STARS FORUM,PUNE vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee in ITA

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

Charitable Trust in ITA No.1553/Del/2024 order dated 05.06.2024, wherein under similar circumstances, the Tribunal was pleased to allow the appeal of the assessee. Accordingly, Ld. AR requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to direct him to consider the original application as filed under clause (iii) of section

STARS FORUM,PUNE vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee in ITA

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

Charitable Trust in ITA No.1553/Del/2024 order dated 05.06.2024, wherein under similar circumstances, the Tribunal was pleased to allow the appeal of the assessee. Accordingly, Ld. AR requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to direct him to consider the original application as filed under clause (iii) of section

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

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

ac) of sub-section (1) of section\n12A is not complete or it contains false or incorrect information.]”\n15. Now going through section 12AB(4) of the Act, we observe that\nsection 12AB(4) only refers to the registration or provisional registration\ngranted u/s.12AB(1)(a)(b)(b) and 12AA(1)(b) of the Act but there is no\nmention

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

charitable\npurposes, if any income thereof during the previous year is used or\napplied, directly or indirectly for the benefit of any person referred to in\nsub-section (3) then the provisions of sections 1land 12 do not apply to\nexclude either whole or any part of the income of such trust or institution.\nFurther subsection (3) of section

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

charitable purposes, if any income thereof during the previous year is used or applied, directly or indirectly for the benefit of any person referred to in sub-section (3) then the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution. Further subsection (3) of section

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

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

1)(ac)(i) of the Act. A search & seizure action u/s.132 of\nthe Act was conducted at Mehul Group of cases on 25.08.2022\nwherein the assessee trust was also covered. Allegedly various\nincriminating and loose documents were found and seized.\nAssessment proceedings were initiated by issuance of notice\nu/s.153A for carrying out the proceedings. During the pendency\nof the assessment

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)

ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular

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

charitable trust 9.4 In the light of the facts discussed above, I am satisfied that the activities of assessee are not genuine and not being carried out in accordance with the objects of the trust or institution and therefore, the request for registration/approval u/s 12AB of the Act cannot be accepted. 10. Considering the above, the application of the assessee

THE JAIN KASAR SAMAJ SANSTHA,SANGLI, MAHARASHTRA vs. THE CIT (EXEMPTION), PUNE, MAHARASHTRA

In the result, the appeal filed by the Assessee is devoid of merits and the\nsame is hereby dismissed

ac) of sub-section (1) of section 12A is\nnot complete or it contains false or incorrect information.\n\"\n7. 1. It is undisputed fact that the Assessee Trust is created on 05- 01-\n2023 and the new provisions of section 12AB which is applicable from\n01.04.2021. Perusal of the above provisions more particularly Clause\n(d) to Explanation

THE JAIN KASAR SAMAJ SANSTHA,SANGLI, MAHARASHTRA vs. THE CIT (EXEMPTION), PUNE, PUNE, MAHARASHTRA

In the result, the appeal filed by the Assessee is devoid of merits and the\nsame is hereby dismissed

ac) of sub-section (1) of section 12A is\nnot complete or it contains false or incorrect information.\n\"\n7. 1. It is undisputed fact that the Assessee Trust is created on 05- 01-\n2023 and the new provisions of section 12AB which is applicable from\n01.04.2021. Perusal of the above provisions more particularly Clause\n(d) to Explanation

GOLDEN CHARITABLE TRUST,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION PUNE, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 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(Exemption), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

section 119(2)(b). 5. Learned CIT (Exemption) has erred in fact in law in passing rejection order for Registration u/s. 12(A) (1) (ac) despite the fact that, there is no violation of any of the provisions of Income Tax Act and the trust is pursuing charitable

SANCHETI HOSPITAL AND MEDICAL RESEARCH CENTRE,PUNE vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoresancheti Hospital & Medical Research Cit (Exemption), Centre Vs. Pune 16, Shivajinagar, Pune – 411005 Pan: Aabts4753M (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Ajay Kumar Keshari, Cit Date Of Hearing : 21-04-2025 Date Of Pronouncement : 22-04-2025 O R D E R

ac) (ii) PAN: AAA TA 3852 E With reference to your notice No. ITBA/EXM/F/EXM43/2024-25/10 701 23 520 (1) dated 05th November, 2024, we are to state as under: - 1) Self Certified Copy of the Registration in Form 10 AD under Section 12 AB(1)(b) dated 28.06.2024 is enclosed as Annexure 1. 2) Date of Registration under Section 12AB: 28/6/2024

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

trust under section 12A(1)(ac)(vi)-ITEM(b) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to ITBA portal on 07.05.2025 requesting the assessee to upload certain information / clarification. In response to the same, the assessee filed certain details. From the various details furnished by the assessee

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN PUNE vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

trust under section 12A(1)(ac)(vi)-ITEM(b) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to ITBA portal on 07.05.2025 requesting the assessee to upload certain information / clarification. In response to the same, the assessee filed certain details. From the various details furnished by the assessee

SHREE DIGMBER JAIN TRUST WAGHOLI,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

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

12. In view of the above, the application filed by the assessee is hereby rejected and the provisional registration granted on 03/09/2023 under section 12AB read with section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Aggrieved with such order of the Ld. CIT(E), the assessee is in appeal before the Tribunal

SHREE DIGMBER JAIN TRUST WAGHOLI,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

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

12. In view of the above, the application filed by the assessee is hereby rejected and the provisional registration granted on 03/09/2023 under section 12AB read with section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Aggrieved with such order of the Ld. CIT(E), the assessee is in appeal before the Tribunal