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11 results for “charitable trust”+ Section 249(2)clear

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Key Topics

Section 12A14Section 1111Exemption9Section 270A8Charitable Trust6Section 80G(5)5Section 1475Section 2635Section 1644Penalty

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

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

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

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

sections 13(2) r.w.s. 13(1)(c) of the Act for making an unwarranted claim. It is seen from the quoted submission that while deciding the cases. (i) DIT (Exemption) V/s Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 533 (Bom); (ii) CIT V/s Fr. Mullers Charitable

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

4
Section 13(3)(b)3
TDS2

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

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

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

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

ISHWAR EDUCATION AND CHARITABLE TRUST,PUNE vs. ITO, EXEMPTION WARD 1(2), PUNE

In the result, the appeal filed by the appellant trust is allowed

ITA 1479/PUN/2024[2015-2016]Status: DisposedITAT Pune19 Sept 2024AY 2015-2016

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1479/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

For Appellant: Shri S.L. TareFor Respondent: Shri B.S.Rajpurohit
Section 11Section 12Section 12ASection 13Section 13(1)(d)Section 147Section 148ASection 164Section 164(2)Section 2

249 ITR 533 (Bom), the Hon’ble High Court has observed as under : “Findings : 6. For the purposes of this appeal, it would be relevant to quote Section 164(2) read with its proviso : "164. (2) In the case of relevant income which is derived from property held under trust wholly for charitable

DWARAKA CHARITABLE TRUST,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed

ITA 723/PUN/2015[2007-08]Status: DisposedITAT Pune08 Jun 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Pratik SandbhorFor Respondent: Shri M.G. Jasnani
Section 11Section 11(1)(d)Section 12ASection 13(1)(c)Section 13(3)(b)Section 4

2) of section 24 of the Act. Admittedly, the assessee received donation from prohibited person in terms of section 13(3)(b) of the Act, that being so, the arguments of ld. AR is not accepted. We find the CIT(A) discussed the same in Para No. 16 of the impugned order and rightly held that the said explanation could

SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

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

ITA 236/PUN/2024[N A]Status: DisposedITAT Pune16 May 2024

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

For Appellant: Shri Anand Partani &For Respondent: Shri Keyur Patel
Section 10Section 80GSection 80G(5)Section 80G(5)(vi)

2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :— (i) where the institution or fund derives any income, such income would not be liable to inclusion in its total income under the provisions of sections 11 and 12 or clause (23AA) or clause (23C) of section 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provided that

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

charitable trust registered u/s 12A of the Act and the return was filed by claiming exemption u/s 11 of the Act. It was argued that as per provisions of section 11, the entire income of the trust is exempt if more than 85% of the income is applied for the purpose of trust. It was submitted that the application

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

charitable trust registered u/s 12A of the Act and the return was filed by claiming exemption u/s 11 of the Act. It was argued that as per provisions of section 11, the entire income of the trust is exempt if more than 85% of the income is applied for the purpose of trust. It was submitted that the application

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

2) be restricted to the addition on account of receipt of capitation fees and balance income should be considered as exempt relying on the following decisions :- (i) Sheth Mafatlal Trust, 249 ITR 533. (ii) Fr. Mullers Charitable Institutions, 363 ITR 230. (E). As regards to the allegation of violation of provisions of section

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

Section 270A whereas there is no such requirement mandated by law. 5. The appellant craves leave to add, alter, modify, delete and amend any of the grounds, as per the circumstances of the case.” 5. The Learned DR strongly challenged the order of the Ld. CIT(A) in deleting the penalty. He submitted that when the assessee company has inflated

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

Section 270A whereas there is no such requirement mandated by law. 5. The appellant craves leave to add, alter, modify, delete and amend any of the grounds, as per the circumstances of the case.” 5. The Learned DR strongly challenged the order of the Ld. CIT(A) in deleting the penalty. He submitted that when the assessee company has inflated

PRABODH CENTRE FOR RURAL REFORMS,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed as per terms indicated herein above

ITA 1225/PUN/2025[2020-21]Status: DisposedITAT Pune14 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1225/Pun/2025 Assessment Year : 2020-21 Prabodh Centre For Rural Reforms, Vs. Cit (Exemption), Gat No.143, Village Bhukum, Pune Tal. Mulshi, Pune 411042 Maharashtra Pan : Aadtp6064A Appellant Respondent

For Appellant: Shri Abhay AvchatFor Respondent: Shri Amit Bobde
Section 11(5)Section 143(2)Section 143(3)Section 263Section 92(2)

Charitable trust and income of Rs.2,89,180/- declared in the return filed on 29.09.2020 for A.Y. 2020-21. After the case being selected for scrutiny under CASS and valid statutory notices u/s.143(2) and 142(1) of the Act were issued and served upon the assessee. Ld. Assessing Officer observed that assessee had made investments of Rs.85.00 lakh