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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

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 or religious purposes or a charitable or religious institution, any income thereof— (i) if such trust or institution has been created

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(1)(d

ISHWAR EDUCATION AND CHARITABLE TRUST,PUNE vs. ITO, EXEMPTION WARD 1(2), PUNE

In the result, the appeal filed by the appellant trust is allowed

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1479/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

d) of Sub-section (1) of Section 13, tax shall be charged on the relevant income or part of relevant income at the maximum marginal rate." 7. Section 164 of the Income-tax Act does not create a charge on the income of a discretionary trust. The word "charge" in Section 164 means "levy". Section 164(2) refers

POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

D-wing Entrance,\nTrade World, Kamala City,\nSenapati Bapat Marg,\nLow Parel (W), Mumbai-400 013\nMaharashtra\nPAN : AAATT4562C\nAppellant\nRespondent\nआयकर अपील सं. / ITA No.549/PUN/2023\n3. Agra Obstetrical and\nGynaecological Society,\n84, M.G. Road,\nAgra 282 010, Uttar Pradesh\nPAN : AABTA6327K\nAppellant\nVs.\nPr.CIT (Central),\nPune\nRespondent\nआयकर अपील सं. / ITA No.417/PUN/2023\nVs.\nPrincipal Commissioner\n4. AIDS Society

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

13 refers to any\nperson who has made a substantial contribution to the trust or\ninstitution, that is to say, any person whose total contribution up to the\nend of the relevant previous year exceeds fifty thousand rupees. Since in\nthe case of the assessee trust, Emcure Pharma has made a contribution\nexceeding Rs.50,000/- and undisputedly the assessee trust

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

13 refers to any person who has made a substantial contribution to the trust or institution, that is to say, any person whose total contribution up to the end of the relevant previous year exceeds fifty thousand rupees. Since in the case of the assessee trust, Emcure Pharma has made a contribution exceeding Rs.50,000/- and undisputedly the assessee trust

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

d) – (e) – (f) – (g) the application referred to in clause (ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information.]" It is pertinent to mention here that clause (g) of the Explanation to Section 12AB(4) (inserted by the Finance Act, 2023) which came into effect from 01.04.2023, is a procedural amendment

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

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

d) the trust or institution established for charitable purpose created or\nestablished after the commencement of this Act, has applied any part of its\nincome for the benefit of any particular religious 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

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) by providing rent free accommodation to Shri Maruti N. Navale, it is submitted that the said Shri Maruti N. Navale had not been paid any remuneration by the appellant society for the following

DWARAKA CHARITABLE TRUST,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed

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

13(3)(b) of the Act and submits that the contribution means something contributed with condition or expectation of some benefit in return. He refers to section 11(1)(d) and submits that voluntary contribution made with specific direction that should form the corpus of the Trust shall not be included in the total income. Voluntary contribution means a contribution

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

charitable trust, where the shares of the beneficiaries are in determinate are not known, unlike an AOP, where the beneficiaries have a defined share in the income. It is noted that Section 164 is a special provision that prevails over the general provision of Section 167B. The decision of Hon’ble Bombay High Court in case of CIT vs. Marsons

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

charitable trust, where the shares of the beneficiaries are in determinate are not known, unlike an AOP, where the beneficiaries have a defined share in the income. It is noted that Section 164 is a special provision that prevails over the general provision of Section 167B. The decision of Hon’ble Bombay High Court in case of CIT vs. Marsons

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

charitable trust, where the shares of the beneficiaries are in determinate are not known, unlike an AOP, where the beneficiaries have a defined share in the income. It is noted that Section 164 is a special provision that prevails over the general provision of Section 167B. The decision of Hon’ble Bombay High Court in case of CIT vs. Marsons