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) of the Income-tax Act, 1961. It is therefore prayed, that the order of the AO be upheld.” 9. Ld. AR appearing from the side of the assessee trust submitted before us that the order passed by Ld. CIT(A)/NFAC is justified. Ld. AR submitted before us that the trust is involved in charitable

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) of the Income-tax Act, 1961. It is therefore prayed, that the order of the AO be upheld.” 9. Ld. AR appearing from the side of the assessee trust submitted before us that the order passed by Ld. CIT(A)/NFAC is justified. Ld. AR submitted before us that the trust is involved in charitable

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA PUNE METRO , PUNE

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable

CREDAI - PUNE METRO,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, PUNE

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA METRO PUNE, PUNE

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable

CREDAI-PUNE METRO,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, PUNE

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

charitable objects of the trust. We, therefore, uphold the decision of the ld. CIT(A) in disallowing the exemption u/s.11 invoking the provisions of section 13(1)(c) r.w.s. 13(2) of the Act. 15

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 trusts. He submitted that in any case breach of trust which does not affect the vires of validity of the trust cannot lead to denial of benefits of section 11 and cancellation of registration. For the above proposition, he relied on the decision of the Hon‟ble Jharkhand High Court in the case of CIT vs. Karimia Trust reported

AUDYOGIK NIDHI VISHWAST SANSTHA POONA,PUNE vs. CIT EXEMPTION, PUNE, PMT BUILDING

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

Bench: Shri R. K. Panda & Ms. Astha Chandraaudyogik Nidhi Vishwast Sanstha The Cit (Exemption), Poona Pune 366, Narayan Peth, Limaye Vs. Building, Laxmi Road, Pune – 411030 Pan: Aaata1619H (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 05-02-2025 Date Of Pronouncement : 30-04-2025 O R D E R

charitable purpose for public at large and finding recorded by Commissioner that activities of assessee Society were in nature of trade, commerce or business and covered by proviso to section 2(15) was not correct finding, thus, Tribunal was justified in directing Commissioner to grant registration under section 12AA. 9 14. Referring to the decision of the Indore Bench

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

section 12AB(4).\n3. The learned Pr. Commissioner of Income Tax has erred in law and on\nfacts to ascertain that the appellant has carried out the charitable\nactivity prescribed u/s 2(15) of the Act and that the activities of the\nsociety are genuine.\n4. The learned Pr. Commissioner of Income Tax has erred in law and on\nfacts

GOLDEN CHARITABLE TRUST,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION PUNE, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

section 2(15) of the Act. Though assessee has claimed that assessee has not carried out such activities, but admittedly one of the objects of the assessee is construction of houses, housing colonies for low-income groups. To become eligible for 4 Golden Charitable Trust

INCOME TAX OFFICER, WARD-11(1), PUNE, PUNE vs. MAHARASHTRA CRICKET ASSOCIATION, PUNE, PUNE

In the result, the appeal of the Revenue is allowed for statistical\npurposes

trust u/s 12A of the Act with effect from AY 2009-10 on account\nof amendment to section 2(15) due to which the assessee does not remain\nto be a charitable

BRAHMAN SABHA KARVEER,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, the appeal of the assessee is allowed

trust were not wholly applied for charitable purpose instead the surplus funds were invested in the form of FDs with the bank (2) the appellant society was in receipt of income from the letting out of Event Hall and Bhaktniwas, thereby attracting the proviso to section 2(15

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:

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 objects, proviso to section 2(15

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

section 2(15) is based on an incorrect presumption. the appellant is involved in charitable work. The appellant is not to be treated as religious but as a charitable trust

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

2. In the matter, the memorandum explaining the relevant provisions of the Finance Bill, 2017 reads as under: "as per the existing provisions of said section, the entities registered under section 12AA are required to file return of income under subsection (4A) of section 139, if the total income without giving effect to 05 Standards & Norms, Legal Series

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

2. In the matter, the memorandum explaining the relevant provisions of the Finance Bill, 2017 reads as under: "as per the existing provisions of said section, the entities registered under section 12AA are required to file return of income under subsection (4A) of section 139, if the total income without giving effect to 05 Standards & Norms, Legal Series

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

2. In the matter, the memorandum explaining the relevant provisions of the Finance Bill, 2017 reads as under: "as per the existing provisions of said section, the entities registered under section 12AA are required to file return of income under subsection (4A) of section 139, if the total income without giving effect to 05 Standards & Norms, Legal Series