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

127, wherein the Delhi Bench of the Tribunal has held that failure to file the return u/s 139(4A) cannot be interpreted to mean that income cannot be computed in case of a charitable trust u/s 11 of the Act. It has been held that a new clause (ba) has been inserted in section

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

127, wherein the Delhi Bench of the Tribunal has held that failure to file the return u/s 139(4A) cannot be interpreted to mean that income cannot be computed in case of a charitable trust u/s 11 of the Act. It has been held that a new clause (ba) has been inserted in section

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

127, wherein the Delhi Bench of the Tribunal has held that failure to file the return u/s 139(4A) cannot be interpreted to mean that income cannot be computed in case of a charitable trust u/s 11 of the Act. It has been held that a new clause (ba) has been inserted in section

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

127, wherein the Delhi Bench of the Tribunal has held that failure to file the return u/s 139(4A) cannot be interpreted to mean that income cannot be computed in case of a charitable trust u/s 11 of the Act. It has been held that a new clause (ba) has been inserted in section

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

127, wherein the Delhi Bench of the Tribunal has held that failure to file the return u/s 139(4A) cannot be interpreted to mean that income cannot be computed in case of a charitable trust u/s 11 of the Act. It has been held that a new clause (ba) has been inserted in section

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. MUKUND BHAVAN TRUST,, PUNE

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

127 ITR 378 (A.P.)]. Further, in the case of CIT vs. Baroda Industrial Development Corporation Limited, (1986) 24 Taxman 36, the Gujarat High Court held that the Income Tax liability of a Charitable Trust has to be deducted as a necessary outgoing before the net income capable of obligation for the purpose of the Trust under Section

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

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

charitable purpose\ncreated or established after the commencement of this Act, has\napplied any part of its income for the benefit of any particular\nreligious community or caste; or\n(e) any activity being carried out by the trust or institution,-\n(i) is not genuine; or\n(ii) is not being carried out in accordance with

SHRI MULTANCHAND BORA TRUST,PUNE vs. ACIT, EXEMPTION, CIRCLE- AURANGABAD, AURANGABAD

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1312/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, S. Commissioner Of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. Pan: Aafts3329F Appellant/ Assessee Respondent / Revenue Assessee By Shri Shrenik Gandhi Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 09/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune At Nashik Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 30.03.2025 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 20.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Ground No. 1: The Learned Cit (Exemption) Seriously Erred On The Facts & Law, In Exercising The Revisionary Powers Under Section

charitable purpose. It is mandatory for the Assessing Officer to follow the CBDT Instructions/Circulars. In this case by not conducting the inquiry regarding activities of the DONEE trusts the Assessing Officer has violated the CBDT instruction. 9.4 In this context, we will like to refer to the decision of Hon’ble Supreme Court of India in the case of Commissioner

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

charitable trust and is registered u/s 12A of the Income Tax Act. For this year the assessee filed its return of income claiming exemption u/s 11. The learned A.O. completed the asst. wherein he has denied exemption u/s 11. According to the A.O., the assessee had violated the provisions of section 13 and therefore, was not entitled for claiming exemption

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

charitable trust and is registered u/s 12A of the Income Tax Act. For this year the assessee filed its return of income claiming exemption u/s 11. The learned A.O. completed the asst. wherein he has denied exemption u/s 11. According to the A.O., the assessee had violated the provisions of section 13 and therefore, was not entitled for claiming exemption

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

charitable trust and is registered u/s 12A of the Income Tax Act. For this year the assessee filed its return of income claiming exemption u/s 11. The learned A.O. completed the asst. wherein he has denied exemption u/s 11. According to the A.O., the assessee had violated the provisions of section 13 and therefore, was not entitled for claiming exemption

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

trust and activities of assessee and was of the view that activities of assessee cannot be said to be charitable in nature, since the assessee was involved in business activities of profit with objects of those of commercial organization. However, for judicial propriety, he held that assessee’s case was to be considered under section

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

trust and activities of assessee and was of the view that activities of assessee cannot be said to be charitable in nature, since the assessee was involved in business activities of profit with objects of those of commercial organization. However, for judicial propriety, he held that assessee’s case was to be considered under section

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

trust and activities of assessee and was of the view that activities of assessee cannot be said to be charitable in nature, since the assessee was involved in business activities of profit with objects of those of commercial organization. However, for judicial propriety, he held that assessee’s case was to be considered under section

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

trust and activities of assessee and was of the view that activities of assessee cannot be said to be charitable in nature, since the assessee was involved in business activities of profit with objects of those of commercial organization. However, for judicial propriety, he held that assessee’s case was to be considered under section

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

trust and activities of assessee and was of the view that activities of assessee cannot be said to be charitable in nature, since the assessee was involved in business activities of profit with objects of those of commercial organization. However, for judicial propriety, he held that assessee’s case was to be considered under section

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

trust and activities of assessee and was of the view that activities of assessee cannot be said to be charitable in nature, since the assessee was involved in business activities of profit with objects of those of commercial organization. However, for judicial propriety, he held that assessee’s case was to be considered under section

SHRI AKHIL BHARTIYA SAMARTH JAIN SHRAVAK SANGH,NASHIK vs. EXEMPTION WARD 1(1), NASHIK, NASHIK

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

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

charitable cum religious activities. 2. On 15/10/2001, appellant trust received the provisional registration certificate under section80G(5)(iv) of ITA, 1961. 3. Further, appellant trust applied for regular registration u/s 80G(5)(iii) of ITA, 1961 on 03/05/2022 by filing Form 10AB. 4. Subsequently healing notices were issued by the learned CIT(E) and said notices were unfortunately and unintentionally

SHRI TRIMBAKESHWAR DE vs. THAN TRUST,NASHIKVS.CIT (EXEMPTION) PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1051/Pun/2024

127 ITR 378, the Andhra Pradesh High Court, while dealing with the scope of s. 11(4) of the Act, had expressed the view that only such of the income which is left after deducting the expenditure or such of the 12 Shri Trimbakeshwar Devsthan Trust money which is left with th trust after meeting all the expenditure, that