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 activities centred around skilled training for advancement and rural societies reform. The assessee trust has applied for registration in Form 10AB under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A

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 activities centred around skilled training for advancement and rural societies reform. The assessee trust has applied for registration in Form 10AB under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A

SHREE KHANDELWAL DIGAMBAR JAIN FOUNDATION,AURANGABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.\"\n\nIII. The Objects for which Company is established are:-\n\nA) MAIN OBJECTS TO BE PURSUED BY THE COMPANY ON ITS INCORPORATION:\n\n1. To promote social welfare activities intended for the welfare of the society and to encourage, conduct, support activities leading

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

charitable purpose. In addition to above, the assessee submitted that CPC, after due verification, granted registration for the period from A.Y. 2022-23 to A.Y. 2026-27. It is pertinent to mention that the assessee applied for registration u/s 12A(1)(ac)(i) of the Act. It is to be observed that provisions of section 12A(1)(ac

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

charitable trust registered under Society Regulation Act. He submitted that the procedure for fresh registration introduced w.e.f. 01.04.2021 for applications made under section 12A(1)(ac

JAGDAMB PRATISHTHAN FOUNDATION,BARAMATI vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamore

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable 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

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable 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

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

NAVKAR ASHISH SEVA TRUST,NASHIK vs. CIT(E), PUNE, PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.933/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Navkar Ashish Seva Trust, V The Cit(E), 22, Cidco, Racca Colony, S Pune. Sharanpur Road, Maharashtra – 422002. Pan: Aactn6605L Appellant/ Assessee Respondent / Revenue Assessee By Shri Chinmayy Suhas Pathak Revenue By Shri Aditya Shukla – Cit(Dr) Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025 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 12A(1)(Ac) Of The Income Tax Act, 1961 Dated 17.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit-(E), Pune Has Erred In Rejecting Application Of The Appellant Trust Filed U/S 12A(1)(Ac)(Ii) Of The Act Without Appreciating That The Said Action Was Not Justified On Facts & In Law. 2. The Ld.Cit(E) Failed To Appreciate The Clerical Error Committed In Selecting Appropriate Head In Drop Down List Provided In E-Filing Portal

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

U V PATEL FOUNDATION ,PUNE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

NATIONAL ASSOCIATION FOR THE BLIND,SANGLI vs. CIT (E), PUNE

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

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

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

NATIONAL ASSOCIATION FOR THE BLIND,SANGLI 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)

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

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)

Charitable Trust (supra) allowed the appeal of the assessee by observing as under :- “9. As contended the appellant has committed a technical mistake in making the application under Section 12A(1)(ac

CARE FOUNDATION,PUNE vs. ITO (EXEMPTION), PUNE, PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

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

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

trust, and changes in these sections from time to time, is\nenclosed herewith and marked as Annexure-1.\n2.2 Earlier, Registration was granted u/s 12A/12AA.\nw.e.f. 1/4/2021, Registrations is granted only u/s 12AB.\nIn the new section 12AB(4), no any direct/indirect power is\navailable for cancelling registration u/s 12A. Learned PCIT has\nused such powers which are not bestowed

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 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

POKHARNA EDUCATIONAL TRUST,SHIRUR vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 12A(1)(ac)(iii), without properly appreciating the genuine charitable activities carried out by the Appellant trust. 3. That