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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

BRAHMAN SABHA KARVEER,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, the appeal of the assessee is allowed

115 taxmann.com 71 and Goa Industrial Development Corp. vs. CIT, 116 taxmann.com 42 wherein the Hon’ble Jurisdictional High Court held that the mere introduction proviso to section 2(15) of the Act by itself would not render the activities of the assessee trust as non-genuine activities, so as to, entitle Commissioner of Income Tax (Exemption) to cancel

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

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

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

INCOME-TAX OFFICER (EXEMPTIONS),, PUNE vs. CHANAKYA MANDAL PARIWAR,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripotethe Income Tax Officer M/S. Chanakya Mandal Pariwar (Exemptions) 1557, Sadashiv Peth Vs. Ward - 2, Pune Near Navi Peth Vitthalmandir Punne 411009 Pan – Aaatc6391G Appellant Respondent Co No. 06/Pun/2020 (Assessment Year: 2012-13) M/S. Chanakya Mandal Pariwar The Income Tax Officer 1557, Sadashiv Peth (Exemptions) Vs. Near Navi Peth Vitthalmandir Ward - 2, Pune Punne 411009 Pan – Aaatc6391G Cross Objector Appellant In Appeal Assessee By: Shri Hari Krishan Revenue By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 01.07.2022 O R D E R Per S.S. Godara, Jm This Revenue’S Appeal Ita No. 835/Pun/2017 With Assessee’S Cross Objection Co No. 06/Pun/2020 For Ay 2012-13 Arise From The Cit(A)-10, Pune’S Order Dated 30.01.2017 Passed In Case No. Pn/Cit(A)10/Ito Exmp Wd 1/44,45,46,47/15-16, Involving Proceedings Under Section 143(3) R.W.S 174 Of The Income Tax Act, 1961 (In Short The Act).

charitable purpose contained in I.T. Act. H'ble Supreme Court in the case of MCD vs Children Book trust 63 taxman 385 (1992), while considering section 115

ASSOCIATION OF ASESTHETIC PLASTIC SURGEONS,THANE vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS ), PUNE

In the result, the appeal of the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.526/Pun/2020 Association Of Asesthetic Plastic Surgeons, Add: C/O Medha Bhave, 101, Shah’S Capital, Ghantali Devi Road, Naupada, Thane West-400602. .......अपीलाथ" / Appellant Pan : Aagta5573J बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : Shri Rohan Dedhia Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 23.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 24.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune Dated 13.08.2020 Denying The Registration U/S 12Aa Of The Income Tax Act, 1961 (“The Act” For Short). 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(E) Has Erred In Holding That The Activities Of Trust Are Not Charitable In Nature & Thereby Refusing To Grant Registration U/S 12Aa, Whereas In Fact The Activities Of The Trust Are Charitable In Nature & Trust Is Eligible For Registration U/S 12Aa. 2. The Appellant Craves Leave To Add, Alter, Amend, Delete And/Or Vary The Above Grounds Of Appeal/Relief Claimed At Any Time Before The Decision Of The Appeal.”

trust are charitable and its activities are in furtherance of the charitable in nature i.e. satisfy himself about the genuineness of the activities carried on by the assessee. Further, it is held that term “activities” include “proposed activities”. 11. In the light of the dictum laid down by the Hon’ble Supreme Court citied (supra), even proposed activities

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

115 CCH 131(SC), whereby their lordships have categorically held that, it is not mere registration that entitles the assessee for claim of exemption but the ultimate determination of entitlement having regards to nature of assessee’s constitution, principal purpose or object for which it is established, and nature of activities actually undertaken by it in conformity with charitable object/purpose

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, AURANGABAD vs. VISHWATMAK JANGLI MAHARAJ ASHRAM TRUST,, AHMEDNAGAR

In the result, the appeal of Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

115 BBC (2)(a) anonymous donations received by the assessee would qualify for deduction and it cannot be included in its assessable income.” 5.2.7.1 In the above mentioned order the Hon'ble Delhi High Court has even treated the said trust within the provisions of section 115BBC(2) (a) of the Act as trust or institution created or established wholly

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

SHRI CHANDRAPRABHU MAHARAJ DIGAMBER JAIN MANDIR TRUST,PUNE vs. INCOME TAX OFFICER (EXEMPTIONS) WARD 1(1), PUNE

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

Bench: Shri R. K. Pandaassessment Year : 2011-12

section 115 BBI. The exemption is allowed to a trust for the income accumulated in excess of 15% subject to fulfillment of certain conditions. This exemption however shall be withdrawn if such conditions are not complied with by the assessee. As per sec. 11(2) if a trust is not able to apply 85 per cent of its income

VIDYARTHI VIKAS PRATISHTHAN JALGAON,JALGAON vs. INCOME TAX DEPARTMENT (NFAC), DELHI

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1194/Pun/2023 िनधा"रणवष" / Assessment Year : 2020-21 Vidyarthi Vikas Pratishthan Assessment Unit, Income Jalgaon, V Tax Department(Nfac) Gat No.148, Yashwant Nagar, S Ramanand Nagar, Maharashtra – 425001. Pan: Aaatv6624R Appellant/ Assessee Respondent /Revenue Assessee By Shri Hari Krishnan – Ar Revenue By Shri Sourabh Nayak – Jcit-Dr Date Of Hearing 01/02/2024 Date Of Pronouncement 02/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Passed On 20.09.2023 Emanating From Order Under Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 Dated 20.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Has Erred In Dismissing The Grounds Of Appeal Filed Before Him By The Assessee & In Vidyarthi Vikas Pratishthan Jalgaon[A]

Trust Act. Assessee also have valid 12A registration issued by Income Tax Department on 12.01.2009. During the assessment proceedings, Assessing Officer asked assessee to explain why Return of Income was filed in ITR-5 whereas it should have been filed in ITR-7. The Assessing Officer(AO) also asked the assessee to explain why expenditure claimed should not be disallowed

KISAN SEVA SHIKSHAN SANSTHA,BUBNAL vs. INCOME TAX OFFICER EXEMPTION WARD KOLHAPUR , KOLHAPUR

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2802/Pun/2024 धििाारण वर्ा / Assessment Year : 2016-17

115 days in filing of this appeal before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay. On perusal of the same, we are satisfied that the delay in filing of appeal is not intentional or deliberate but has occurred for the reasons mentioned in the affidavit. After hearing both the sides

GANGA EDUCATION SOCIETY,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, PUNE

In the result, appeal of the assessee in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

115. PAN : AACAG4583F .......अऩीऱाथी / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption), Pune. ……प्रत्यथी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 06.01.2021 घोषणा की तारीख / Date of Pronouncement : 06.01.2021 आदेश / ORDER PER BENCH: These two appeals preferred by the assessee emanates from the different orders

GANGA EDUCATION SOCIETY,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION , PUNE

In the result, appeal of the assessee in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

115. PAN : AACAG4583F .......अऩीऱाथी / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption), Pune. ……प्रत्यथी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 06.01.2021 घोषणा की तारीख / Date of Pronouncement : 06.01.2021 आदेश / ORDER PER BENCH: These two appeals preferred by the assessee emanates from the different orders