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

8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred to as "the Rules"), provides that the report of audit of the accounts of a trust or institution which is required to be furnished under Clause (b) of Section 12A, shall be in Form No. 10B. In Form No. 10B, the chartered accountant has to certify that

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

8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred to as "the Rules"), provides that the report of audit of the accounts of a trust or institution which is required to be furnished under Clause (b) of Section 12A, shall be in Form No. 10B. In Form No. 10B, the chartered accountant has to certify that

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

8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred to as "the Rules"), provides that the report of audit of the accounts of a trust or institution which is required to be furnished under Clause (b) of Section 12A, shall be in Form No. 10B. In Form No. 10B, the chartered accountant has to certify that

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

8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred to as "the Rules"), provides that the report of audit of the accounts of a trust or institution which is required to be furnished under Clause (b) of Section 12A, shall be in Form No. 10B. In Form No. 10B, the chartered accountant has to certify that

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

8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred to as "the Rules"), provides that the report of audit of the accounts of a trust or institution which is required to be furnished under Clause (b) of Section 12A, shall be in Form No. 10B. In Form No. 10B, the chartered accountant has to certify that

INCOME-TAX OFFICER vs. SERUM INSTITUTE OF INDIA RESEARCH FOUNDATION,, PUNE

In the result, appeal of the Revenue is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

8. In fact, section 12(1) creates a fiction that any voluntary contributions received by a trust created wholly for charitable or religious purposes of by an institution established wholly for such purposes, (not being contributions made with a specific direction that they shall form part of the corpus of the trust) shall for the purposes of section

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

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

8. We have heard both the rival contentions on the issue of excessive payment of salary to Managing Trustee Mr. Vikram Chavan and perused the relevant material on record. We observe the facts are that here is a case where the Managing Trustee is being given unreasonable and excessive salary which was increased from Rs.2.00 lakh per month to Rs.10.00

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

8-11 in. Bundle No 06 and Pages 36-38 of Bundle No 05 have been reproduced in reference of the Assessing Officer. These documents contain a list of the doctors who were nominated by Emcure Pharma and the nominations were accepted by the assessee trust. Arrangements for accommodation of the nominated doctors are also found to be made.\nFrom

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

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

b. Restore the registration granted to the appellant under Section 12A(1)(ac) (i) by the CPC vide order dated 31.12.2021. c. Grant any other relief that the Hon'ble Tribunal may deem just and proper in the interest of justice. 6. The Ld. Counsel for the assessee strongly challenged the order of the Ld. PCIT in cancelling the registration

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

b) of the Act which required the assessee to file Audit Report in Form of 10B of the Act which has nothing to do with claiming 100% exemption of total income in respect of newly established 100% Export Oriented Undertakings under Section 10B of the Act. Section 10B(8) of the Act requires the assessee to file an undertaking before

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

b) of the Act which required the assessee to file Audit Report in Form of 10B of the Act which has nothing to do with claiming 100% exemption of total income in respect of newly established 100% Export Oriented Undertakings under Section 10B of the Act. Section 10B(8) of the Act requires the assessee to file an undertaking before

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

b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities as required under sub-clause (i) of clause (a) and compliance of the requirements under sub-clause (ii) of the said clause, he- (i) shall pass an order in writing registering the trust or institution; (ii) xxx xxx xxx and a copy

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"

8. With respect to allowing depreciation, during the First Appellate proceedings, the assessee, relying on the decision of Hon'ble Supreme Court of India in the case of Escorts Ltd. Vs. UOI, 193 ITR 343 submitted before the CIT(A) that the inference of double deduction is judicially unsustainable in view of various judgments as well as the similar claim

MAHARASHTRA EX-SERVICEMEN CORPORATION,PUNE vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandramaharashtra Ex-Servicemen Cit(Exemption), Pune Corporation Ltd. Vs. 2Nd Floor, Raigad Building, Ghorpadi, Pune – 411001 Pan: Aadcm4072C (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 15-07-2025 Date Of Pronouncement : 09-10-2025 O R D E R

Trust vs. CIT, 272 Taxman 7 after giving due opportunity of being heard to the appellant. Thus, the grounds of appeal raised by the assessee are partly allowed for statistical purposes.” 6. Subsequently the Ld. CIT(E) issued a show cause notice on 03.11.2023, copy of which is placed at pages 174 to 180 of the paper book, asking

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

charitable trust registered u/s. 12A of the Act vide order dated 25- 03-1975. The assessee derives income from Bank deposits and rent income. The assessee filed return of income declaring a total income at Rs.Nil. Under scrutiny, the AO issued notices u/s. 143(2) and 142(1) of the Act. In response to the said notices the authorized representative

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

25-03-1975. The Appellant trust was created vide instrument dated 10-02-1930. The trust is registered u/s 12AA of the Income Tax Act, 1961 vide order dated 25.3.1975. According to the trust deed, the objects of the trust are as under:  to give vedic and religious education to those students who believe in the value of “Varna ashram