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

section 12AB(4)\nof the Act, the registration of the assessee trust u/s 12A(a) of the Act granted\non 04/12/1982 is cancelled from A.Y. 2014-15 onwards and\nsubsequent registration granted u/s 12A(1)(ac)(i) of the Act on\n08/02/2022 to the assessee trust is cancelled from A.Y. 2022-23\nonwards.\"\n16. Aggrieved assessee is now in appeal

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

charitable trust registered under the Maharashtra Public Trust Act, 1950; and has been engaged in regulatory / educational / research activity relating to Obstetrics &Gynecology since last over 40 years. POGS's main objects, as per the Memorandum of Association (i.e. MoA)are -\nto promote professional fellowship amongst the members,\nto encourage research in obstetrics & gynecology,\nto extend educational interests

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

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 u/s 11 of the Act on account of 17 M/s. Sinhagad Technical Education Society violation of provisions of section 13(1)(c) and assessed the excesses income over expenditure at maximum marginal rate of tax. 16. Being aggrieved by the above order of assessment, an appeal was filed by the assessee before the ld. CIT(A) challenging the findings

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

THE MUMBAI OBSTETRIC GYNAECOLOGICAL SOCIETY,LOW PAREL (W) vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

charitable objects for which they\nare registered. The synopsis filed by the ld. Counsel for the\nassessee read as under :\n\"1.\nFacts of the present case:\n1.1 Appellant's status and main objects-Appellant, i.e. POGS, is a\ncharitable trust registered under the Maharashtra Public Trust Act, 1950;\nand has been engaged in regulatory / educational / research activity\nrelating

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

DEEPAK KANTILAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

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

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

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

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided