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

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

AB(4) of the Act since the assessee trust has not complied\nwith the conditions mentioned at clauses m and p of Column 10 of Form\n10AC vide which it was granted registration u/s 12A(1)(i)(ac) of the Act.\nMoreover, it is also established as discussed above in detail that the\nassessee has not carried out its activities

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

Charitable\nTrust and running a Medical College, Hospital and Research Centre was\nsubjected to search u/s.132 of the Act carried out on 25.08.2022 and\ncertain documents alleged to be incriminating in nature were found and\nseized. Assessee trust enjoys registration u/s.12A of the Act granted on\n16.02.2001 which was subsequently renewed u/s.12AB(1) of the Act\nw.e.f 01.04.2021. During

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

12A as the activities by which the assessee is providing platform for the pharmaceutical company to provide freebies is strictly prohibited. Such activities are in violation of the law and hence the assessee is not entitled to enjoy such status. The facts of the above referredcase law are squarely applicable to the present case.It should be considered that a party

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]

ab) of sub-section (1) of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about,— (i) the genuineness of activities of the trust or institution; and (ii) the compliance of such requirements of any other law for the time being in force

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

AB(1)(b) dated 28.06.2024 is enclosed as Annexure 1. 2) Date of Registration under Section 12AB: 28/6/2024 3) Date of Expiry of Registration: Assessment Year 2025-26 4) Our trust was registered by your office under Section 12A under No. 3568 of 28th October, 2009, copy of the registration certificate is enclosed as Annexure 2. 5) An undertaking that

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

12A(1)(ac) (iii), without appreciating that the delay was unintentional, procedural, and occurred during the transitional compliance period following issuance of CBDT Circular No. 7/2024 dated 25.04.2024. 3. That the learned CIT (Exemption) erred in concluding that the genuineness of activities was not established, ignoring the financial statements, bank statements, Form 10 accumulation, invoices, and other material evidence filed

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

12A(1)(ac) (iii), without appreciating that the delay was unintentional, procedural, and occurred during the transitional compliance period following issuance of CBDT Circular No. 7/2024 dated 25.04.2024. 3. That the learned CIT (Exemption) erred in concluding that the genuineness of activities was not established, ignoring the financial statements, bank statements, Form 10 accumulation, invoices, and other material evidence filed

AUDYOGIK NIDHI VISHWAST SANSTHA POONA,PUNE vs. CIT EXEMPTION, PUNE, PMT BUILDING

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

Bench: Shri R. K. Panda & Ms. Astha Chandraaudyogik Nidhi Vishwast Sanstha The Cit (Exemption), Poona Pune 366, Narayan Peth, Limaye Vs. Building, Laxmi Road, Pune – 411030 Pan: Aaata1619H (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 05-02-2025 Date Of Pronouncement : 30-04-2025 O R D E R

ab) of sub- section (1) of section 12A, shall- (a) xxx xxx xxx (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities as required under sub-clause (i) of clause (a) and compliance of the requirements under sub-clause (ii) of the said clause, he- (i) shall pass an order

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, this appeal of the appellant is allowed for statistical purpose

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No.466/Pun/2019 िनधा"रण वष" / Assessment Year : N.A. Association Of Consulting Civil The Commissioner Of Income Engineers, Vs Tax, Exemption, Pune. Sthapathya Bhavan, Damani Complex, Datta Chowk, Solapur – 413 007. Pan: Aacaa 6603 L Appellant/ Assessee Respondent /Revenue

ab) of sub-section (1) of section 12A. (3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] and subsequently the Principal Commissioner or Commissioner

THE NEW EDUCATION SOCIETY,THANE vs. CIT-EXEMPTION,PUNE, PUNE

In the result, appeal filed by the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं./Ita Nos.1323 & 1324/Pun/2025 निर्धारण वषा / Assessment Year :- The New Education Society, V The Commissioner Of 1, Opp Sai Arcade, Netaji S. Income Tax, Exemption, Chowk, G S Pammani Marg, Pune. Ulhasnagar, Thane – 421004. Pan: Aaatt7011L Appellant/ Assessee Respondent / Revenue Assessee By Ms. Sailee Gujarathi Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 22/09/2025 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.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 27.01.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

12A granting Provisional Registration dated 07/10/2022 which is valid till A.Y.2025-2026. 4.7 We have read the Trust Deed filed by the Assessee. The Objects of the society are as under :  To promote cause of education.  To help raise cultural standards  The aim and objects may be carried on by establishing educational institutions,literary classes, library, study classes, arranging lectures, debates

SHRI GAYATRI SANSHODHAN SEVA MANDAL,PUNE vs. CIT EXEMPTIONS, CIT EXEMPTION PUNE

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

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

charitable trust which came into existence w.e.f. 22.07.1990 for carrying out religious activity. Under the new provisions of section 12AB, the assessee trust applied for registration on 17.08.2021. Section 12AB registration has been granted to the trust on 24.09.2021 which is valid till Assessment Year (“AY”) 2026- 27. It is this registration of the assessee trust which has been cancelled

THE NEW EDUCATION SOCIETY,THANE vs. CIT-EXEMPTION,PUNE, PUNE

In the result, appeal filed by the assessee is allowed

12A granting Provisional Registration dated\n07/10/2022 which is valid till A.Y.2025-2026.\n4.7 We have read the Trust Deed filed by the Assessee. The\nObjects of the society are as under :\nTo promote cause of education.\nTo help raise cultural standards\nThe aim and objects may be carried on by establishing\neducational institutions, literary classes, library, study\nclasses, arranging lectures, debates

KAILASWASI NARAYAN ALIAS BAPU PATIL SHIKSHAN PRASARAK MANDAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(2), KOLHAPUR

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

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

Charitable Trust. ii) The appellant-trust filed return of income for A.Y. 2011-12 on 10.12.2012 in Form No.ITR-7 showing surplus of Rs.4,01,183/ which, however, was claimed as exempt as the objects were educational in nature. The trust claimed exemption u/s.11 and 12 of the Act in view of facts that applied for registration us, 12AA

KOSUKE SPORTS FOUNDATION,PUNE vs. DCIT, EXEMPTION CIRCLE, PUNE, PUNE

In the result, appeal” Unquote

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i)……….. (ii)……….. (iii) where the trust or institution has been provisionally registered under section 12AB, at least six months prior to expiry of period of the provisional registration

KOSUKE SPORTS FOUNDATION,PUNE vs. DCIT, EXEMPTION CIRCLE, PUNE, PUNE

In the result, appeal” Unquote

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i)……….. (ii)……….. (iii) where the trust or institution has been provisionally registered under section 12AB, at least six months prior to expiry of period of the provisional registration

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

ab initio and also deserves to be quashed being violative of fundamental legal proposition. Hence, the penalty order under appeal may be annulled. 5.3. For better understanding the provisions of Section 270A of the Act are reproduced hereunder : Penalty for under reporting and misreporting of income. 270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

ab initio and also deserves to be quashed being violative of fundamental legal proposition. Hence, the penalty order under appeal may be annulled. 5.3. For better understanding the provisions of Section 270A of the Act are reproduced hereunder : Penalty for under reporting and misreporting of income. 270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner