MEERA TWINKLE SEVABHAVI SANSTHA,PUNE vs. CIT EXEMPTION, PUNE

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.2473 & 2606/Pun/2024 Meera-Twinkle Sevabhhavi V The Commissioner Of Sanstha, S Income Tax-Exemption, S No.127/3B/2, Flat No.101, Pune. Kamlesh Society, Nr.Zala Society, Karve Road, Pune – 411038. Pan: Aajam9285D Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke Revenue By Shri Aditya Shukla – Cit Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application Under Section 12A Of The Income Tax Act, 1961, Dated 28.09.2024 & 15.03.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat The Appeal In Ita

124(1)(ac)(iii) of ITA, 1961. 2. The learned CIT (Exemption), Pune, erred in law and on facts in holding that activities of the appellant are not genuine. The learned CIT (Exemption), Pune, ought to have appreciated that appellant's activities are genuine and bonafide, and as such, eligible for registration u/s 12A of ITA, 1961 3. The learned

MEERA-TRINKLE SEVABHAVI SANSTHA,PUNE vs. CIT- EXEMPTION, PUNE

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.2473 & 2606/Pun/2024 Meera-Twinkle Sevabhhavi V The Commissioner Of Sanstha, S Income Tax-Exemption, S No.127/3B/2, Flat No.101, Pune. Kamlesh Society, Nr.Zala Society, Karve Road, Pune – 411038. Pan: Aajam9285D Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke Revenue By Shri Aditya Shukla – Cit Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application Under Section 12A Of The Income Tax Act, 1961, Dated 28.09.2024 & 15.03.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat The Appeal In Ita

124(1)(ac)(iii) of ITA, 1961. 2. The learned CIT (Exemption), Pune, erred in law and on facts in holding that activities of the appellant are not genuine. The learned CIT (Exemption), Pune, ought to have appreciated that appellant's activities are genuine and bonafide, and as such, eligible for registration u/s 12A of ITA, 1961 3. The learned

YUVAK KALYAN SANGH,SINDHUDURG vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24 Yuvak Kalyan Sangh Cit (Exemption), Pune Bijalinagar, Kankavli, Vs. Sindhudurg, Maharashtra – 416602 Pan: Aaaay1327K (Appellant) (Respondent) Assessee By : Shri Pramod S Shingte Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 27-01-2025 Date Of Pronouncement : 21-03-2025 O R D E R

ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Aggrieved with such order of CIT(Exemption), the assessee is in appeal before the Tribunal by raising the following grounds: 1. On the facts and circumstances of the case and in law the Ld. CIT (EXEMPTION), PUNE erred in rejecting the application of the appellant for registration

EARTH CHARITABLE FOUNDATION,PUNE vs. CIT(EXEMTPITON), PUNE, PUNE

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

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

Charitable Foundation since 2020. The Company was registered under the Companies Act, 2013 as a Section 8 company. The Company was formed to carry out objects of protection of environment, prevention of cruelty to animals, Promotion of animal welfare, veterinary care of animals, Maintenance of animal shelters & maintaining animal hospitals, dispensaries, etc. 2. That the Company was provisionally registered with

JALNA MAHESHWARI CHARITABLE FOUNDATION,JALNA vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrajalna Maheshwari Charitable Foundation Cit (Exemption), Pune H.N.1-29-11203 A-60, Pritisudha Nagar, Vs. Jalna – 431203 Pan: Aafcj6375D (Appellant) (Respondent) Assessee By : Shri Anand Partani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2024 Date Of Pronouncement : 12-12-2024 O R D E R

Charitable Foundation CIT (Exemption), Pune H.N.1-29-11203 A-60, Pritisudha Nagar, Vs. Jalna – 431203 PAN: AAFCJ6375D (Appellant) (Respondent) Assessee by : Shri Anand Partani Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 09-12-2024 Date of pronouncement : 12-12-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against

SHREE BHAIRAVNATH DE vs. THAN TRUST,PUNEVS.COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

Bench: Shri Rama Kanta Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1805/Pun/2024 धििाारण वषा / Assessment Year: Na Shree Bhairavnath Devsthan Cit Exemption, Pune Trust, Sinhgad Road, Vs Dhayari Tal Haveli, Pune – 411041 Maharashtra Pan No. Aaits4575J Appellant/Assessee Respondent/Revenue

124(1)(a)(i) and cancelling provisional registration granted on 06/10/2021 without serving show cause notice of hearing on the ground that the assesse has failed to substantiate genuineness of its activities. The appellant prays for opportunity so as to explain its case. 3. The appellant craves leave to add, alter, modify or substitute any ground of appeal

PARNER VIPASSANA SAMITI,AHMEDNAGAR 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

ac) (vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Since he rejected the grant of registration u/s 12A of the Act and cancelled the provisional registration granted earlier, he refused to grant approval u/s 80G of the Act. 6. Aggrieved with such order of CIT(Exemption), the assessee is in appeal before the Tribunal by raising

SANSTHANAM ABHAY DAANAM,NANDURBAR vs. CIT (EXEMPTION), PUNE

In the result, the appeal of the assessee in ITA No

Bench: Shri Inturi Rama Rao & Ms. Astha Chandra

124 of the paper book). He, therefore urged that the matter be remanded to the Ld. CIT(E) for fresh adjudication. 8. The Ld. DR defended the order of the Ld. CIT(E). He submitted that the Ld. CIT(E) has passed the impugned order on the ground of failure to prove the genuineness of the activities of the trust

SANSTHANAM ABHAY DAANAM,NANDURBAR vs. CIT (EXEMPTION), PUNE

In the result, the appeal of the assessee in ITA No

Bench: Shri Inturi Rama Rao & Ms. Astha Chandra

124 of the paper book). He, therefore urged that the matter be remanded to the Ld. CIT(E) for fresh adjudication. 8. The Ld. DR defended the order of the Ld. CIT(E). He submitted that the Ld. CIT(E) has passed the impugned order on the ground of failure to prove the genuineness of the activities of the trust

VISHWAMITRA MANAO SANSTHA ,CHANDRAPUR vs. CIT EXEMPTION, PUNE

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 72/Pun/2025 धििाारण वषा / Assessment Year: Na Vs Cit Exemption, Vishwamitra Manao Vikas Sanstha Pune Chandrapur, Near Rajiv Gandhi Hall, Chandrapur City, Chandrapur-442402 Maharashtra Pan-Aactv3917F Appellant Respondent

124(1)(ac)(i) on grounds that he was not satisfied about the genuineness of the activities and compliance of requirements of law 2 for time being in force as are material for the purpose of achieving its objects, when the appellant had provided adequate evidence of its of charitable objects and activities 2. failed to appreciate the submissions & evidence

PARNER VIPASSANA SAMITI,AHMEDNAGAR vs. CIT (EXEMPTION) , PUNE

ac) (vi) of the Income Tax Act, 1961 is hereby cancelled.\"\n\nSince he rejected the grant of registration u/s 12A of the Act and cancelled\nthe provisional registration granted earlier, he refused to grant approval u/s 80G of\nthe Act.\n\n6. Aggrieved with such order of CIT(Exemption), the assessee is in appeal\nbefore the Tribunal by raising