INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income tax returns under the category of Association of Persons (AOP-Trust) in compliance with the provisions of the Income

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income tax returns under the category of Association of Persons (AOP-Trust) in compliance with the provisions of the Income

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income tax returns under the category of Association of Persons (AOP-Trust) in compliance with the provisions of the Income

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 trust merely because it generated surplus income. 11. We have carefully gone through the provisions of section 10(23C)(v) which does not prescribe any stipulation, which makes the registration u/s 12AA as a condition precedent for availing the exemption u/s 10(23C)(v) of the Act. In fact, the provisions of section 11 and section 10/23C

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 trust merely because it generated surplus income. 11. We have carefully gone through the provisions of section 10(23C)(v) which does not prescribe any stipulation, which makes the registration u/s 12AA as a condition precedent for availing the exemption u/s 10(23C)(v) of the Act. In fact, the provisions of section 11 and section 10/23C

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

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

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

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

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries201 ITR 325 (Gujarat), the High Court held that where an assessee could

OM J J SWA VISHWASHANTI DHAM NIRMAN SANSTHA,VERUL vs. ITO EXEMPTION WARD, AURANGABAD

In the result, appeal of the Assessee is allowed for statistical\npurpose

charitable affairs of the Ashram and am\nnot well-versed in technical tax and compliance matters. In all good\nfaith and bona fide belief, I have been relying upon the advice of\nconsultants engaged from time to time for statutory Compliance.\n3. That the appeal in respect of AY 2015-16 was filed before the CIT\n(Appeals

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

250 of the Act dated 14.07.2023 : Submission of Authorised Representative (ld.AR) for Assessee: 2. The ld.AR submitted written submissions, relevant part of the same is reproduced here as under : Pune Mathadi Hamal and Other Manual Workers Board [A] The board is a welfare authority constituted by Govt, of Maharashtra. The board is constituted by Govt, of Maharashtra in terms

SANTH BHAGWANBABA SHIKSHAN MANDAL,LATUR vs. INCOME-TAX OFFICER (EXEMPTION),, NANDED

The appeal of the assessee is allowed in terms of our aforestated observation

Bench: Shri Partha Sarathi Chaudhary & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 554/Pun/2021 करिनधा"रण वष"/ Assessment Year :2016-17 Sant Bhagwanbaba Shikshan Mandal Phule Nagar, Ahmadpur, Dist. Latur. . . . . . . . अपीलाथ" / Appellant Pan :Aacts 5514 P बनाम / V/S. Income Tax Officer (Exemption), . . . . . . . ""यथ" / Respondent Nanded – 431 601. "ारा / Appearances Assessee By : Mrs J. R. Chandekar Revenue By : Shri M. G. Jasnani सुनवाई क" तारीख / Date Of Conclusive Hearing :12/08/2022 घोषणा क" तारीख / Date Of Pronouncement :12/08/2022 आदेश / Order Per G.D. Padmahshali, Am; The Present Appeal Of The Assessee Filed Against The Order Of Commissioner Of Income Tax(Appeals), Nfac [For Short “Cit(A)”] Dt. 24/03/2017 Passed U/S 250, Which In Turn Sprung Out Of Assessment Order Of Income Tax Officer (Exemption), Nanded [For Short “Ao”] Dt. 02/11/2018

6. On the facts and in the circumstances of the case and in law the learned CIT(A) NFCA in not keeping the appeal proceedings pending when the provisions of section 250(6A) are not mandatory and are discretionary. 7. On the facts and in the circumstances of the case and in law the learned CIT(A) NFCA

INDIAN MEDICAL ASSOCIATION,PUNE vs. ADDL-JCIT(A)-1 VISAKHAPATNAM, E-ORDER

In the result, appeal of the assessee is partly allowed

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.772/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Indian Medical Association, V The Addl-Jcit(A)-I, Pcb Branch, Niramaya S Visakhapatnam, E-Order. Hospital, Behind Post Office, Chinchwad Station, Pune – 411019. Pan: Aabti0892B Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 26/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl/Jcit(A)-1, Visakhapatnam Under Section 250 Of The Act Dated 31.01.2024 For The A.Y.2016-17 Emanating From The Order U/Sec.143(1) Of The Act Dated 02.01.2018. The Assessee Has Raised The Following Grounds Of Appeal: 1. Exemption U/S 11: The Learned A.O Has Erred In Confirming The Total Income Of The Assessee At Rs.33,84,440/- As Against Returned Income Of Rs 31,040/- Indian Medical Association [A]

250 of the Act dated 31.01.2024 for the A.Y.2016-17 emanating from the order u/sec.143(1) of the Act dated 02.01.2018. The assessee has raised the following grounds of appeal: 1. Exemption U/s 11: The learned A.O has erred in confirming the total income of the assessee at Rs.33,84,440/- as against returned income of Rs 31,040/- Indian Medical

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

6,37,30,847/-. The relevant findings and observations of the Ld.CIT(A) are reproduced below:- “6.2.1 Verdict: The contention of the appellant has been gone through. During the course of appellate proceedings the appellant had submitted that: With reference to the notice dated 20.02.2024 fixing the date of furnishing of written submissions in the captioned appeal on or before

DISTRICT PROBATION & AFTER CARE ASSOCIATION SATARA,SATARA vs. ITO, EXEMPTION WARD1(1), PUNE

In the result, appeal of the assessee is allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Intimation Order dated 30.11.2021 passed u/s.143(1) of the Act. 2. Assessee has raised following grounds of appeal : “1. The learned ADDL/JCIT (A)-1 Lucknow erred in law and on facts in confirming the addition of Rs.1,72,07,533/-made by the learned

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. VISHWATMAK JANGLIMAHARAJ ASHRAM TRUST, KOPARGAON, AHMEDNAGAR

In the result, appeal of the Revenue is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.58/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of V Vishwatmak Janglimaharaj Income Tax, S Ashram Trust, Aurangabad. At Kokamthan, Po. Jeur Kumbhari, Kopargaon, Ahmednagar – 423601. Maharashtra. Pan: Aaatv1688B Appellant/ Revenue Respondent / Assessee Assessee By Shri Abhay A Shastri –Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 12/03/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.11.2024 For Assessment Year 2017-18. The Revenue Has Raised The Following Grounds Of Appeal :

250 of the Income Tax Act, 1961; dated 13.11.2024 for Assessment Year 2017-18. The Revenue has raised the following grounds of appeal : ITA No.58/PUN/2025 [R] “1. On the facts and circumstances of the case, the Ld. CIT(A) erred in holding that the AO was not justified in holding that the assessee was benefited from exclusion provided u/s 115BBC

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

6. Dissatisfied, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 7. The Ld. AR submitted that both the Ld. AO as well as Ld. Addl./JCIT(A) has erred in disallowing the assessee’s claim of exemption u/s 11 of the Act on the ground that the audit report in Form

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,PUNE vs. ITO, EXEMPTION, PUNE, PUNE

Bench: Shri Manish Borad & Ms. Astha Chandra

6. Dissatisfied, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 7. The Ld. AR submitted that both the Ld. AO as well as Ld. Addl./JCIT(A) has erred in disallowing the assessee’s claim of exemption u/s 11 of the Act on the ground that the audit report in Form

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

6. Dissatisfied, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 7. The Ld. AR submitted that both the Ld. AO as well as Ld. Addl./JCIT(A) has erred in disallowing the assessee’s claim of exemption u/s 11 of the Act on the ground that the audit report in Form

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

6. Dissatisfied, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 7. The Ld. AR submitted that both the Ld. AO as well as Ld. Addl./JCIT(A) has erred in disallowing the assessee’s claim of exemption u/s 11 of the Act on the ground that the audit report in Form