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. There was even an expenditure incurred on account of Foreign Tour both by Mr. Vikram Chavan, Managing Trustee and Ms. Pratima Chavan, Trustee Secretary respectively

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

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"

section (6) to provide that depreciation shall not be allowed as deduction in respect of any asset, acquisition of which has been claimed as an application of income u/s.11. However the above amendment is applicable only from Assessment Year 2015-16 and the following High Courts have confirmed that this amendment will not apply to the preceding Assessment Years

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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2

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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2

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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2

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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2

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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2

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

Section 2(15) of the Act; (ii) Whether the assessee is charitable trust. After recording the submissions of the parties herein, we take up ITA No.2338/PUN/2016 for the assessment year 2011-12 as lead case for adjudication. ITA No.2338/PUN/2016 A.Y.2011-12 5. The brief facts in this case are that the assessee is a registered trust engaged in the activity

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

Section 2(15) of the Act; (ii) Whether the assessee is charitable trust. After recording the submissions of the parties herein, we take up ITA No.2338/PUN/2016 for the assessment year 2011-12 as lead case for adjudication. ITA No.2338/PUN/2016 A.Y.2011-12 5. The brief facts in this case are that the assessee is a registered trust engaged in the activity

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

Section 2(15) of the Act; (ii) Whether the assessee is charitable trust. After recording the submissions of the parties herein, we take up ITA No.2338/PUN/2016 for the assessment year 2011-12 as lead case for adjudication. ITA No.2338/PUN/2016 A.Y.2011-12 5. The brief facts in this case are that the assessee is a registered trust engaged in the activity

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

Section 2(15) of the Act; (ii) Whether the assessee is charitable trust. After recording the submissions of the parties herein, we take up ITA No.2338/PUN/2016 for the assessment year 2011-12 as lead case for adjudication. ITA No.2338/PUN/2016 A.Y.2011-12 5. The brief facts in this case are that the assessee is a registered trust engaged in the activity

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

24)(ii - a) sections 12A(1)(a)/12A and\nsection 11(1)(d) of the Act.\"\n3. Aggrieved, the assessee filed appeal(s) for both the AYs before the Ld.\nCIT(A) who dismissed the appeal(s) of the assessee and upheld the order(s)\nof the Ld. AO for both the AYs vide his separate appellate order(s) both

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

24)(ii - a) sections 12A(1)(a)/12A and\nsection 11(1)(d) of the Act.”\n3.\nAggrieved, the assessee filed appeal(s) for both the AYs before the Ld.\nCIT(A) who dismissed the appeal(s) of the assessee and upheld the order(s)\nof the Ld. AO for both the AYs vide his separate appellate order(s) both

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

24. The Ld. Special Counsel for the Revenue submitted that while allowing the claim of exemption u/s 11 of the Act, the Ld. CIT(A) has not taken into consideration the fact that the assessee had failed to meet the mandatory requirements of Section 11 and 12 of the Act i.e. claiming exemption in the return of income

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

24. The Ld. Special Counsel for the Revenue submitted that while allowing the claim of exemption u/s 11 of the Act, the Ld. CIT(A) has not taken into consideration the fact that the assessee had failed to meet the mandatory requirements of Section 11 and 12 of the Act i.e. claiming exemption in the return of income

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

24. The Ld. Special Counsel for the Revenue submitted that while allowing the claim of exemption u/s 11 of the Act, the Ld. CIT(A) has not taken into consideration the fact that the assessee had failed to meet the mandatory requirements of Section 11 and 12 of the Act i.e. claiming exemption in the return of income

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

24. The Ld. Special Counsel for the Revenue submitted that while allowing the claim of exemption u/s 11 of the Act, the Ld. CIT(A) has not taken into consideration the fact that the assessee had failed to meet the mandatory requirements of Section 11 and 12 of the Act i.e. claiming exemption in the return of income

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

24. The Ld. Special Counsel for the Revenue submitted that while allowing the claim of exemption u/s 11 of the Act, the Ld. CIT(A) has not taken into consideration the fact that the assessee had failed to meet the mandatory requirements of Section 11 and 12 of the Act i.e. claiming exemption in the return of income