANBABA SHIKSHAN MANDAL,LATUR vs. INCOME-TAX OFFICER (EXEMPTION),, NANDED

The appeal of the assessee is allowed in terms of our aforestated observation

Bench: Shri Partha Sarathi Chaudhary & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 554/Pun/2021 करिनधा"रण वष"/ Assessment Year :2016-17 Sant Bhagwanbaba Shikshan Mandal Phule Nagar, Ahmadpur, Dist. Latur. . . . . . . . अपीलाथ" / Appellant Pan :Aacts 5514 P बनाम / V/S. Income Tax Officer (Exemption), . . . . . . . ""यथ" / Respondent Nanded – 431 601. "ारा / Appearances Assessee By : Mrs J. R. Chandekar Revenue By : Shri M. G. Jasnani सुनवाई क" तारीख / Date Of Conclusive Hearing :12/08/2022 घोषणा क" तारीख / Date Of Pronouncement :12/08/2022 आदेश / Order Per G.D. Padmahshali, Am; The Present Appeal Of The Assessee Filed Against The Order Of Commissioner Of Income Tax(Appeals), Nfac [For Short “Cit(A)”] Dt. 24/03/2017 Passed U/S 250, Which In Turn Sprung Out Of Assessment Order Of Income Tax Officer (Exemption), Nanded [For Short “Ao”] Dt. 02/11/2018

charitable trust or institution, whose total income ITAT-Pune Page 10 of 14 Sant Bhagwanbaba Shikshan Mandal PAN : AACTS5514P Asstt. Yr.: 2016-17 before giving effect to the provisions of section 11 and 12 exceeds the maximum amount not chargeable to income tax, furnishing of audit report obtained in Form No. 10B alongwith the return of income, however