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

trust has denied to be indulged into any of such alleged transaction in the statement given during the course of search.\n12. Before us, ld. Counsel for the assessee has not pressed the issue challenging the jurisdiction assumed by ld.PCIT. Thus, Grounds of appeal No.1 and 2 raised by the assessee are dismissed as ‘not pressed'.\n13. Now we take

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

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

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

Section 12A of the\nAct and, if so, under which provision of the Act?\n18. Second, when the CIT grants registration certificate under Section\n12A of the Act to the assessee, whether grant of certificate is his quasi\njudicial function and, if so, its effect on exercise of his power of\ncancellation of such grant of registration certificate?\n19. Third

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

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

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

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable purposes

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

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable purposes

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

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable purposes

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

trust advancing work of general public utility and certainly not hit by the first proviso to Section 2(15) of the Act. Since the Assessing Officer has denied the benefit of sections 11 and 12 which has been upheld by the Ld. CIT(Appeals) also on the ground that the assessee did not fall within the scope of charitable purposes

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

29-05-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 05.02.2025 of the Ld. PCIT(Central), Pune cancelling the registration granted to the assessee by CPC u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) for the period from assessment

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

29 03 2025 passed by the\nlearned Commissioner Income Tax Exemption Pune (CIT) is contrary to\nthe facts and circumstances of the cave and the law and thus needs to\nbe set aside\n2. The ld Commissioner of Income Tax has erred in issuing\ndirection u/s 263 to set aside the original assessment order to the file of\nassessing officer

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste” AYs 2017-18 & 2018-19 29. A perusal of the same would show that the provisions of section

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste” AYs 2017-18 & 2018-19 29. A perusal of the same would show that the provisions of section