INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

12A(b) of filing audit report 'along with the return of income' is mandatory so as to disentitle the trust from claiming exemption under sections 11 and 12 in case of omission to furnish such report in the prescribed form along with the return. 2. Normally, it should be possible for a charitable

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

12A(b) of filing audit report 'along with the return of income' is mandatory so as to disentitle the trust from claiming exemption under sections 11 and 12 in case of omission to furnish such report in the prescribed form along with the return. 2. Normally, it should be possible for a charitable

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

12A(b) of filing audit report 'along with the return of income' is mandatory so as to disentitle the trust from claiming exemption under sections 11 and 12 in case of omission to furnish such report in the prescribed form along with the return. 2. Normally, it should be possible for a charitable

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

12A(b) of filing audit report 'along with the return of income' is mandatory so as to disentitle the trust from claiming exemption under sections 11 and 12 in case of omission to furnish such report in the prescribed form along with the return. 2. Normally, it should be possible for a charitable

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

section 12A(2) was brought in the\nstatute only as a retrospective effect, with a view not to affect genuine\ncharitable trusts and societies carrying on genuine charitable

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

section 12A(2) was brought in the\nstatute only as a retrospective effect, with a view not to affect genuine\ncharitable trusts and societies carrying on genuine charitable

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

section 12A(2) was introduced to remove hardship caused to the genuine trust. In this case, assessee is a Board formed by an Act of Government of Maharashtra. It has not been alleged by Revenue that assessee’s activities/objects are not charitable

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) is provided in section 12AB. He submitted that sub section 12AB(4), inter alia, provides for noticing of specific violations during any previous year. The Explanation thereunder defines specified violation which means, inter alia

INDIAN MEDICAL ASSOCIATION,PUNE vs. ADDL-JCIT(A)-1 VISAKHAPATNAM, E-ORDER

In the result, appeal of the assessee is partly allowed

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.772/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Indian Medical Association, V The Addl-Jcit(A)-I, Pcb Branch, Niramaya S Visakhapatnam, E-Order. Hospital, Behind Post Office, Chinchwad Station, Pune – 411019. Pan: Aabti0892B Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 26/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl/Jcit(A)-1, Visakhapatnam Under Section 250 Of The Act Dated 31.01.2024 For The A.Y.2016-17 Emanating From The Order U/Sec.143(1) Of The Act Dated 02.01.2018. The Assessee Has Raised The Following Grounds Of Appeal: 1. Exemption U/S 11: The Learned A.O Has Erred In Confirming The Total Income Of The Assessee At Rs.33,84,440/- As Against Returned Income Of Rs 31,040/- Indian Medical Association [A]

section 12A(2) was introduced to remove hardship caused to the genuine trust. In this case, assessee is a Charitable

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

2. Erroneous Application of Section 12AB(4) of the Act 2.1 The Learned PCIT erred in invoking Section 12AB(4) on the incorrect premise that the appellant had furnished false or incorrect information while applying for registration under Section 12A(1)(ac)(i) vide application dated 27.11.2021. 2.2 The appellant had a reasonable and bona fide belief that

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

In the result, the appeal filed by the assessee stands partly allowed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

section 12A(2) is to liberally grant the benefit of registration when the trust is otherwise engaged in genuine charitable

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]

2(15) of the Act. Though assessee has claimed that assessee has not carried out such activities, but admittedly one of the objects of the assessee is construction of houses, housing colonies for low-income groups. To become eligible for 4 Golden Charitable Trust [A] registration under section 12A