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 [1992] 195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable

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 [1992] 195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable

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 [1992] 195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable

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 [1992] 195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable

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 [1992] 195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable

MARATHWADA ASSOCIATION OF SMALL SCALE INDUTRIES & AGRICULTURE,PUNE vs. CIT(A), ADDL/JCIT(A)1, GURUGRAM

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

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

charitable trust registered under section 12A, had substantially satisfied the condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form No.10B. 8. Referring to the decision of the Pune Bench of the Tribunal in the case of DCIT vs. Audyogik Shikshan Mandal (2022) 195

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

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 :

trust for charitable purposes in the earlier years cannot be doubted with. Even otherwise, no adverse findings were given by the revenue with regard to the existence of the assessee society for 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

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]

trust for charitable purposes in the earlier years cannot be doubted with. Even otherwise, no adverse findings were given by the revenue with regard to the existence of the assessee society for 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

MARWADI NAVYUVAK VACHANALAYA ,LATUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

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

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandamarwadi Navyuvak Vachanalaya Cit(Exemption), Pune Marwadi Navyuvak Vachanal, Vs. Main Road, Latur – 413512 Pan: Aabtm2714L (Appellant) (Respondent) Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

195 ITD 200 (Pune-Trib.), he submitted that the Tribunal in the said decision has held that where the assessee trust, registered under section 12A and engaged in providing medical help, education help and relief to poor had let out its halls and buildings for earning rental income so as to fund its charitable

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

Charitable Organization and engaged in imparting education through various schools and colleges at the place called Miraj and adjoining districts. Nil income declared in the return for A.Y. 2012-13 furnished on 26.02.2013 and the case selected for regular scrutiny and order u/s.143(3) was passed on 25.03.2015 assessing the total income at Nil. Ld. Assessing Officer (AO) examined

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

Charitable Organization and engaged in imparting education through various schools and colleges at the place called Miraj and adjoining districts. Nil income declared in the return for A.Y. 2012-13 furnished on 26.02.2013 and the case selected for regular scrutiny and order u/s.143(3) was passed on 25.03.2015 assessing the total income at Nil. Ld. Assessing Officer (AO) examined

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

Charitable Organization and engaged in imparting education through various schools and colleges at the place called Miraj and adjoining districts. Nil income declared in the return for A.Y. 2012-13 furnished on 26.02.2013 and the case selected for regular scrutiny and order u/s.143(3) was passed on 25.03.2015 assessing the total income at Nil. Ld. Assessing Officer (AO) examined

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

Charitable Organization and\nengaged in imparting education through various schools and\ncolleges at the place called Miraj and adjoining districts. Nil\nincome declared in the return for A.Y. 2012-13 furnished on\n26.02.2013 and the case selected for regular scrutiny and\norder u/s.143(3) was passed on 25.03.2015 assessing the total\nincome at Nil. Ld. Assessing Officer (AO) examined

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

Charitable Organization and\nengaged in imparting education through various schools and\ncolleges at the place called Miraj and adjoining districts. Nil\nincome declared in the return for A.Y. 2012-13 furnished on\n26.02.2013 and the case selected for regular scrutiny and\norder u/s.143(3) was passed on 25.03.2015 assessing the total\nincome at Nil. Ld. Assessing Officer (AO) examined

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

Charitable Organization and\nengaged in imparting education through various schools and\ncolleges at the place called Miraj and adjoining districts. Nil\nincome declared in the return for A.Y. 2012-13 furnished on\n26.02.2013 and the case selected for regular scrutiny and\norder u/s.143(3) was passed on 25.03.2015 assessing the total\nincome at Nil. Ld. Assessing Officer (AO) examined

PATAN EDUCATION SOCIETY,SATARA vs. ITO EXEMPTION 1, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.705/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Patan Education Society, Vs. Ito (Exemption)-1, Shikka Mension, Patan S.O., Pune. Patan, Satara- 415206. Pan : Aaatp8412H Appellant Respondent Assessee By : Shri Prateek Jha & Shri Prayag Jha Revenue By : Shri Vinod Pawar Date Of Hearing : 08.01.2026 Date Of Pronouncement : 04.02.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.01.2025 Passed By Ld. Addl./Jcit(A)-2, Visakhapatnam [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Ld Cit(A) Erred In Sustaining The Order Under Section 143(1) Without Appreciating That The Adjustment Made Was Beyond The Purview Of The Provisions Of Section 143(1).

charitable trust duly registered u/s 12A of the IT Act, engaged in the activity of providing educational services by running an English Medium 3 School at Patan, Distt. Satara. The return of income for the year under consideration i.e. for assessment year 2017-18 was furnished by the assessee trust on 15.12.2017 declaring Nil income after claiming deduction of Rs.58

INCOME-TAX OFFICER vs. MAHATMA GANDHI MISSION,, AURANGABAD

In the result, both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1633 & 1634/Pun/2014 यििाारण वषा / Assessment Years : 2010-11 & 2011-12 The Income Tax Officer, अऩीऱाथी/Appellant Ward 1(1), Aurangabad …. Vs. Mahatma Gandhi Mission, Mgm Campus, N-6, Cidco, …. प्रत्यथी / Respondent Aurangabad Pan: Aaatm4256E अऩीऱाथी की ओर से / Appellant By : Shri Rajeev Kumar, Cit प्रत्यथी की ओर से / Respondent By : Shri Pramod Shingte

Charitable Foundation Poona in Civil Appeal No.7186 of 2014, judgment dated 13.12.2017. 6. The learned Departmental Representative for the Revenue placed reliance on the order of Assessing Officer. 7. We have heard the rival contentions and perused the record. The assessee before us is a Trust and is registered under section 12A of the Act. The assessee was running hospitals

INCOME-TAX OFFICER vs. MAHATMA GANDHI MISSION,, AURANGABAD

In the result, both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1633 & 1634/Pun/2014 यििाारण वषा / Assessment Years : 2010-11 & 2011-12 The Income Tax Officer, अऩीऱाथी/Appellant Ward 1(1), Aurangabad …. Vs. Mahatma Gandhi Mission, Mgm Campus, N-6, Cidco, …. प्रत्यथी / Respondent Aurangabad Pan: Aaatm4256E अऩीऱाथी की ओर से / Appellant By : Shri Rajeev Kumar, Cit प्रत्यथी की ओर से / Respondent By : Shri Pramod Shingte

Charitable Foundation Poona in Civil Appeal No.7186 of 2014, judgment dated 13.12.2017. 6. The learned Departmental Representative for the Revenue placed reliance on the order of Assessing Officer. 7. We have heard the rival contentions and perused the record. The assessee before us is a Trust and is registered under section 12A of the Act. The assessee was running hospitals