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. He submitted that in the present case, the Assessing Officer has returned a finding that the assessee has neither applied 85% of its income for charitable purpose nor exercised the option in writing for the accumulation of income as per the provisions of Section 11(2) of the Act. Further, the said finding and computation by the Assessing Officer

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. He submitted that in the present case, the Assessing Officer has returned a finding that the assessee has neither applied 85% of its income for charitable purpose nor exercised the option in writing for the accumulation of income as per the provisions of Section 11(2) of the Act. Further, the said finding and computation by the Assessing Officer

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. He submitted that in the present case, the Assessing Officer has returned a finding that the assessee has neither applied 85% of its income for charitable purpose nor exercised the option in writing for the accumulation of income as per the provisions of Section 11(2) of the Act. Further, the said finding and computation by the Assessing Officer

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. He submitted that in the present case, the Assessing Officer has returned a finding that the assessee has neither applied 85% of its income for charitable purpose nor exercised the option in writing for the accumulation of income as per the provisions of Section 11(2) of the Act. Further, the said finding and computation by the Assessing Officer

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. He submitted that in the present case, the Assessing Officer has returned a finding that the assessee has neither applied 85% of its income for charitable purpose nor exercised the option in writing for the accumulation of income as per the provisions of Section 11(2) of the Act. Further, the said finding and computation by the Assessing Officer

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

trust has been applied for the benefit of the persons referred to in section 13(3) of the IT Act which cannot be covered within the meaning of charitable activities. Since we have quashed the order of the Ld. PCIT (Central), there is no necessity to adjudicate these issues.‖ 5.14. Further, in the present case, ld. PCIT has invoked

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

254 of the Act on 21.04.2021 which has been\nconfirmed by the Ld. CIT(A) vide his impugned order dated 05.09.2024.\nThe above sequence of proceedings/ events confirms that the assessment\nproceedings were pending during appeal when registration was granted to\nthe assessee. He submitted that there are several judicial precedents in\nfavour of the assessee wherein it has been

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

254 of the Act on 21.04.2021 which has been\nconfirmed by the Ld. CIT(A) vide his impugned order dated 05.09.2024.\nThe above sequence of proceedings/ events confirms that the assessment\nproceedings were pending during appeal when registration was granted to\nthe assessee. He submitted that there are several judicial precedents in\nfavour of the assessee wherein it has been

MAHARASHTRA CRICKET ASSOCIATION,PUNE vs. ACIT(E), PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

trust have been found to be charitable in nature (even post amendment to section 2(15) of the Act) by the Ld. AO including the immediate preceding year i.e. AY 2009-10. The Ld. AR submitted that the Ld. CIT(A) has passed a non-speaking order without himself dwelling into the merits of the case and summarily rejecting

MAHARASHTRA CRICKET ASSOCIATION,PUNE vs. ACIT(E), PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

trust have been found to be charitable in nature (even post amendment to section 2(15) of the Act) by the Ld. AO including the immediate preceding year i.e. AY 2009-10. The Ld. AR submitted that the Ld. CIT(A) has passed a non-speaking order without himself dwelling into the merits of the case and summarily rejecting

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

section 10(23C) of the Act, precisely for three bullet reasons as extoled therein viz; (i) complete absence of philanthropy in the operations-cum- objects of the assessee society, (ii) the operations of the assessee were at par with hospital running on commercial basis / principles (ii) assessee operating with a provision for distribution of profit to its members under

D.Y. PATIL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME-TAX,,

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपऩलसं. / Ita No.649/Pun/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner Of 2126, „E‟ Tarabai Park, S Income Tax(Central), Kolhapur – 416003. Pune. Pan: Aaatd8919M Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay Mehta, Dharmesh Shah & S R Kabra – Cas Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 01/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Under Section 12Aa R.W.S 254 Of The Income Tax Act, 1961 Dated 24.02.2016. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit(Central) In Deciding The Issue Of Registration Of The Education Society Under 5. 12Aa Of The Act Vide His Order Dt. 24-02-2016 Erred In

Charitable Trust (supra) and that of the Allahabad High Court in the case of CIT v Red Rose School 163 Taxmann 19 (All.), it is quite clear that the objection raised by the Commissioner with regard to the receipt of capitation fee/donations are factors to be considered at the time of assessments while examining the eligibility of the assessee trust

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

SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

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

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

charitable purpose and if it fulfils the following conditions, namely :— (i) where the institution or fund derives any income, such income would not be liable to inclusion in its total income under the provisions of sections 11 and 12 or clause (23AA) or clause (23C) of section 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provided that the institution or fund referred to in clause (vi) shall

PARMESHWAR PARAM SEVA FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

In the result, the appeal of assessee is allowed for statistical purposes

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

charitable in nature i.e. satisfy himself about the genuineness of the activities carried on by the assessee as held by the Hon’ble Supreme Court in the case of Ananda Social and Educational Trust Vs. CIT [2020] 114 taxmann.com 693/272 Taxman 7/426 ITR 340/[2020] 17 SCC 254. The relevant para of the judgment is reproduced below : "Since section

PARMESHWAR PARAM SEVA FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1358/Pun/2023

254. The relevant para of the judgment is reproduced below : "Since section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done, we are of the view that the term 'activities' in the provision includes 'proposed activities'. That is to say, a Commissioner is bound to consider whether the objects

ABHINAV FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS),PUNE, PUNE

Appeals of the assessee are allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2292 & 2293/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner Of C/O.Ashish Manohar Dagwar, S. Income Ward No.54, In Front Of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. Pan: Aakta3562H Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Dated 11.09.2025 & 16.09.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together And

section 254(1) of the Act, 1961 the Tribunal can very well record its satisfaction on the genuineness of the activities and object of the Trust and can very well direct registration of the Trust without remand of case to the Commissioner in case such satisfaction is recorded on the basis of documents and material already available on record

ABHINAV FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS),PUNE, PUNE

Appeals of the assessee are allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2292 & 2293/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner Of C/O.Ashish Manohar Dagwar, S. Income Ward No.54, In Front Of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. Pan: Aakta3562H Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Dated 11.09.2025 & 16.09.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together And

section 254(1) of the Act, 1961 the Tribunal can very well record its satisfaction on the genuineness of the activities and object of the Trust and can very well direct registration of the Trust without remand of case to the Commissioner in case such satisfaction is recorded on the basis of documents and material already available on record

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTIONS) CIRCLE,, PUNE vs. AUDYOGIK SHIKSHAN MANDAL,, PUNE

Bench: Shri Inturi Rama Rao, Am & Shri Ravish Sood, Jm Assessment Year : 2002-03

charitable activities that were carried out by the assessee-trust in pursuance of its objectives enumerated in the trust deed, nor was it a case that there were any instances of diversion of income of the assessee for the benefit of interested persons as contemplated in Sec. 13(3) of the Act which would have attracted the provisions