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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

ARARE FOUNDATION,PUNE vs. CIT EXEMPTION,, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There

ASSOCIATION OF ASESTHETIC PLASTIC SURGEONS,THANE vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS ), PUNE

In the result, the appeal of the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.526/Pun/2020 Association Of Asesthetic Plastic Surgeons, Add: C/O Medha Bhave, 101, Shah’S Capital, Ghantali Devi Road, Naupada, Thane West-400602. .......अपीलाथ" / Appellant Pan : Aagta5573J बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : Shri Rohan Dedhia Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 23.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 24.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune Dated 13.08.2020 Denying The Registration U/S 12Aa Of The Income Tax Act, 1961 (“The Act” For Short). 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(E) Has Erred In Holding That The Activities Of Trust Are Not Charitable In Nature & Thereby Refusing To Grant Registration U/S 12Aa, Whereas In Fact The Activities Of The Trust Are Charitable In Nature & Trust Is Eligible For Registration U/S 12Aa. 2. The Appellant Craves Leave To Add, Alter, Amend, Delete And/Or Vary The Above Grounds Of Appeal/Relief Claimed At Any Time Before The Decision Of The Appeal.”

272 Taxman 7 wherein the Hon’ble Supreme Court held that at the time of grant of registration, the Commissioner of Income Tax is only expected to examine and satisfy himself that the objects of the trust are charitable and its activities are in furtherance of the charitable in nature i.e. satisfy himself about the genuineness of the activities carried

PINNACLE GLOBAL FOUNDATION ,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.621/Pun/2020

Section 12AA r.w.r 17A and whether Form 10A has been properly filled up. He may also see whether the objects of the trust are charitable or not. At that stage, it is not proper to examine the application of income.” 6.2 That further, the Department in this case before us has not disputed the objects of the trust or genuineness

MAHARASHTRA EX-SERVICEMEN CORPORATION,PUNE vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandramaharashtra Ex-Servicemen Cit(Exemption), Pune Corporation Ltd. Vs. 2Nd Floor, Raigad Building, Ghorpadi, Pune – 411001 Pan: Aadcm4072C (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 15-07-2025 Date Of Pronouncement : 09-10-2025 O R D E R

Trust vs. CIT, 272 Taxman 7 after giving due opportunity of being heard to the appellant. Thus, the grounds of appeal raised by the assessee are partly allowed for statistical purposes.” 6. Subsequently the Ld. CIT(E) issued a show cause notice on 03.11.2023, copy of which is placed at pages 174 to 180 of the paper book, asking

BALAWANT MEDICAL FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE

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

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.11/Pun/2021 Balwant Medical Foundation, 28B/Gharkul, Ganesh Krupa Society, Paud Road, Pune-411038. .......अपीलाथ" / Appellant Pan : Aaicb9778R बनाम / V/S. Cit (Exemption), ……""यथ" / Respondent Pune. Assessee By : Shri Sharad Shah Revenue By : Shri Shekhar L. Gajbhiue सुनवाई क" तारीख / Date Of Hearing : 08.04.2021 घोषणा क" तारीख / Date Of Pronouncement : 17.05.2021 आदेश / Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of The Ld. Cit (Exemption), Pune Dated 24.11.2020 As Per The Following Grounds Of Appeal On Record :- “1. The Ld. Pr. Cit (Exemption) Erred In Not Granting Registration U/S 12Aa Of The I.T. Act. 2. The Ld. Pr. Cit Erred In Rejecting Registration Application Made U/S 12Aa On The Ground Of Non-Submission Of Certain Details, Which Were Never Called For From The Assessee Before Passing The Order. 3. The Ld. Pr. Cit Erred In Passing The Order (Dated 24Th November, 2020) Before The Date By Which The Assessee Was Required To Submit The Details As Per Notice Dated 26-06-2020 (Which Was To Be Complied With By 30-11-2020). 4. The Ld. Pr. Cit Erred In Not Considering That Some Of The Details, Which Are The Reason Of Alleged Non-Compliance By The Assessee Were On Record (Along With The Application). 5. Learned Pr. Cit Erred In Not Giving Appropriate Opportunity To The Assessee, Particularly When The Time Was Available To Him Under The Covid Situation & In Terms Of Extension Of Time Provided Under The Law. 6. The Appellant Craves Its Right To Add To Or Alter The Grounds Of Appeal At Any Time Before Or During The Course Of Hearing Of The Case.”

charitable nature of objects and the genuineness of the activities of the trust could not be arrived at by the Ld. CIT (Exemption). Therefore, he has rightly rejected the application for grant of registration u/s 12AA of the assessee. 7. We have perused the case records, heard the rival contentions and considered the entire facts and circumstances in this case

PRAMOD KIRAN SEVADHAM FOUNDATION,AHMEDNAGAR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, PUNE

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

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.601/Pun/2020 िनधा"रण वष" / Assessment Year : 2019-20 Pramod Kiran Sevadham Foundation, 35, Varad Estate, Near Swami Samarth Mandir, Gaikwad Colony Savedi Road, Ahmednagar-414003. .......अपीलाथ" / Appellant Pan : Aactp6537B बनाम / V/S. Cit, Exemption, ……""यथ" / Respondent Pune. Assessee By : Shri Prasad Bhandari Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 01.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 01.06.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Learned Commissioner Of Income Tax, Exemption, Pune (‘Cit, Exemption’ For Short) Dated 29.09.2020 Denying The Grant Of Registration U/S 12Aa Of The Income Tax Act, 1961 (‘The Act’). 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Prevailing Circumstances Of The Case, The Learned Cit (Exemption) - Pune Erred In Rejecting The Claim Of The Assessee For Granting Registration Under Section 12Aa Of The Act Without Appreciating The Submission Made By The Assessee Along With The Documentary Proofs Of All The Activities Carried Out By The Trust. 2. On The Facts & In The Prevailing Circumstances Of The Case, The Learned Cit (Exemption) - Pune Erred In Rejecting The Claim Of The Assessee For Granting Registration Under Section 12Aa Without Giving An Opportunity Of Being Heard.

section 12AA without giving an opportunity of being heard. 2 3. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of the appeal, if deemed necessary at the time of hearing of the appeal.” 3. Brief facts of the case are as under :- The appellant society is registered under the Bombay Public

RAMCHANDRA MANDIR MATH BALAJI,,AURANGABAD vs. COMMISSIONER OF INCOME-TAX, AURANGABAD, AURANGABAD

Appeal is allowed for statistical purposes in above terms

charitable activities claimed to have been undertaken by it. Therefore, the application of the trust u/s 12A is rejected.” The Revenue could hardly dispute that the foregoing rejection 5. coming from the CIT’s end has nowhere considered its object clauses in the assessee’s trust deed held as a mandatory condition in light of Ananda Social & Educational Trust

SPARSHPRATISHTHAN,THANE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE

In the result, the appeal of assessee is allowed

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

Section 12AA of the Act prescribes that while granting or rejecting the application, the CIT(Exemption) is required to see about the objects of the trust or institution and genuineness of the activities. Further, for non-filing of Return of Income and non-payment of undisputed tax cannot be said to be the activities of the trust are not genuine

NIRMALA SHAIKSHANIK VA SAMAJIK VIKAS SANSTHA,SATARA vs. CIT EXEMPTION, PUNE

Appeal is allowed in above terms

charitable nature of objects as well as the genuineness of activities of the trust/t/institution and hence, the request for grant of registration u/s 12AA of the Income-tax Act, 1961 cannot be accepted. 5. In view of the above, I hereby reject the application for grant of registration u/s 12AA(1)(b)(ii) of the Income

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

272 ITR 309(ALL)] and the Hon'ble Madras High Court in the case of Ashok Leyland Ltd.((2003) (260 ITR 599(MAD)] have held that action under section 263 is valid where the assessment order is passed without application of mind and without conducting proper inquiry. Reliance is also placed on the decision of Hon'ble Supreme Court