BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

Charitable organization on 16-06-1975 under Bombay Public Trust Act, 1950. The main objects of the trust include imparting primary, secondary, higher, university technical education and also to reconstruct temples/hospitals/Dharmashalas etc. Assessee was granted registration u/s.12AA of the Act vide order dated 02-08-1976. Assessee has been consistently claiming exemption u/s.11 of the Act. 4. Assessee submitted that

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandra

charitable trust and engaged in carrying out educational activities. It is registered u/s 12A/12AA of the Income Tax Act, 1961 (the “Act”). For AY 2020-21, the assessee filed its return of income on 30.03.2021 u/s 139 of the Act declaring taxable income at Rs.Nil after claiming exemption u/s 11 of the Act. The assessee also filed Form

BR NATH PAI SHIKSHAN SANSTHA,KUDAL vs. ITO, EXEMPTION, EXEMPTION WARD

In the result the appeal filed by the assessee in ITA\nNo

charitable activities of running the CBSE\nSchool, Nursing College and other educational courses. The\nassessee furnished return of income within the extended time limit\nof 15.02.2021 i.e. on 14.02.2021 declaring total income of Rs.Nil\nafter claiming exemption u/s 11 of the IT Act. In the return of\nincome gross total receipt were disclosed at Rs.3

BR NATH PAI SHIKSHAN SANSTHA,KUDAL vs. ITO, EXEMPTION, EXEMPTION WARD

In the result the appeal filed by the assessee in ITA\nNo

charitable activities of running the CBSE\nSchool, Nursing College and other educational courses. The\nassessee furnished return of income within the extended time limit\nof 15.02.2021 i.e. on 14.02.2021 declaring total income of Rs.Nil\nafter claiming exemption u/s 11 of the IT Act. In the return of\nincome gross total receipt were disclosed at Rs.3

BR NATH PAI SHIKSHAN SANSTHA,KUDAL vs. ITO, EXEMPTION, EXEMPTION

In the result the appeal filed by the assessee in ITA\nNo

charitable activities of running the CBSE\nSchool, Nursing College and other educational courses. The\nassessee furnished return of income within the extended time limit\nof 15.02.2021 i.e. on 14.02.2021 declaring total income of Rs.Nil\nafter claiming exemption u/s 11 of the IT Act. In the return of\nincome gross total receipt were disclosed at Rs.3

RAMESH GARWARE CHARITY TRUST,PUNE vs. EXEMPTION WARD 1(1), PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.776/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Ramesh Garware Charitable V The Exemption Ward- Trust, S. 1(1), Pune. P B Box 3, Ramesh Garware Farm, Nda Road, Khadakwasla, Pune – 411023. Maharashtra. Pan: Aaatr6365D Appellant/ Assessee Respondent / Revenue Assessee By Shri Dalpat Shah – Ar(Virtual) Revenue By Shri Vinod Pawar – Addl.Cit(Dr) Date Of Hearing 08/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Addl./Joint Commissioner Of Income Tax[Jcit(A)], Thiruvanantpura Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 14.08.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Charitable V The Exemption Ward- Trust, s. 1(1), Pune. P B Box 3, Ramesh Garware Farm, NDA Road, Khadakwasla, Pune – 411023. Maharashtra. PAN: AAATR6365D Appellant/ Assessee Respondent / Revenue Assessee by Shri Dalpat Shah – AR(Virtual) Revenue by Shri Vinod Pawar – Addl.CIT(DR) Date of hearing 08/05/2025 Date of pronouncement 23/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This

LIONS NAB COMMUNITY EYECARE CENTRE, MIRAJ,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BANGALORE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.257/Pun/2022 िनधा"रण वष" / Assessment Year : 2011-12 Lions Nab Community Vs. Dcit, Cpc, Bangalore. Eyecare Centre, Plot No.P-39, Midc, Miraj, Sangli- 416410. Pan : Aabfl4373L Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 27.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Is Recalled Matter. Vide Order Dated In M.A. No.151/Pun/2023 For The Assessment Year 2011-12 Filed Against The Order Of The Tribunal In Ita No.257/Pun/2022 Dated 06.01.2023 (Appeal Filed By The Assessee) Was Recalled To Adjudicate The Issue De Novo. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Condonation Application Duly

charitable purposes as per Section 11(1) or Section 11(2) of the Income Tax Act, 1961. Perusal of the profit and loss account of the appellant reveals that the income received during the year was Rs.1,09,54,240/- and the amount applied was only Rs.54,60,867/- (49.85% of the income received). The appellant has income accumulated which

SOW RACHNA RATHI FAMILY TRUST,PUNE vs. DY DIRECTOR OF INCOME TAX CPC, BENGULURU

In the result, appeal of the assessee is allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2713/Pun/2024 Assessment Year : 2022-23

234C after levying surcharge @37% on assessed tax, determining tax payable of Rs. 8,33,716/- and raised the outstanding demand of Rs. 10,26,350/-. 3. The Honourable CIT(A) erred in ignoring the fact that the similar issue was covered during the appeal proceedings of AY 2021-22, wherein, the Hon'ble CIT(A) has given the decision