SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

charitable trust ensures or is used or applied for the benefit of a person specified under section 13(3), the entire income of the trust is denied exemption. Considering the legal position emerging from the clear language of the statute as well as the case laws referred to, this contention of the appellant is also hereby rejected

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

charitable trust ensures or is used or applied for the benefit of a person specified under section 13(3), the entire income of the trust is denied exemption. Considering the legal position emerging from the clear language of the statute as well as the case laws referred to, this contention of the appellant is also hereby rejected

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

charitable trust ensures or is used or applied for the benefit of a person specified under section 13(3), the entire income of the trust is denied exemption. Considering the legal position emerging from the clear language of the statute as well as the case laws referred to, this contention of the appellant is also hereby rejected

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

charitable trust ensures or is used or applied for the benefit of a person specified under section 13(3), the entire income of the trust is denied exemption. Considering the legal position emerging from the clear language of the statute as well as the case laws referred to, this contention of the appellant is also hereby rejected

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

charitable trust ensures or is used or applied for the benefit of a person specified under section 13(3), the entire income of the trust is denied exemption. Considering the legal position emerging from the clear language of the statute as well as the case laws referred to, this contention of the appellant is also hereby rejected

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 Trust. The word 'Property' is used in the widest import indicating all that a person has dominance over. As held by the Bombay High Court in the case of A.J. Patel v. CIT (1974) 97 ITR 683, even the right to exploit either side of the bridge as advertising space so as to yield income, was property which could

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

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

ASSISTANT OINT COMMISSIONER OF INCOME-TAX vs. PYC HINDU GYMKHANA,, PUNE

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

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

1)(iv) which allows the entire cost of asset so that depreciation was statutorily barred. However, in the case of an assessee being a charitable trust, the capital expenditure incurred is allowed as an application of income and that tax depreciation was allowable on the assets the cost of which has been fully allowed as an application of income u/s.11

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. VISHWATMAK JANGLIMAHARAJ ASHRAM TRUST, KOPARGAON, AHMEDNAGAR

In the result, appeal of the Revenue is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.58/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of V Vishwatmak Janglimaharaj Income Tax, S Ashram Trust, Aurangabad. At Kokamthan, Po. Jeur Kumbhari, Kopargaon, Ahmednagar – 423601. Maharashtra. Pan: Aaatv1688B Appellant/ Revenue Respondent / Assessee Assessee By Shri Abhay A Shastri –Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 12/03/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.11.2024 For Assessment Year 2017-18. The Revenue Has Raised The Following Grounds Of Appeal :

160/- The assessee submitted that it is a registered charitable trust u/s 12A of the Act. As per the submissions of the assessee, their trust is entirely working for religious purpose and charitable purpose. The assessee also submitted that their trust is benefited by the exclusion provided under clause (b) of subsection (2) of section 115BBC

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

160,525,674 is disallowed on account of the expenses incurred towards CSR activity. Out of this expenditure, an amount of INR 8,10,85,470 is the deduction claimed under section 80G of the Act. Copy of the receipts are attached as Annexure 4A till 4G for your reference." 8. Referring to paras 87 to 131 of the paper

MUSLIM EDUCATION SOCIETY,RATNAGIRI vs. INCOME TAX OFFICER, KOLHAPUR

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

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

charitable activities amounting to Rs.2,15,77,799/- and the total expenditure which is application of income u/s 11 of the Act amounted to Rs.2,16,19,901/- resulting into deficit of Rs. 42,102/-. It was thus, claimed that the surplus is less than 15% of the gross income which is evident from the audited accounts of the assessee