JAIN SHWETAMBAR MANDIRTRUST,,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

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

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.2901/Pun/2017 Jain Shwetambar Mandir Trust, At Post: Ghoti, Taluka: Igatpuri, District: Nashik. .......अपीलाथ" / Appellant Pan : Aabtj7192H बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Shekhar L. Gajbhiye सुनवाई क" तारीख / Date Of Hearing : 03.11.2020 घोषणा क" तारीख / Date Of Pronouncement : 04.11.2020 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Trust Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Pune Dated 28.09.2017 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (For Short “The Act”) Denying The Registration U/S 12Aa Of The Act. 2. The Appellant Society Raised The Following Grounds Of Appeal :- “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income-Tax (Exemptions), Pune Is Not Justified In Not Granting Registration U/S 12Aa Of The Act To The Appellant Trust. 2. The Appellant Craves For Addition To, Alternation, Modification, Change Of The Above Ground Of Appeal.” 3. The Brief Facts Of The Case Are As Under :-

10A on 29.03.2017. The ld. Commissioner of Income Tax (Exemptions) had called upon the appellant society to furnish certain information/clarification vide his letter dated 30.05.2017. In response to the same, the appellant society had filed the required information on 11.09.2017. The ld. Commissioner of Income Tax (Exemptions) on perusal of the said information had come to the conclusion that

KARTAVYA PRATISTHAN,,RATNAGIRI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1644/Pun/2019 Kartavya Pratisthan, C/O. Kiran Bhalchandra Joshi, Navedar-682, Post. Adivare, Taluka-Rajapur, Dist. Ratnagiri, Pin-416 707 Pan : Aadtk1522C .......अऩीऱाथी / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption), Pune.

10A. Thereafter, the Ld. CIT(Exemption) perused the application of the assessee and it was found that the assessee/ applicant Trust has not uploaded certain details i.e. (i) Irrevocability Clause; (ii) Whether beneficiaries of the Trust are a section of the public or some specific individuals; (iii) In the event of dissolution of Trust, the funds/assets of the Trust will

SRI GURUKRUPA RAJJYOG CHARITABLE TRUST,SATARA vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.424/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Sri Gurukrupa Rajyog The Commissioner Of Charitable Trust, V Income Tax-Exemption, Krushna Apartments, Sadar S Pune. Bazar, Satara – 415001. Pan: Aajts 1357 D Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 13/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 15.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 04.10.2016. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 27.07.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. Sri Gurukrupa Rajyog Charitable Trust [A]

Charitable Trust [A] 3. The Ld. CIT (Exemption), Pune failed to appreciate that when the date of Trust deed mentioned in Form 10A was of 31.01.2000 and the registration u/s 12AA was granted on 04.10.2016 so there cannot be any modification on 31.01.2000 after registration of trust u/s 12AA. 4. The Ld. CIT (Exemption), Pune ought to have communicated

PINNACLE GLOBAL FOUNDATION ,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.621/Pun/2020

Section 12AA r.w.r 17A and whether Form 10A has been properly filled up. He may also see whether the objects of the trust are charitable

EDEN EDUCATION AND RESEARCH INSTITUTE ,AURANGABAD vs. CIT, EXEMPTION, , PUNE

In the result, the appeal of the Assessee stands Allowed

Bench: Shri S.S.Viswanethra Ravi & Shri Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.201/Pun/2021 Eden Education & Research The Cit, Exemption, Institute, Vs Pune. Shop No.3, G.No.140, Delux Bazar, Satara, Aurangabad – 431001. Pan : Aaate 7724 P Appellant/ Revenue Respondent/ Assessee Assessee By Shri Kishor Phadke – Ar Revenue By Shri Naveen Gupta - Dr Date Of Hearing 15/02/2022 Date Of Pronouncement 15/03/2022 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (‘The Act’) Passed By The Commissioner Of Income Tax (Exemption), Pune On 30.03.2021. 2) The Grounds Of Appeal Raised By Assessee Are As Under : “1. The Learned Cit, Exemption, Pune; Erred In Law & On Facts In Not Granting Registration U/S 12A Of The Ita, 1961 To Appellant Trust. 2. Appellant Contends That, Appellant Made Detailed Submissions Upon All The Issues Raised, Whereas, The Learned Cit, Exemption, Pune; Declined The Registration U/S 12A Of The Ita, 1961 On Altogether Erroneous & Incorrect Analogies Without Affording Any Further Opportunity To Appellant, To Make A Say In The Matter & As Such, Vitiated Principle Of Natural Justice. 3. The Learned Cit, Exemption, Pune Erred In Law & On Facts In Making Following Erroneous & Fallacious Observations: Eden Education & Research Institute (A)

10A on 06/08/2020. The appellant had submitted copy of Memorandum of association, note on activities, copy of certificate of registration under Bombay Trust act, note on activities , audited financial statements for three years ,details of expenditure for three years, sample list of students admitted under the Right to Education, etc. 4.1 The Commissioner of Income Tax (Exemption) rejected the application

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

10A and Form No. 10AB, under section 119 of the Act, vide above referred Circulars. As per above referred CBDT Circular No.8/2022, the applicant /assessee, whose last date for filing Form No.10AB for approval /approval under section 10(23C) or 12A or 80G(5) was falling on or before 29th September, 2022, was extended upto 30th September, 2022. Thereafter, there

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

charitable organizations having registration u/s.12AA was required to apply for registration again u/s.12A r.w.s 12AB of the Act. The relevant Section 12A of Income Tax Act is reproduced here as under : “Conditions for applicability of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

charitable organizations having registration u/s.12AA was required to apply for registration again u/s.12A r.w.s 12AB of the Act. The relevant Section 12A of Income Tax Act is reproduced here as under : “Conditions for applicability of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust

SHREE MARUTIDEO SARVAJANIK TRUST,SATARA vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.423/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Shree Marutideo Sarvajanik The Commissioner Of Trust, V Income Tax-Exemption, At Post Dhamner, Tal Koregaon, S Pune. District Satara, Maharashtra – 415511. Pan: Aagts 5930 D Appellant/ Assessee Respondent /Revenue Assessee By Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 09/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 14.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 03.04.2002. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 22.06.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. Shree Marutideo Sarvajanik Trust [A]

10A was of 20.09.2000 and the registration u/s 12AA was granted on 03.04.2002 so there cannot be any modification on 20.09.2000 after registration of trust u/s 12AA. 4. The Ld. CIT (Exemption), Pune ought to have communicated the notices through e-mail or any other mode to make sure the service on Appellant Trust instead of just putting the notices

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

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

10A under various section, upto 30/09/2023 and also extended the time limit for filing of application in form No.10AB, only in case of application under clause (iii) of first proviso to clause (23C) of section 10 and under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act, up to 30/09/2023. Thus, no further

SHAHU SHIKSHAN PRASARAK MANDAL, LATUR,LATUR vs. ACIT (EXMP.) CIRCLE, AURANGABAD, AURANGABAD

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

charitable trust exclusively engaged in imparting\nof recognized educational courses. Moreover, the institution is\nsubstantially financed by the Government, therefore, whole of the\nincome of the trust is exempted u/s. 10(23C) (iiiab) of the Act.\nTherefore, the assessee trust was required to submit its return in ITR-\n7. Whereas, by mistake, ITR 5 is submitted.\nYour honour, in order

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

10A seeking registration u/s. 12AA of the Act on 18-12-2018. The assessee was called upon to furnish information/ clarification for the purpose of verifying existence and genuineness of its activities and utilization of trust fund towards its objects, in response to which the assessee uploaded its submissions on ITBA portal. On an examination of financial statements

DRONAGIRI SIKSHAN SANSHA,SATARA vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.425/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Dronagiri Sikshan Sanstha, The Commissioner Of Mhaswad, Tal. Man, District V Income Tax-Exemption, Satara, Maharashtra – 415509. S Pune. Pan: Aaatd 7800 K Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 13/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 21.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 15.03.1999. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 07.07.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. 3. The Ld. Cit (Exemption), Pune Failed To Appreciate That When The Date Of Trust Deed Mentioned In Form 10A Was Of 14.03.1996 & The Dronagiri Sikshan Sanstha [A]

10A was of 14.03.1996 and the Dronagiri Sikshan Sanstha [A] registration u/s 12AA was granted on 15.03.1999 so there cannot be any modification on 23.04.1996 after registration of trust u/s 12AA. 4. The Ld. CIT (Exemption), Pune ought to have communicated the notices through e-mail or any other mode to make sure the service on Appellant Trust instead

DARUL ULUM HAJRAT ABUBKAR SIDDIK,SATARA vs. COMMISSIONER OF INCOME TAX- EXEMPTION, PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.426/Pun/2022 िनधा"रण वष" / Assessment Year : N.A. Darul Ulum Harjat Abubkar The Commissioner Of Siddik, V Income Tax-Exemption, \Registered Sanstha Pune S Pune. Pandharpur Road, Quresh Mohalla, Phaltan Satara, Maharashtra – 415523. Pan: Aaabd 0794 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Chaturvedi – Ar Revenue By Shri Keyur Patel Cit(Dr) Date Of Hearing 07/12/2022 Date Of Pronouncement 13/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 15.01.2021 Under Section 12Aa(1)(B)(Ii) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit (Exemption), Pune Erred In Rejecting/Cancelling The Registration U/S 12Aa Of The Act & Ought To Have Restored The Appellant’S Trust Registration U/S 12Aa Dated 21.03.2017. 2. The Ld. Cit (Exemption), Pune Failed To Appreciate The Facts That The Appellant Trust Has Made Application U/S 10A Following The New Procedure Laid Down For Re-Registration U/S 12Ab (Which Was Made Effected From 01.04.2021), On 18.06.2020 Itself Due To Anxiety & Uncertainty Which Everyone Was Facing In A Time Of Covid-19 & Not For Registration Of Trust When There Is A Modification In Object Of Trust After 12Aa Registration. Darul Ulum Hajrat Abukar Siddik [A]

10A was of 29.10.2007 and the registration u/s 12AA was granted on 21.03.2017 so there cannot be any modification on 29.10.2007 after registration of trust u/s 12AA. 4. The Ld. CIT (Exemption), Pune ought to have communicated the notices through e-mail or any other mode to make sure the service on Appellant Trust instead of just putting the notices

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

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

10A under various section, upto 30/09/2023 and also extended the time limit for filing of application in form No.10AB, only in case of application under clause (iii) of first proviso to clause (23C) of section 10 and under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act, up to 30/09/2023. Thus, no further

KAI SAU. PRAMILABAI RAMKRISHNA MIRAJKAR CHARITABLE TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX EXEMPTION PUNE, PUNE

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

trust, institution or fund in Form No. 10A within the extended time provided in paragraph 3(i) i.e. 30.06.2024. 6. Hindi version to follow. (Vikas Singh) Director (ITA-1)” 6. From the perusal of above circular it is abundantly clear that even the CBDT has accepted that there were certain difficulties in filing the application for registration under section

VAIBHAGIYA PRASHASKIYA PRASHIKSHAN SANSTHA,,NASHIK vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, the appeal of the assessee is allowed

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपीऱ सं. / Ita No.1637/Pun/2019 Vibhagiya Prashaskiya Prashikshan Sanstha, C/O. Divisional Commissioner Office Campus, Near Isp, Nashik Road, Nashik-422 101 Pan : Aabtn5566D .......अऩीऱाथी / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Pune. ……प्रत्यथी / Respondent

section 12AA. 3. On the facts and circumstances of the case and in law, the learned Commissioner of I.T (E) Pune is not justified in rejecting the application on the presumption that the activities of the trust are not genuine. The order may be cancelled and registration be granted. 4. On the facts and circumstances of the case

BHARAT SHIKSHAN PRASARAK MALNADAL LATUR,LATUR 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

section 12AB(1)(b)(i) of the Act There was no doubt regarding the genuineness of the Trust. This appellant was regularly filing its Returns of income to the Department upto A. Y. 2023-24 along with statements of accounts. The appellant submitted required documents while applying in Form 10A vide ack no. 294393840140821 dt. 14.08.2021 and in Form 10AB