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

133 of the Act on the assessee trust, in which various incriminating documents/digital evidences of providing freebies in various forms to doctors/medical practitioners in flagrant violation of the Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 further amended on 10/12/2009 were found and impounded.For assessing the impact, the case was centralized with the ACIT, Central Circle

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

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

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

charitable purposes, even if it was towards the corpus of the other Trust. Similar is the decision of the Delhi High Court in CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35. (iii) I have considered the submission of the appellant and gone through the provision of Section 60 of the I.T. Act. I find force in the argument

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

charitable\ninstitutions.\nPOGS (i.e. Appellant herein) is an accredited institution of FOGSI above.\n3.5 Appellant's programs / seminars\nAs per the Maharashtra Medical Council's guidelines, CPD credit points\ncan be earned\nby\nattending Symposium/Conferences/\nWorkshops/Research_paper/Books_publications etc (Page 308 of the\nPaper Book No. III). Appellant trust has got itself accredited with the\nMaharashtra Medical Council for conducting workshops, seminars

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

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

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

SHRI MULTANCHAND BORA TRUST,PUNE vs. ACIT, EXEMPTION, CIRCLE- AURANGABAD, AURANGABAD

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1312/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, S. Commissioner Of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. Pan: Aafts3329F Appellant/ Assessee Respondent / Revenue Assessee By Shri Shrenik Gandhi Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 09/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune At Nashik Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 30.03.2025 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 20.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Ground No. 1: The Learned Cit (Exemption) Seriously Erred On The Facts & Law, In Exercising The Revisionary Powers Under Section

6 ITA No.1312/PUN/2025 [A] whether the donations made to Amar Prerana Trust and Bhausaheb Firodia Vriddhashram Sanstha were Corpus Donation or Revenue Expenditure! Ld.CIT(Exemption) has also stated that AO has not verified activity of Donee Trusts and not made any inquiry to verify whether the Activities of Donee trust was charitable or not!Ld.CIT(Exemption) also observed that accumulation

DY COMMISSIONER OF INCOME TAX EXMP CIRCLE PUNE, SWARGATE PMT BLDG vs. ASHRIWAD CHARITABLE TRUST, MUMBAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

6. After considering the reply of the assessee trust Ld. CIT(A)/NFAC allowed the appeal filed by the assessee, by observing as under :- “4. Decision:- Ground Nos.1 & 2:- These grounds are general in nature and does not require any adjudication. Ground Nos.3 to 5:- These grounds are directed against disallowance of deduction under section 11(1)(d) by treating

DCIT EXMP CIRCLE PUNE, SWARGATE PMT BLDG vs. ASHIRWAD CHARITABLE TRUST, MUMBAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

6. After considering the reply of the assessee trust Ld. CIT(A)/NFAC allowed the appeal filed by the assessee, by observing as under :- “4. Decision:- Ground Nos.1 & 2:- These grounds are general in nature and does not require any adjudication. Ground Nos.3 to 5:- These grounds are directed against disallowance of deduction under section 11(1)(d) by treating

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

section 12AA(2). Sardari Lai Oberoi memorial Charitable Trust v. ITO [2005] 3 SOT 229 (Delhi)] SambandhOrganisation v. CIT [(2006) 156 Taxman 183 (Delhi)] 5 Pune Mathadi Hamal and Other Manual Workers Board [A] CIT v. Society for Promn. Of Edn. Allahabad [(2016)382 ITR 6 (SC)] CIT v. Sahitya sadawart Samiti Jaipur [(2017) 396 ITR 46 (Rajasthan

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

In the result, the appeal of the appellant is partly allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Charitable Trust reported in (2013) 35 taxmann.com 295 (Punjab & Haryana). 10. We have considered the rival contentions and perused the record placed before us and carefully gone through the decisions relied on by both the parties. The sole issue raised before us is that ld.PCIT erred in rejecting the application for grant of regular registration u/s.12A r.w.s 12AB

EDEN EDUCATION AND RESEARCH INSTITUTE ,AURANGABAD vs. CIT, EXEMPTION, , PUNE

In the result, the appeal of the Assessee stands Allowed

Bench: Shri S.S.Viswanethra Ravi & Shri Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.201/Pun/2021 Eden Education & Research The Cit, Exemption, Institute, Vs Pune. Shop No.3, G.No.140, Delux Bazar, Satara, Aurangabad – 431001. Pan : Aaate 7724 P Appellant/ Revenue Respondent/ Assessee Assessee By Shri Kishor Phadke – Ar Revenue By Shri Naveen Gupta - Dr Date Of Hearing 15/02/2022 Date Of Pronouncement 15/03/2022 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (‘The Act’) Passed By The Commissioner Of Income Tax (Exemption), Pune On 30.03.2021. 2) The Grounds Of Appeal Raised By Assessee Are As Under : “1. The Learned Cit, Exemption, Pune; Erred In Law & On Facts In Not Granting Registration U/S 12A Of The Ita, 1961 To Appellant Trust. 2. Appellant Contends That, Appellant Made Detailed Submissions Upon All The Issues Raised, Whereas, The Learned Cit, Exemption, Pune; Declined The Registration U/S 12A Of The Ita, 1961 On Altogether Erroneous & Incorrect Analogies Without Affording Any Further Opportunity To Appellant, To Make A Say In The Matter & As Such, Vitiated Principle Of Natural Justice. 3. The Learned Cit, Exemption, Pune Erred In Law & On Facts In Making Following Erroneous & Fallacious Observations: Eden Education & Research Institute (A)

Trust act, note on activities , audited financial statements for three years ,details of expenditure for three years, sample list of students admitted under the Right to Education, etc. 4.1 The Commissioner of Income Tax (Exemption) rejected the application of the appellant. The Commissioner of Income Tax (Exemption) had recorded statement of the President of the appellant

SANGAMNER MEDICAL FOUNDATION AND RESEARCH INSTITUTE,AHMEDNAGAR vs. EXEMPTION CIRCLE AURANGABAD, AHMEDNAGAR

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

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

133(6) of the Act by the Ld. AO. 2. The Ld. CIT(A) has erred in dismissing appellant's appeal and confirming the action of the Ld. AO in assessing the total income at 2 ITA No.900/PUN/2025, AY 2018-19 Rs. 2,12,97,163/- as against the returned income 'Nil' without considering the following important facts

INCOME TAX OFFICER, WARD-11(1), PUNE, PUNE vs. MAHARASHTRA CRICKET ASSOCIATION, PUNE, PUNE

In the result, the appeal of the Revenue is allowed for statistical\npurposes

133/-, Addition to grants\nfor capital expenditure of Rs.16,93,02,554/-, Annual affiliation fees of\nRs.1,19,000/-, Other income of Rs.7,97,990/-, Sponsorship from BOM of\nRs.3,33,333/-, Sponsorship receivable from Sil-Tech of Rs.3,45,000/-,\nInterest on FDs Rs.5,46,999/- and Bank interest of Rs.10,67,656/-. The\nassessee has shown amount applied