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

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

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

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

trust as it is involved in charitable work and hence it has to be given the benefits of section 11 of the Act. The Ld. AR brought to our attention that the Ld. CIT(A) has passed the said appellate order in section 143(3) proceedings also on 06.12.2023 which is the same date on which

JAGADGURU PANCHACHARYA EDUCATION SOCIETY,KOLHAPUR vs. ITO EXEMPTION WARD, KOLHAPUR

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Charitable Trust (Education Society) registered u/s 12AA of the IT Act. The return for A.Y. 2018-19 was filed on 02-07-2018 on NIL income after claiming exemption of Rs.3,79,22,156/- u/s 11 of The IT Act. The audit report in Form 10B was obtained duly audited dated 10-05-2018. Inadvertently, the same was submitted online

INDIAN MEDICAL ASSOCIATION,PUNE vs. ADDL-JCIT(A)-1 VISAKHAPATNAM, E-ORDER

In the result, appeal of the assessee is partly allowed

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.772/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Indian Medical Association, V The Addl-Jcit(A)-I, Pcb Branch, Niramaya S Visakhapatnam, E-Order. Hospital, Behind Post Office, Chinchwad Station, Pune – 411019. Pan: Aabti0892B Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 26/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl/Jcit(A)-1, Visakhapatnam Under Section 250 Of The Act Dated 31.01.2024 For The A.Y.2016-17 Emanating From The Order U/Sec.143(1) Of The Act Dated 02.01.2018. The Assessee Has Raised The Following Grounds Of Appeal: 1. Exemption U/S 11: The Learned A.O Has Erred In Confirming The Total Income Of The Assessee At Rs.33,84,440/- As Against Returned Income Of Rs 31,040/- Indian Medical Association [A]

charitable purposes in the assessment years under appeal…………………… …………………. 6.13 We hold that since the only reason for denial of exemption u/s 11 was absence of registration u/s 12AA (which was granted to assessee society on 29.10.2010 with effect from 1.4.2010) for the relevant assessment years and on no other ground, the benefit of change in law as above by Finance

JEEVPRABHA CHARITABLE TRUST,PUNE vs. INCOME TAX EXEMPTION, WARD-1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

Trust engaged in charitable activities\nin the field of education, cultural, social, medical relief and woman\nempowerment etc., and registered u/s 12AA of the Act, had for\n assessment year 2018-19 [for short “AY”] filed its return of income\n[for short “ITR”] u/s 139(4D) on 13/07/2018 declaring total income at\n*3,30,680/- after a claim

KOKAN KALA & SHIKSHAN VIKAAS SANSTHA,NETARDE vs. ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX, CPC

The appeal of the appellant is ALLOWED in above terms

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 645/Pun/2021 Kokan Kala Shikshan Vikaas Sanstha 157, Netarde, Kholbagwadi, Sindhudurg – 416511. Pan:Aactk0913A . . . . . . . अपीलाथी / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax Cpc, Bengaluru. . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Sarvesh Khandelwal Revenue By : Shri Ramnath Murkunde सुनवाई की तारीख / Date Of Conclusive Hearing : 01/12/2022 घोषणा की तारीख / Date Of Pronouncement : 30/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Order Of First Appellate Authority [For Short “Faa / Nfac”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Confirming The Denial Of Exemption Claimed U/S 11 & 12 By The Deputy Commissioner Of Income Tax, Cpc, Bengaluru [For Short “Ao”] Vide Its Order Dt. 12/07/2019 Passed U/S 143(1) Of The Act, Is Challenged By The Present Appeal On The Following Grounds;

Trust engaged in charitable activities in the field of education, cultural, social, medical relief and woman empowerment etc., and registered u/s 12AA of the Act, had for assessment year 2018-19 [for short “AY”] filed its return of income [for short “ITR”] u/s 139(4D) on 13/07/2018 declaring total income at ₹3,30,680/- after a claim of exemption