SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

3)(i) (1922 Act). 49. We find the Hon‟ble Bombay High Court in the case of CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 494 (Bom) has held that handing over of income of charitable trust to another charitable trust is application for charitable purposes eligible for exemption u/s 11. We find para 16 of the order

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. EXEMPTION CIRCLE,A BAD, AURANGABAD

trust, we may notice, was to run schools,\ncolleges, dispensaries, Dharmashalas, etc. The assessee could not apply the\naforesaid surplus for charitable purposes in AY 2008-09 and had applied for\naccumulation of such surplus in terms of section 11(2) of the Act. As per the\nprovisions of section 11(2), accumulation is allowed for a period

POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

3) it is seen that, section\nprovides that where a trust or an institution has been granted\nregistration and if subsequently, Pr. CIT or CIT is satisfied that the\nactivities of the trust are not genuine or are not carried out in\naccordance with the objects of the trust, he may cancel the\nregistration by way of an order

NAVALMAL FIRODIA MEMORIAL HOSPITAL TRUST,PUNE vs. INCOME TAX OFFICER, EXEMPTION WARD 1(2), PUNE

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

Bench: the learned CIT(A), the same has neither been taken note of or distinguished in any manner. Not following the binding Judicial precedent of the Jurisdictional ITAT Pune is gross impropriety in law. Ground No. 2: The Appellant craves leave to add, alter, amend or withdraw all or any of the Grounds of Appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing.”

trust, we may notice, was to run schools, colleges, dispensaries, Dharmashalas, etc. The assessee could not apply the aforesaid surplus for charitable purposes in AY 2008-09 and had applied for accumulation of such surplus in terms of section 11(2) of the Act. As per the provisions of section 11(2), accumulation is allowed for a period

SHRI VASUPUJYA SWAMI MAHARAJ TEMPLE TRUST,PUNE vs. ITO (EXEMPTION) WARD 1(2), PUNE

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

Bench: Dr.Manish Borad

trust, we may notice, was to run schools, colleges, dispensaries, Dharmashalas, etc. The assessee could not apply the aforesaid surplus for charitable purposes in AY 2008-09 and had applied for accumulation of such surplus in terms of section 11(2) of the Act. As per the provisions of section 11(2), accumulation is allowed for a period

SHRI ISHWARLAL GULABCHAND VARDHAMANTAP AYAMBIL TRUST,PUNE vs. ITO WARD 7(1), PUNE

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

Bench: Dr.Manish Borad

trust, we may notice, was to run schools, colleges, dispensaries, Dharmashalas, etc. The assessee could not apply the aforesaid surplus for charitable purposes in AY 2008-09 and had applied for accumulation of such surplus in terms of section 11(2) of the Act. As per the provisions of section 11(2), accumulation is allowed for a period

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

3 others\n2. The learned Pr. Commissioner of Income Tax has erred in law and on facts in withdrawing our registration u/s 12AB, without there being any specified violation as contemplated in section 12AB(4).\n3. The learned Pr. Commissioner of Income Tax has erred in law and on facts to ascertain that the appellant has carried out the charitable

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer by observing as under: “6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer by observing as under: “6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer by observing as under: “6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer by observing as under: “6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer by observing as under: “6. Decision 6.1 The present appeal has been filed by the appellant, Indian Medical Association, a public charitable trust registered under the Bombay Public Trust Act, 1950, bearing registration No. F-166 (Pune). The trust has been filing its income

GOLDEN CHARITABLE TRUST,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION PUNE, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

3 Golden Charitable Trust [A] 5. On perusal of the Trust Deed which is part of the paper book at page no.1 to 19, it is observed that assessee trust was formed on 13.02.2009 by Shri Mohammad Shafi Haji Chand Bagwan as Settler of the Trust. The said trust is registered with Assistant Charity Commissioner, Sangli on 24.03.2014(copy

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

Trust v. DCIT (Exemption) - [2023] 150 taxmann.com 20 (Chennai - Trib.) III. Proposition 3: If an Application for Registration is not disposed off within 6 months, then same isdeemed to be accepted/approved, in terms of section 12AA(2). Sardari Lai Oberoi memorial Charitable

INCOME-TAX OFFICER (EXEMPTIONS),, PUNE vs. CHANAKYA MANDAL PARIWAR,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripotethe Income Tax Officer M/S. Chanakya Mandal Pariwar (Exemptions) 1557, Sadashiv Peth Vs. Ward - 2, Pune Near Navi Peth Vitthalmandir Punne 411009 Pan – Aaatc6391G Appellant Respondent Co No. 06/Pun/2020 (Assessment Year: 2012-13) M/S. Chanakya Mandal Pariwar The Income Tax Officer 1557, Sadashiv Peth (Exemptions) Vs. Near Navi Peth Vitthalmandir Ward - 2, Pune Punne 411009 Pan – Aaatc6391G Cross Objector Appellant In Appeal Assessee By: Shri Hari Krishan Revenue By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 01.07.2022 O R D E R Per S.S. Godara, Jm This Revenue’S Appeal Ita No. 835/Pun/2017 With Assessee’S Cross Objection Co No. 06/Pun/2020 For Ay 2012-13 Arise From The Cit(A)-10, Pune’S Order Dated 30.01.2017 Passed In Case No. Pn/Cit(A)10/Ito Exmp Wd 1/44,45,46,47/15-16, Involving Proceedings Under Section 143(3) R.W.S 174 Of The Income Tax Act, 1961 (In Short The Act).

charitable purposes as per Section 2(15) of the I.T. Act. 3. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in treating the activities of the assessee trust

SHRI SWAMI SAMARTH ADHYATMIK SANSHODHAN SANSTHA,AURANGABAD vs. CIT(E), PUNE

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

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

trust deed / MoA to transfer or to apply any income or assets for purposes other than charitable purposes and provisions of Explanation 3 to section 80G specifically exclude religious purpose from the applicability of section 80G. Whereas the object / objects of the assessee, as discussed above, are religious in nature and thus the instrument under which the assessee is constituted

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.

Charitable Activities and also in the context of the assessce Ashirwad Prayer Centre as the trust, involving the sale of CDs, DVDs, books and holy oil, coupled with substantial expenditure on advertising. contravene the provisions of section 2(15) of the Act by virtue of engaging in activities of a commercial, business or trade nature. 2. On facts and circumstance

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.

Charitable Activities and also in the context of the assessce Ashirwad Prayer Centre as the trust, involving the sale of CDs, DVDs, books and holy oil, coupled with substantial expenditure on advertising. contravene the provisions of section 2(15) of the Act by virtue of engaging in activities of a commercial, business or trade nature. 2. On facts and circumstance