AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

section 12AB).\nChandigarh Education Society (Flag- 10) + Shridevi Charitable Trust(Flag- 25) cases given in Case-Law compilation\nConclusion - As per various

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

Trust claiming the said exemption which was well beyond the prescribed time limit provided for by the provisions of the Act. In such a scenario, the Assessing Officer was correct in rejecting the claim of the assessee. 25. Referring to the decision of a Three-Judge Bench of the Hon'ble Supreme Court in the case of CIT vs. Nagpur

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

Trust claiming the said exemption which was well beyond the prescribed time limit provided for by the provisions of the Act. In such a scenario, the Assessing Officer was correct in rejecting the claim of the assessee. 25. Referring to the decision of a Three-Judge Bench of the Hon'ble Supreme Court in the case of CIT vs. Nagpur

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

Trust claiming the said exemption which was well beyond the prescribed time limit provided for by the provisions of the Act. In such a scenario, the Assessing Officer was correct in rejecting the claim of the assessee. 25. Referring to the decision of a Three-Judge Bench of the Hon'ble Supreme Court in the case of CIT vs. Nagpur

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

Trust claiming the said exemption which was well beyond the prescribed time limit provided for by the provisions of the Act. In such a scenario, the Assessing Officer was correct in rejecting the claim of the assessee. 25. Referring to the decision of a Three-Judge Bench of the Hon'ble Supreme Court in the case of CIT vs. Nagpur

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

Trust claiming the said exemption which was well beyond the prescribed time limit provided for by the provisions of the Act. In such a scenario, the Assessing Officer was correct in rejecting the claim of the assessee. 25. Referring to the decision of a Three-Judge Bench of the Hon'ble Supreme Court in the case of CIT vs. Nagpur

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

Trust claiming the said exemption which was well beyond the prescribed time limit provided for by the provisions of the Act. In such a scenario, the Assessing Officer was correct in rejecting the claim of the assessee. 25. Referring to the decision of a Three-Judge Bench of the Hon'ble Supreme Court in the case of CIT vs. Nagpur

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. MUKUND BHAVAN TRUST,, PUNE

In the result, the appeal of Revenue is partly allowed for statistical purposes

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

section 13(1)(c)(ii) of the Act. 2 ITA No.374/PUN/2017, A.Y. 2012-13 4. Brief facts relating to the issue on hand are that the assessee is a public charitable trust registered u/s. 12A of the Act vide order dated 25

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

Section 12A of the\nAct and, if so, under which provision of the Act?\n18. Second, when the CIT grants registration certificate under Section\n12A of the Act to the assessee, whether grant of certificate is his quasi\njudicial function and, if so, its effect on exercise of his power of\ncancellation of such grant of registration certificate?\n19. Third

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandra

Charitable and Religious Trusts Act, 1920 (Central Act XIV of 1920) and the Bombay Public Trusts Act, 1950. The respondent-assessee filed the return of income for the assessment year 2014-15 declaring Rs. Nil income after claiming exemption of income under the provisions of section 10(230)(v) of the Income-tax Act, 1961 (the Act) Against the said

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandra

Charitable and Religious Trusts Act, 1920 (Central Act XIV of 1920) and the Bombay Public Trusts Act, 1950. The respondent-assessee filed the return of income for the assessment year 2014-15 declaring Rs. Nil income after claiming exemption of income under the provisions of section 10(230)(v) of the Income-tax Act, 1961 (the Act) Against the said

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

section 12AA. 24. Since in the instant case the objects of the assessee trust have not been held to be non-charitable in nature and since a perusal of the Balance Sheet of the assessee trust shows that the assessee is not carrying out any commercial activity and since due to insufficient funds available at its disposal, the assessee

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

25 of the Paper-Book. Perusal\nof the said notice reveals that, learned PCIT(Central) has used powers\nu/s 12AA on 20/4/2024.\nIt will be relevant to note wording of section 12AA(5) in this regard.\nThe said sub-section reads as under\n\"12AA(5) - Noting contained in this section shall apply on or\nafter

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

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

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

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

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

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

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

trust, apart from business topics, various awareness, lectures are given to the people attending this exhibition like city development, pollution A.Y. 2015-16 and 2016-17 Credai Pune Metro control, investment proposition and legal assistance to prospective buyers etc. These facts were not refuted by the Department. 10. Further, on identical facts, in the decision of the Delhi Bench

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

charitable trust, is a public body and, accordingly, there is no question of its beneficiaries being individual members, whose shares have therefore to be defined. He failed to appreciate the facts, the law involved as well as the CBDT's Circular No.320 dated 11/01/1982 that is binding on the department. 2. The learned CIT (A) erred on facts