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

11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken

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

11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken

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

11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken

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

11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken

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

11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken

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

11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

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

4) of the Act (as applicable from 01/10/2014), provides that where a trust or an institution has been granted registration under clause (b) of section 12AA(1) and subsequently it is noticed that the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not 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

11 and 12 of the Act and registration granted to the assessee by the CPC under clause (i) of section 12A(1)(ac) is liable to be cancelled. He further noted that as per clause (g) of the Explanation to section 12AB(4), the assessee has made specified violation as mentioned therein by furnishing false / incorrect information. He accordingly issued

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

4) of the Act (as applicable from\n01/10/2014), provides that where a trust or an institution has been\ngranted registration under clause (b) of section 12AA(1) and\nsubsequently it is noticed that the activities of the trust or the institution\nare being carried out in a manner that the provisions of sections 11 and\n12 do not apply

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

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

trust, and changes in these sections from time to time, is\nenclosed herewith and marked as Annexure-1.\n2.2 Earlier, Registration was granted u/s 12A/12AA.\nw.e.f. 1/4/2021, Registrations is granted only u/s 12AB.\nIn the new section 12AB(4), no any direct/indirect power is\navailable for cancelling registration u/s 12A. Learned PCIT has\nused such powers which are not bestowed

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

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 Trust Vs ADIT (Exemption ), 65 ITD 125 (Delhi-Trib) In this case, a part of the trust income was being used directly or indirectly for benefits of its Founders and Managing Directors. It was held that the Trust was not entitled to exemption u/s. 11 Or Sec. 10(22) of the Act. 3. CIT Vs. Nagarathu Vaisiyargal Sangam

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, we may notice, was to run schools, colleges, dispensaries, Dharmashalas, etc. The assessee could not apply the aforesaid surplus for charitable purposes in AY 2008-09 and had applied for accumulation of such surplus in terms of section 11(2) of the Act. As per the provisions of section 11(2), accumulation is allowed for a period