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

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

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

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

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

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

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

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

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

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

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

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

DEPUTY COMMISSIONER OF INCOME-TAX vs. MAHARSHI KARVE STREE SHIKSHAN SANSTHA,,

In the result, both the appeals of assessee and Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1409/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Maharshi Karve Stree Shikshan Samstha Karvenagar, अऩीऱाथी/Appellant Pune – 411052 …. Pan: Aaatm1969L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 11(1), Pune

147 of the Act. The proposal of Assessing Officer was to tax the income of assessee trust at maximum marginal rates under section 11(4) r.w.s. 11(1)(a) of the Act and the assessee was also asked to explain exemption claimed under section 10(23C)(vi) of the Act as granted to the assessee trust by CCIT. The Assessing

MAHARSHI KARVE STREE SHIKSHAN SAMSTHA vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee and Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1409/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Maharshi Karve Stree Shikshan Samstha Karvenagar, अऩीऱाथी/Appellant Pune – 411052 …. Pan: Aaatm1969L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 11(1), Pune

147 of the Act. The proposal of Assessing Officer was to tax the income of assessee trust at maximum marginal rates under section 11(4) r.w.s. 11(1)(a) of the Act and the assessee was also asked to explain exemption claimed under section 10(23C)(vi) of the Act as granted to the assessee trust by CCIT. The Assessing

SHREE MARUTI DEVASTHAN,,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION),,

In the result, both the appeals of different assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

Charitable Religious Trust. Appellant prays to add after around, modify, clarify and/ or withdraw the ground/s, as accession may demand.” 3. Both the appeals connected to the different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issue, reference is being made

RAGHAVDAS EDUCATIONAL & MEDICAL FOUNDATION & RESEARCH CENTRE,,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION),,

In the result, both the appeals of different assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

Charitable Religious Trust. Appellant prays to add after around, modify, clarify and/ or withdraw the ground/s, as accession may demand.” 3. Both the appeals connected to the different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issue, reference is being made

ASHIRWAD CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE, PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

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

charitable trust and hence has to be given the benefits of the section 11 of the Act 3. The learned Commissioner of Income tax (Appeals) erred in passing his Appellate Order upholding the Order under Section 147

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

147 shall be taken by\nthe assessing officer in case of such trust or institution for nay assessment\nyear preceding the aforesaid assessment year only for non-registration of\nsuch trust or institution for the said assessment year.\nIt is evident from the plain reading of first proviso to section 12A(2)\nthat it is applicable only in case

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

147 shall be taken by\nthe assessing officer in case of such trust or institution for nay assessment\nyear preceding the aforesaid assessment year only for non-registration of\nsuch trust or institution for the said assessment year.\nIt is evident from the plain reading of first proviso to section 12A(2)\nthat it is applicable only in case

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

In the result, the appeal filed by the assessee stands partly allowed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

147 taxmann.com 283 (Gujarat), the Assessee a Public Charitable Trust had been filing returns of income in time along with audit report under section

ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

In the result, both the appeals of the Revenue in ITA Nos

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपीऱ सं. / Ita Nos. 1916 & 1917/Pun/2017 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Assistant Commissioner Of Income Tax, Exemption Circle, Aurangabad. .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad Pan : Aaate2231P ……प्रत्यथी / Respondent

charitable trust registered under section 12A of the Act. Examination of its audited statements of account for the year in question in the course of enquiry conducted in connection with the assessee’s application dated 14/05/2008 made to the Islamic Development Bank, Jeddah for grant of financial assistance of Rs.4.18 Crore revealed that the assessee had applied less than

ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

In the result, both the appeals of the Revenue in ITA Nos

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपीऱ सं. / Ita Nos. 1916 & 1917/Pun/2017 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Assistant Commissioner Of Income Tax, Exemption Circle, Aurangabad. .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad Pan : Aaate2231P ……प्रत्यथी / Respondent

charitable trust registered under section 12A of the Act. Examination of its audited statements of account for the year in question in the course of enquiry conducted in connection with the assessee’s application dated 14/05/2008 made to the Islamic Development Bank, Jeddah for grant of financial assistance of Rs.4.18 Crore revealed that the assessee had applied less than

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.

section 2(15) is prospective. Ld. AR also furnished supplementary paperbook wherein brief notes/written submission & financial statements & copy of an affidavit stating that the list of corpus donation was furnished before the AO, were attached. Ld. AR further submitted that the Departmental Appeals for A.Y. 2016-17 and 2017-18 have been dismissed by this Tribunal on the ground

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.

section 2(15) is prospective. Ld. AR also furnished supplementary paperbook wherein brief notes/written submission & financial statements & copy of an affidavit stating that the list of corpus donation was furnished before the AO, were attached. Ld. AR further submitted that the Departmental Appeals for A.Y. 2016-17 and 2017-18 have been dismissed by this Tribunal on the ground

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 :

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)] CIT v. TBI Education Trust [(2018) 96 Taxmann.com