INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

SHREE KHANDELWAL DIGAMBAR JAIN FOUNDATION,AURANGABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

11(1)(d) of the Income Tax Act, 1961, for donations to be treated as corpus donations, must be accompanied by a specific direction from the donor indicating that the amount is intended to form part of the corpus of the institution. Writing on receipt as corpus by the donor does not express the donor's intent of valid donation

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

11(5) of the Act and that income has been earned by the trust on such deposits during the year. A perusal of provisions of section 13(1)(d) of the Act would show that it provides for taxing the non-exempt portion of income to tax. It does not refer to the entire income of the trust. This position

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

charitable purpose of the trust. We do not find any infirmity with the findings of the ld. CIT(A) and the AO that due to violations of section 13(2)(b)/ r.w.s. 13(1)(c) of the Act for making payment of excessive salary to the Managing Trustee and the Trustee Secretary and further due to mis-utilization of trust

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

charitable trust, made an investment of Rs 32,75,000/-\nin M/s Prabodh Artha Sanchay, a partnership firm where its trustee had\na substantial interest. This investment is in direct violation of Sections\n13(1)(c), 13(1)(d), 13(2)(a). 13(2)(g), and 13(2)(h), as well as the\nprescribed modes of investment under Section 11

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

11(1).....\n(2) Where eighty-five per cent of the income referred to in clause (a) or clause (b)\nof sub-section (1) read with the Explanation to that sub-section is not applied, or\nis not deemed to have been applied, to charitable or religious purposes in India\nduring the previous year but is accumulated or set apart

ISHWAR EDUCATION AND CHARITABLE TRUST,PUNE vs. ITO, EXEMPTION WARD 1(2), PUNE

In the result, the appeal filed by the appellant trust is allowed

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1479/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

trust wholly for charitable or religious purposes, or which is of the nature referred to in Sub-clause (iia) of Clause (24) of Section 2, or which is of the nature referred to in Sub-section (4A) of Section 11, tax shall be charged on so much of the relevant income as is not exempt under Section 11 or Section

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

d) – (e) – (f) – (g) the application referred to in clause (ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information.]" It is pertinent to mention here that clause (g) of the Explanation to Section 12AB(4) (inserted by the Finance Act, 2023) which came into effect from 01.04.2023, is a procedural amendment

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

11 and 12 of the Act\nand hence even as per subsection (4) of section 12AA of the Act,\nregistration granted to the assessee trust is liable to be cancelled.\n15. With regard to the cancellation of registration of trust, the Hon'ble\nSupreme Court in the case of CIT vs. Jagannath Gupta Family Trust\nreported

POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

D-wing Entrance,\nTrade World, Kamala City,\nSenapati Bapat Marg,\nLow Parel (W), Mumbai-400 013\nMaharashtra\nPAN : AAATT4562C\nAppellant\nRespondent\nआयकर अपील सं. / ITA No.549/PUN/2023\n3. Agra Obstetrical and\nGynaecological Society,\n84, M.G. Road,\nAgra 282 010, Uttar Pradesh\nPAN : AABTA6327K\nAppellant\nVs.\nPr.CIT (Central),\nPune\nRespondent\nआयकर अपील सं. / ITA No.417/PUN/2023\nVs.\nPrincipal Commissioner\n4. AIDS Society