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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

In the result, the appeal of assessee is partly allowed

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

c) of the Act to the assessee. Thus, ground Nos. 1 to 6 raised by the assessee are dismissed. 7 ITA No.723/PUN/2015, A.Y. 2007-08 11. Ground No. 7 raised by the assessee challenging the action of CIT(A) in denying exemption u/s. 11 of the Act in the light of provisions

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

Trust or any other Legal Obligation, (vii) From the objectives & also the Bye-Laws of the Society, the requirement of application of income for Charitable Purposes is not established or apparent. 3. Aggrieved by the aforestated cancellation/withdrawal of 12A registration, the assessee instituted this appeal u/s 253(1)(c) of the Act first on 12/04/2018 before the Tribunal

SANGAMNER VIPASSANA SAMITI,SANGAMNER vs. CIT(E), PUNE

Accordingly, the appeal of assessee is allowed for statistical purposes

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

253 (Orissa); ix. Collector Land Acquisition Vs. Mst. Katiji & Ors., 167 ITR 471 (SC); x. Labricare Pvt. Ltd. VS. DCIT & Ors. in ITA No. 01/PUN/2023 dated 23.01.2023. 2.2 The Ld. DR, however, opposed the application for condonation of delay contending that there was no sufficient cause that has been demonstrated by the assessee for the said delay. He relied

SANGAMNER VIPASSANA SAMITI ,SANGAMNER vs. CIT(E), PUNE

Accordingly, the appeal of assessee is allowed for statistical purposes

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

253 (Orissa); ix. Collector Land Acquisition Vs. Mst. Katiji & Ors., 167 ITR 471 (SC); x. Labricare Pvt. Ltd. VS. DCIT & Ors. in ITA No. 01/PUN/2023 dated 23.01.2023. 2.2 The Ld. DR, however, opposed the application for condonation of delay contending that there was no sufficient cause that has been demonstrated by the assessee for the said delay. He relied

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

253 of the Act. The said delay therefore is condoned and advanced accordingly. 4. Without touching merits of these cases, we have heard rival parties’ common submissions on limited issue of rejection in limine; and subject to rule 18 of ITAT Rules, 1963 perused material placed on record and thoughtfully considered the rival reliance. 5. We note that, the appellant

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (E), PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

253 of the Act. The said delay therefore is condoned and advanced accordingly. 4. Without touching merits of these cases, we have heard rival parties’ common submissions on limited issue of rejection in limine; and subject to rule 18 of ITAT Rules, 1963 perused material placed on record and thoughtfully considered the rival reliance. 5. We note that, the appellant

JAI SHIVRAI PRATISHTHAN ,PUNE vs. CIT- EXEMPTION, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 0442 & 0443/Pun/2024 Jai Shivrai Pratishthan Lane-11, Paramhansa Nagar, Paud Rd., Kothrud, Pune-411038 Pan:Aabtj1568P . . . . . . . अपीलार्थी / Appellant

253(1)(c) of the Act by the assessee are assailed against separate orders of rejections passed by the Ld. Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] dt. 04/08/2023 u/s 12AB(4) & dt. 26/07/2023 80G(5)(vi) of the Income-tax Act, 1961 [‘the Act’] respectively. 2. Tersely stated common facts borne out of these case records

JAI SHIVRAI PRATISHTHAN,PUNE vs. CIT-EXEMPTION, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 0442 & 0443/Pun/2024 Jai Shivrai Pratishthan Lane-11, Paramhansa Nagar, Paud Rd., Kothrud, Pune-411038 Pan:Aabtj1568P . . . . . . . अपीलार्थी / Appellant

253(1)(c) of the Act by the assessee are assailed against separate orders of rejections passed by the Ld. Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] dt. 04/08/2023 u/s 12AB(4) & dt. 26/07/2023 80G(5)(vi) of the Income-tax Act, 1961 [‘the Act’] respectively. 2. Tersely stated common facts borne out of these case records

SHRI GANESH DEVOSTHAN TRUST, MHASKE WADI,AHMEDHNAGAR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

253(1)(c) of the Income-tax Act, 1961 [‘the Act’] against separate orders of rejection passed vide DIN & order No. ITBA/EXM/F/EXM45/2023-24/1055662449(1) dt. 01/09/2023 & No. ITBA/EXM/F/EXM45/2023-24/1055594294(1) dt. 30/08/2023 respectively [‘Impugned orders’], by the Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] u/s 12A(1)(ac)(vi)of the Act. 2. Since substantive issue involved in both these appeals

JAY MALHAR SHIKSHAN PRASARAK SANSTHA,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

253(1)(c) of the Income-tax Act, 1961 [‘the Act’] against separate orders of rejection passed vide DIN & order No. ITBA/EXM/F/EXM45/2023-24/1055662449(1) dt. 01/09/2023 & No. ITBA/EXM/F/EXM45/2023-24/1055594294(1) dt. 30/08/2023 respectively [‘Impugned orders’], by the Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] u/s 12A(1)(ac)(vi)of the Act. 2. Since substantive issue involved in both these appeals

SADQUAH MEDICAL AND CHARITABLE JAMATUL MUSLIMEEN SOCIETY,MUMBAI vs. CIT EXEMPTION, PUNE , PUNE

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

Trust 1 157, Budhwar Peth, Madhav Nagar, AAHTS5443C Sangli. Sadquah Medical And Charitable The Commissioner of Jamatul Muslimeen Society 2 AAZTS1209C Income Tax-Exemption, 408, Maker Bhavan, New Marine Pune [ in short 'CIT(E)'] Lines, Mumbai. The Roha Educational of the Welfare Association 3 AACTT6244K 408, Maker Bhavan, New Marine Lines, Mumbai. द्वारा / Appearances Assessee by : Mr Tanzil Padvekar

SHREE SALASAR HANUMAN TRUST,SANGLI vs. COMMISSIONER O INCOME TAX EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

Trust 1 157, Budhwar Peth, Madhav Nagar, AAHTS5443C Sangli. Sadquah Medical And Charitable The Commissioner of Jamatul Muslimeen Society 2 AAZTS1209C Income Tax-Exemption, 408, Maker Bhavan, New Marine Pune [ in short 'CIT(E)'] Lines, Mumbai. The Roha Educational of the Welfare Association 3 AACTT6244K 408, Maker Bhavan, New Marine Lines, Mumbai. द्वारा / Appearances Assessee by : Mr Tanzil Padvekar

THE ROHA EDUCATIONAL OF THE WELFARE ASSOCIATION,MUMBAI vs. CIT, EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

Trust 1 157, Budhwar Peth, Madhav Nagar, AAHTS5443C Sangli. Sadquah Medical And Charitable The Commissioner of Jamatul Muslimeen Society 2 AAZTS1209C Income Tax-Exemption, 408, Maker Bhavan, New Marine Pune [ in short 'CIT(E)'] Lines, Mumbai. The Roha Educational of the Welfare Association 3 AACTT6244K 408, Maker Bhavan, New Marine Lines, Mumbai. द्वारा / Appearances Assessee by : Mr Tanzil Padvekar

ADIMATA SHAKTI PRATISHTHAN, AMRAVATI,AMRAVATI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

The appeal is ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1002/Pun/2023 Adimata Shakti Praishthan, Amravati Virul Ronghe, Tq. Dhamangaon Rly., Dist. Virul Amravti-444709 . . . . . . .अपीलाथी / Appellant Pan: Aagta7975E

253(1)(c) of the Income-tax Act, 1961 [‘the Act’] is filed against the DIN & order No. ITBA/EXM/F/EXM45/2023-24/1054413218(1) dt. 18/07/2023 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] u/s 12A(1)(ac)(vi) of the Act. ITAT-Pune Page 1 of 4 Adimata Shakti Praishthan, Amravati 2. We have heard rival contention and perused