DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

charitable trust duly registered u/s 12A of the Act. The Ld. AO completed the assessment u/s 143(3) denying the exemption claimed u/s 11 and 12 of the Act by invoking the provisions of section 13(1)(c

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

13(1) of the Income Tax Act, 1961. - As a sequel, in observing that there is a specific violation under clause (e) of Explanation to sub section 12AB(4) of the Income Tax Act, 1961. - in observing that the appellant is a private trust. - in observing that the appellant trust not being registered under the Bombay Public Trust

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

trust should be involved in charitable activities and this provision is subject to section 13 of the Act. The Finance Act, 1970 has changed the frame of the former section 13 and has further widened the scope of the ban therein. Section 13(1)(c

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

1)(c), and the assessee-trust would not be entitled to exemption under section 11. It has been held in a large number of other cases that even if a small portion of the income of the charitable trust ensures or is used or applied for the benefit of a person specified under section 13

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

1)(c), and the assessee-trust would not be entitled to exemption under section 11. It has been held in a large number of other cases that even if a small portion of the income of the charitable trust ensures or is used or applied for the benefit of a person specified under section 13

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

1)(c), and the assessee-trust would not be entitled to exemption under section 11. It has been held in a large number of other cases that even if a small portion of the income of the charitable trust ensures or is used or applied for the benefit of a person specified under section 13

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

1)(c), and the assessee-trust would not be entitled to exemption under section 11. It has been held in a large number of other cases that even if a small portion of the income of the charitable trust ensures or is used or applied for the benefit of a person specified under section 13

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

1)(c), and the assessee-trust would not be entitled to exemption under section 11. It has been held in a large number of other cases that even if a small portion of the income of the charitable trust ensures or is used or applied for the benefit of a person specified under section 13

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

1)(c), and the assessee-trust would not be entitled to exemption under section 11. It has been held in a large number of other cases that even if a small portion of the income of the charitable trust ensures or is used or applied for the benefit of a person specified under section 13

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"

section 13(1)(c) of the Act. Further, Ld. Counsel argued vehemently stating that so far as the trust carries on the activities in accordance with the objects of the trust, the claim of exemption u/s.11 of the Act cannot be denied. Ld. Counsel also filed written submissions before us. Further, he submitted that there is no transaction of payment

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"

section 13(1)(c) of the Act. Further, Ld. Counsel argued vehemently stating that so far as the trust carries on the activities in accordance with the objects of the trust, the claim of exemption u/s.11 of the Act cannot be denied. Ld. Counsel also filed written submissions before us. Further, he submitted that there is no transaction of payment

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"

section 13(1)(c) of the Act. Further, Ld. Counsel argued vehemently stating that so far as the trust carries on the activities in accordance with the objects of the trust, the claim of exemption u/s.11 of the Act cannot be denied. Ld. Counsel also filed written submissions before us. Further, he submitted that there is no transaction of payment

SWASTHIYOG PRATISHTHAN,,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE,, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1296/Pun/2019 निर्धारण वर्ा / Assessment Year: 2015-16 Swasthiyog Pratishthan, Vs. Dcit (Exemptions) C/O. Dr. Gs Kulkarni, Circle, Pune. Orthopedic Hospital, Extension Area, Miraj, Sangli- 416410. Pan : Aaats5400L Appellant Respondent

13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— …… (c) in the case of a trust for charitable

INCOME-TAX OFFICER vs. SERUM INSTITUTE OF INDIA RESEARCH FOUNDATION,, PUNE

In the result, appeal of the Revenue is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

trust wholly for charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly.” (c). Further, bringing our attention to the provisions of section 11(1

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

13.(1) Nothing contained in section 11 [or section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof – (a)……………….. (b)……………….. (c) in the case of a trust for charitable

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

Trust, 249 ITR 533. (ii) Fr. Mullers Charitable Institutions, 363 ITR 230. (E). As regards to the allegation of violation of provisions of section 13(1)(c

PARKAR MEDICAL FOUNDATION,,RATNAGIRI vs. DEPUTY COMMISSIONER OF INCOME-TAX, RATNAGIRI CIRCLE ,, RATNAGIRI

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.2724 & 2725/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 & 2005-06

trust deed which is placed at page 91 of Paper Book. He pointed out that the said utilization charges were also allowable and strongly opposed the stand of authorities below in holding that there was violation of provisions of section 13(1)(c) of the Act, wherein nobody saw whether there was violation or not. Since the charges were paid

PARKAR MEDICAL FOUNDATION,,RATNAGIRI vs. DEPUTY COMMISSIONER OF INCOME-TAX, RATNAGIRI CIRCLE ,, RATNAGIRI

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.2724 & 2725/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 & 2005-06

trust deed which is placed at page 91 of Paper Book. He pointed out that the said utilization charges were also allowable and strongly opposed the stand of authorities below in holding that there was violation of provisions of section 13(1)(c) of the Act, wherein nobody saw whether there was violation or not. Since the charges were paid

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

charitable trust, made an investment of Rs 32,75,000/-\nin M/s Prabodh Artha Sanchay, a partnership firm where its trustee had\na substantial interest. This investment is in direct violation of Sections\n13(1)(c), 13