ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

3 SCC 346’ and in ‘CIT Vs Metha Charitable Prajnalay Trust’ [2012] 28 Taxmann.com 73 (Del.) in similar facts & circumstance upheld the denial to grant registration and exemption by holding that, meagre amount of profits spent by for the benefit of few people of general public do not ispo-facto enough to establish the existence of the assessee is solely

SHRI MULTANCHAND BORA TRUST,PUNE vs. ACIT, EXEMPTION, CIRCLE- AURANGABAD, AURANGABAD

In the result, the Appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1312/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, S. Commissioner Of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. Pan: Aafts3329F Appellant/ Assessee Respondent / Revenue Assessee By Shri Shrenik Gandhi Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 09/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune At Nashik Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 30.03.2025 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 20.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Ground No. 1: The Learned Cit (Exemption) Seriously Erred On The Facts & Law, In Exercising The Revisionary Powers Under Section

charitable purpose. It is mandatory for the Assessing Officer to follow the CBDT Instructions/Circulars. In this case by not conducting the inquiry regarding activities of the DONEE trusts the Assessing Officer has violated the CBDT instruction. 9.4 In this context, we will like to refer to the decision of Hon’ble Supreme Court of India in the case of Commissioner

M/S ROTARY CLUB OF AKURDI CHARTABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1025/Pun/2024 Rotary Club Of Akurdi Charitable Trust Office No.-5, 2Nd Flr., Prasun Arcade, Opp. Gokul Hotel, Pimpri, Pune-411018. Pan:Aabtr3607D . . . . . . . अपीलार्थी / Appellant

3 of 7 Rotary Club of Akurdi Charitable Trust barred by limitation, (ii) the appellant was not entitled to the extended time period in terms of circular 08/2023 dt. 24/05/2023 and (iii) absence of explicit provision/power to condone the delay in filing application for regular/final registration. (iv) non-compliance with the show cause notice including non-production of certificate

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

3 of 10 Shri Narayan Gurudeva Trust Vs CIT(E) ITA No. 1520 & 1521/PUN/2024 vouch predominantly; (i) whether applicant is a public charitable trust established in accordance with applicable law & in operation as such [Constitution/Establishment] (iii) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (E), PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

3 of 10 Shri Narayan Gurudeva Trust Vs CIT(E) ITA No. 1520 & 1521/PUN/2024 vouch predominantly; (i) whether applicant is a public charitable trust established in accordance with applicable law & in operation as such [Constitution/Establishment] (iii) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects

SARATHI YOUTH FOUDATION,SOLAPUR vs. CIT, EXEMPTION, PUNE, PUNE

The appeal is partly allowed for statistical purpose in above terms

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1036/Pun/2023 Sarathi Youth Foundation 85, Mother India Nagar, 70 Feet Road, Solapur North, Solapur-413003. Pan: Aalts4266M . . . . . . . अपीलार्थी / Appellant

Charitable Trust’ [226 TTJ 961]. 8. Maintaining parity with former decisions, we hold the application of the appellant was filed well within the extended time limit and in consequence we set-aside the impugned order of rejection for remand with a direction to treat appellant’s application dt. 30/09/2023 as filed within the time limit prescribed u/c (iii) to first

DNYANYOGI FOUNDATION SANGLI,SANGLI vs. CIT- EXEMPTION, PUNE, PUNE

In the result, both the appeals in ITA Nos

3) of the BPT Act, 1950\nprovides that \" no trustee shall borrow moneys (whether by way of mortgage\nor otherwise) for the purpose of or on behalf of the trust of which he is a\ntrustee, except with the previous sanction of the Charity Commissioner, and\nsubject to such conditions and limitations as may be imposed

DNYANYOGI FOUNDATION SANGLI,SANGLI vs. CIT-EXEMPTION, PUNE, PUNE

In the result, both the appeals in ITA Nos

3) of the BPT Act, 1950\nprovides that \" no trustee shall borrow moneys (whether by way of mortgage\nor otherwise) for the purpose of or on behalf of the trust of which he is a\ntrustee, except with the previous sanction of the Charity Commissioner, and\nsubject to such conditions and limitations as may be imposed

SHASHVAT PAEDIATRIC CARE FOUNDATION,NAGPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE

The appeal is allowed for statistical purpose in above terms

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1217/Pun/2023 Shashvat Paediatric Care Foundation 51, Narkesari Layout, Jayprakash Nagar, Khamla Rd., Nagpur-440225 Pan: Abcts7980G . . . . . . . अपीलार्थी / Appellant

3 of impugned order it as an undisputed fact that the appellant assessee was granted a provisional registration u/c (iv) of s/s (5) of section 80G of the Act by an order u/c (vi) of s/s (5) of section 80G of the Act by the Ld. CIT(E). Therefore, there remains no reason to draw out appellant’s case from

P Y C HINDU GYMKHANA,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

trust. Assessee in its submission has stated that all these details were filed before the ld. AO which have been thoroughly examined during the course of assessment proceedings and further stated that since the alleged receipts of income from rent, collecting event receipts, Gymkhana subscribers etc. at Rs.81,34,015/- is less than 20% of the gross receipts of Rs.5