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

charitable purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption

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

charitable purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption

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

charitable purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

Charitable activities. Therefore, the same is violation of section 12AB(1)(b)(i)(B) By not registering itself with the Charity Commissioner or any other relevant law applicable to the Public Trust, the assessee is found to be involved in specific violation under clause 'f of explanation to sub-section 12AB(4) ……....As per discussions in para 8.7 1

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandra

charitable trust established for imparting education to rural areas without any profit motive. It enjoys registration u/s 12AA of the Act granted vide order dated 12.09.2018 effective from A.Y 2018-19 onwards. It claimed benefit ws 11 and 12 of the Act of Rs. 13587109/-. However, CPC while processing w/s 143(1)(a) of the Act denied the said exemption

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

charitable trust established for imparting education to rural areas without any profit motive. It enjoys registration u/s 12AA of the Act granted vide order dated 12.09.2018 effective from A.Y 2018-19 onwards. It claimed benefit ws 11 and 12 of the Act of Rs. 13587109/-. However, CPC while processing w/s 143(1)(a) of the Act denied the said exemption

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,PUNE vs. ITO, EXEMPTION, PUNE, PUNE

Bench: Shri Manish Borad & Ms. Astha Chandra

charitable trust established for imparting education to rural areas without any profit motive. It enjoys registration u/s 12AA of the Act granted vide order dated 12.09.2018 effective from A.Y 2018-19 onwards. It claimed benefit ws 11 and 12 of the Act of Rs. 13587109/-. However, CPC while processing w/s 143(1)(a) of the Act denied the said exemption

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

charitable trust established for imparting education to rural areas without any profit motive. It enjoys registration u/s 12AA of the Act granted vide order dated 12.09.2018 effective from A.Y 2018-19 onwards. It claimed benefit ws 11 and 12 of the Act of Rs. 13587109/-. However, CPC while processing w/s 143(1)(a) of the Act denied the said exemption

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

charitable trust established for imparting education to rural areas without any profit motive. It enjoys registration u/s 12AA of the Act granted vide order dated 12.09.2018 effective from A.Y 2018-19 onwards. It claimed benefit ws 11 and 12 of the Act of Rs. 13587109/-. However, CPC while processing w/s 143(1)(a) of the Act denied the said exemption

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

charitable\ntrust registered under the Maharashtra Public Trust Act, 1950. It\nwas formed on 27.01.1977 and firstly it was granted registered\nunder the regulatory law on 30.09.1977 and thereafter\nregistration under the old regime was granted u/s.12A on\n04.12.1982. Main objects of POGS from its Memorandum of\nAssociation are to promote (i) professional Fellowship amongst the\nmembers; (ii) to encourage

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

Charitable\nTrust and running a Medical College, Hospital and Research Centre was\nsubjected to search u/s.132 of the Act carried out on 25.08.2022 and\ncertain documents alleged to be incriminating in nature were found and\nseized. Assessee trust enjoys registration u/s.12A of the Act granted on\n16.02.2001 which was subsequently renewed u/s.12AB(1) of the Act\nw.e.f 01.04.2021. During

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

1) of section 12AA, as the case may be, and subsequently,-- a) The Principal Commissioner or Commissioner has noticed occurrence of one or more specified violations during any previous year; or b) The Principal Commissioner or Commissioner has received a reference from the Assessing Officer under the second proviso to sub-section (3) of section 143 for any previous year

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

Charitable Trust and running a Medical College, Hospital and Research Centre was subjected to search u/s.132 of the Act carried out on 25.08.2022 and certain documents alleged to be incriminating in nature were found and seized. Assessee trust enjoys registration u/s.12A of the Act granted on 16.02.2001 which was subsequently renewed u/s.12AB(1) of the Act w.e.f 01.04.2021. During

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

1), only the Company or Cooperative Societies registered under the Societies Registration Act are excluded and the remaining association of persons or body of individuals where indeterminate, tax is leviable at the Maximum Marginal Rate. Before me, Ld. Counsel for the assessee has stated that assessee is a registered Charitable Trust and it is carrying out the charitable activity

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

1), only the Company or Cooperative Societies registered under the Societies Registration Act are excluded and the remaining association of persons or body of individuals where indeterminate, tax is leviable at the Maximum Marginal Rate. Before me, Ld. Counsel for the assessee has stated that assessee is a registered Charitable Trust and it is carrying out the charitable activity

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

1), only the Company or Cooperative Societies registered under the Societies Registration Act are excluded and the remaining association of persons or body of individuals where indeterminate, tax is leviable at the Maximum Marginal Rate. Before me, Ld. Counsel for the assessee has stated that assessee is a registered Charitable Trust and it is carrying out the charitable activity

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

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

1) of section 12AA, as the case\nmay be, and subsequently,—\n(a) the Principal Commissioner or Commissioner has noticed occurrence of\none or more specified violations during any previous year; or\n(b) the Principal Commissioner or Commissioner has received a reference\nfrom the Assessing Officer under the second proviso to sub-section (3)\nof section 143

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under Sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under