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

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

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

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

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

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

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

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

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

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

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

DCIT EXMP CIRCLE PUNE, SWARGATE PMT BLDG vs. ASHIRWAD CHARITABLE TRUST, MUMBAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 1-4- 2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under section 2(15) A.1 It is clarified that an assesses advancing general public util

DY COMMISSIONER OF INCOME TAX EXMP CIRCLE PUNE, SWARGATE PMT BLDG vs. ASHRIWAD CHARITABLE TRUST, MUMBAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 1-4- 2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under section 2(15) A.1 It is clarified that an assesses advancing general public util

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

section 12A(1)(ac) of the Act. The Counsel informed us that the correct legal remedy would be to file appeal against the original order dated 29.08.2023 passed by CIT(E), Pune on ex-parte basis. Similar advice was tendered by the Counsel to file appeal against the order rejecting registration u/s 80G dated 29.08.2023. On the basis

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

section 12A(1)(ac) of the Act. The Counsel informed us that the correct legal remedy would be to file appeal against the original order dated 29.08.2023 passed by CIT(E), Pune on ex-parte basis. Similar advice was tendered by the Counsel to file appeal against the order rejecting registration u/s 80G dated 29.08.2023. On the basis

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

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

5 ITA No.723/PUN/2015, A.Y. 2007-08 relief. We note that the assessee is not charging anything from “DMH” for using its building. Therefore, it is clear, both “DCT” and “DMH” are interested parties to each other. The CIT(A) confirmed the view of AO in holding that the donation of Rs.65,00,000/- made by the “DMH” towards corpus

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

INCOME TAX OFFICER, WARD-11(1), PUNE, PUNE vs. MAHARASHTRA CRICKET ASSOCIATION, PUNE, PUNE

In the result, the appeal of the Revenue is allowed for statistical\npurposes

charitable institution under section 11, 12 and 13 of the\nAct.\n22. We are of the opinion that the benefits that flow from registration\nof an assessee under section 124, cannot be extended to the\namended clauses of the memorandum and rules and regulations,\notherwise an absurd situation will arise. If an institution obtains\nregistration under section

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