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 institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

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 institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

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 institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

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 institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

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 institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

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 institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

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

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

section 13(1)(c)(ii) of the Act. 2 ITA No.374/PUN/2017, A.Y. 2012-13 4. Brief facts relating to the issue on hand are that the assessee is a public charitable trust registered u/s. 12A of the Act vide order dated 25- 03-1975. The assessee derives income from Bank deposits and rent income. The assessee filed return of income

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 :

10 has held that “… A perusal of the trust deed shows that the trust was created in the year 1930 i.e. much prior to the enactment of Income Tax Act, 1962. Thus, the first condition to fall within the scope of proviso to section 13(1)(c)(ii) of the Act is satisfied. As regards second condition i.e. the benefit

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 :

10 has held that “… A perusal of the trust deed shows that the trust was created in the year 1930 i.e. much prior to the enactment of Income Tax Act, 1962. Thus, the first condition to fall within the scope of proviso to section 13(1)(c)(ii) of the Act is satisfied. As regards second condition i.e. the benefit

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

Charitable and Religious Trust Act, 1920 (Central Act XIV of 1920) and the Bombay Public Trusts Act, 1950. The Management of the Trust is looked after by the District Collector of Nanded, Superintendent of the Gurudwara as ex-officio member and three members nominated by the Board at its first meeting in the prescribed manner from amongst the Sikhs

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

Charitable and Religious Trust Act, 1920 (Central Act XIV of 1920) and the Bombay Public Trusts Act, 1950. The Management of the Trust is looked after by the District Collector of Nanded, Superintendent of the Gurudwara as ex-officio member and three members nominated by the Board at its first meeting in the prescribed manner from amongst the Sikhs

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

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. 9. Section 11 of the Act explains, that income of a Trust held wholly for charitable or religious purpose is exempt, which means, that the Trust should use its funds only for the charitable objects for which they have been set up only and not for anything else. 10

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]

10 Golden Charitable Trust [A] provisions, therefore, this shall be strictly interpreted as observed by the Hon’ble Supreme Court in the case of CIC(Imports), Mumbai Vs. Dilip Kumar & Company [2018] 95 taxmann.com 327 dated 30.07.2018. Therefore, we agree with the ld.CIT(E) that assessee is not eligible for Registration under section 12A of the Act. Accordingly, we uphold

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

In the result, appeal of the assessee is dismissed

Charitable Institutions [2014] 44 taxmann.com 275 dated\n10.02.2014 has held as under :\n“11. With regard to second and third substantial questions of law are\nconcerned, reading of Section 13(1)(d) ofthe Act makes it clear that it is\nonly the income from such investment or deposit which has been made\ninviolation of Section

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

10. Now, going through the provisions to section 139(4A) of the Act shows that the assessee is required to file the return as per the provisions of section 139(1) of the Act. Now, perusal of section 139(1) shows that in the case of the assessee which is required to get its account audited, the due date

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

10. Now, going through the provisions to section 139(4A) of the Act shows that the assessee is required to file the return as per the provisions of section 139(1) of the Act. Now, perusal of section 139(1) shows that in the case of the assessee which is required to get its account audited, the due date