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

charitable purpose of the trust. We do not find any infirmity with the findings of the ld. CIT(A) and the AO that due to violations of section 13(2)(b)/ r.w.s. 13(1)(c) of the Act for making payment of excessive salary to the Managing Trustee and the Trustee Secretary and further due to mis-utilization of trust

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

Charitable Trust(Flag- 25) cases given in Case-Law compilation\nConclusion - As per various paras of the order of learned PCIT (Central) and in particular, as mentioned in Para-18 of the last page of the said order, learned PCIT (Central Circle) has revoked registration granted to the Appellant on 4/12/1982 u/s 12A by exercising power u/s 12AB

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

27. Without prejudice to the above, the Ld. Special Counsel for the Revenue submitted that even if the benefit of exemption u/s 11 is allowed to the assessee, the assessee's taxable income would have to be further determined and tested at the touchstone of the condition whether 85% of the same has been applied for charitable purposes

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

27. Without prejudice to the above, the Ld. Special Counsel for the Revenue submitted that even if the benefit of exemption u/s 11 is allowed to the assessee, the assessee's taxable income would have to be further determined and tested at the touchstone of the condition whether 85% of the same has been applied for charitable purposes

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

27. Without prejudice to the above, the Ld. Special Counsel for the Revenue submitted that even if the benefit of exemption u/s 11 is allowed to the assessee, the assessee's taxable income would have to be further determined and tested at the touchstone of the condition whether 85% of the same has been applied for charitable purposes

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

27. Without prejudice to the above, the Ld. Special Counsel for the Revenue submitted that even if the benefit of exemption u/s 11 is allowed to the assessee, the assessee's taxable income would have to be further determined and tested at the touchstone of the condition whether 85% of the same has been applied for charitable purposes

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

27. Without prejudice to the above, the Ld. Special Counsel for the Revenue submitted that even if the benefit of exemption u/s 11 is allowed to the assessee, the assessee's taxable income would have to be further determined and tested at the touchstone of the condition whether 85% of the same has been applied for charitable purposes

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

27. Without prejudice to the above, the Ld. Special Counsel for the Revenue submitted that even if the benefit of exemption u/s 11 is allowed to the assessee, the assessee's taxable income would have to be further determined and tested at the touchstone of the condition whether 85% of the same has been applied for charitable purposes

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"

charitable trust. The CIT(A) discussed this issue vide para 7.2 and 7.2.1 of his order and rejected the said arguments. The said paras are extracted as under: “7.2 I have considered the submission made by the appellant and perused material on record. It has already been held that the appellant is not entitled to claim exemption

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

charitable trust, and changes in these\nsections from time to time, is enclosed herewith and\nmarked as Annexure-3.\n2.2 Earlier to the new regime, Registration was granted\nu/s 12A (old regime).\nW.e.f. 1/4/2021, Registrations is granted only u/s\n12AB.\nIn the new section 12AB(4), no any direct / indirect\npower is available for cancelling registration u/s\n12A. As such

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 cannot be denied benefit of section 11 solely for not filing audit report in Form No.10B, as it is only a procedural requirement. 22. So far as the decision of the Hon'ble Supreme Court in the case of Commissioner of Customs (Imports), Mumbai v. Dilip Kumar & Company & Ors. (supra) is concerned, we are of considered opinion that

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 cannot be denied benefit of section 11 solely for not filing audit report in Form No.10B, as it is only a procedural requirement. 22. So far as the decision of the Hon'ble Supreme Court in the case of Commissioner of Customs (Imports), Mumbai v. Dilip Kumar & Company & Ors. (supra) is concerned, we are of considered opinion that

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA PUNE METRO , PUNE

27-7-2020 and 28-12-2020 i.e. during the outbreak of Covid 19 pandemic. That being the case, we condone the impugned delay for this precise reason alone. 3. Coming to merits, we find that assessee’s identical grievance in both these appeals is that it is entitled for section 11 exemption in entirety which has been disallowed

CREDAI - PUNE METRO,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, PUNE

27-7-2020 and 28-12-2020 i.e. during the outbreak of Covid 19 pandemic. That being the case, we condone the impugned delay for this precise reason alone. 3. Coming to merits, we find that assessee’s identical grievance in both these appeals is that it is entitled for section 11 exemption in entirety which has been disallowed

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA METRO PUNE, PUNE

27-7-2020 and 28-12-2020 i.e. during the outbreak of Covid 19 pandemic. That being the case, we condone the impugned delay for this precise reason alone. 3. Coming to merits, we find that assessee’s identical grievance in both these appeals is that it is entitled for section 11 exemption in entirety which has been disallowed

CREDAI-PUNE METRO,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, PUNE

27-7-2020 and 28-12-2020 i.e. during the outbreak of Covid 19 pandemic. That being the case, we condone the impugned delay for this precise reason alone. 3. Coming to merits, we find that assessee’s identical grievance in both these appeals is that it is entitled for section 11 exemption in entirety which has been disallowed

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

MARATHWADA ASSOCIATION OF SMALL SCALE INDUTRIES & AGRICULTURE,PUNE vs. CIT(A), ADDL/JCIT(A)1, GURUGRAM

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

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

charitable trust registered under section 12A, had substantially satisfied the 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. 13. We find the Hon'ble Gujarat High Court in the case of CIT vs. Xavier Kelavani Mandal (P.) Ltd. (supra) has held