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

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

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

132 of the Act on 06.08.2013 in the case of STES and 2 Maruti Nivruti Navale group, Pune. The Ld. PCIT noted that as per the examination of the seized material and post-search enquiries conducted, it was gathered that STES had indulged in activities which were not in accordance with the objects specified in the trust deed

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

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

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

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

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

charitable trust registered u/s 12A of the Act and the return was filed by claiming exemption u/s 11 of the Act. It was argued that as per provisions of section 11, the entire income of the trust is exempt if more than 85% of the income is applied for the purpose of trust. It was submitted that the application