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

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

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

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

sections 11 and 12 of the Act amounting to Rs.2,31,46,662/. The appellant submitted that the entire income for the year had been applied towards charitable purposes in accordance with the objectives of the trust

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

sections 11 and 12 of the Act amounting to Rs.2,31,46,662/. The appellant submitted that the entire income for the year had been applied towards charitable purposes in accordance with the objectives of the trust

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

sections 11 and 12 of the Act amounting to Rs.2,31,46,662/. The appellant submitted that the entire income for the year had been applied towards charitable purposes in accordance with the objectives of the trust

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

sections 11 and 12 of the Act amounting to Rs.2,31,46,662/. The appellant submitted that the entire income for the year had been applied towards charitable purposes in accordance with the objectives of the trust

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

sections 11 and 12 of the Act amounting to Rs.2,31,46,662/. The appellant submitted that the entire income for the year had been applied towards charitable purposes in accordance with the objectives of the trust

BRAHMAN SABHA KARVEER,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, the appeal of the assessee is allowed

31 after exhaustively referring to the earlier precedent, held that where the objects of a trust are both charitable and religious, the trust shall be eligible for registration u/s 12AA of the Act. The section

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

31-10-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 16.11.2024 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him in Form No. 10AB under clause (iii) of first proviso to sub-section

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

Bench: Shri R. K. Panda & Shri Vinay Bhamore

trust in financial year 2022-23. It was submitted that as per section 11(3) of the Act as stood at that time (at the time of accumulation i.e. as on 31.03.2017), accumulated amount of Rs.90,70,20,511/- was required to be utilized by 31.03.2022. In case the same is not utilized, then the amount was taxable

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).

trust from the benefit of section 11 of LT. Act if the activities are charitable in nature and surplus funds are utilized towards the charitable work. The argument of the appellant also find support from the order of H'ble Custom, Excise and Service tax appellate Tribunal wherein, it has been exempted from the levy of service

DWARAKA CHARITABLE TRUST,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed

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

section 13(3)(b) of the Act in the facts and circumstances of the case. 3. Brief facts of the case on hand are that, the assessee is a charitable Trust registered u/s. 12A of the Act and its main objective is to provide medical relief and facilities by running a hospital, Trust Deed dated 18-04- 1974 at Page

KAILASWASI NARAYAN ALIAS BAPU PATIL SHIKSHAN PRASARAK MANDAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(2), KOLHAPUR

In the result, the appeal of assessee is treated as allowed for statistical purpose

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

31-12-2024 Date of 11-03-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 10.06.2024 of the Ld. Commissioner of Income Tax (Appeals)-2 Kolhapur, [“CIT(A)”] pertaining to the Assessment Year (“AY”) 2012-13. 2. This is the second round of appeal. In the first round

JAIN SHWETAMBAR MANDIRTRUST,,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

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

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.2901/Pun/2017 Jain Shwetambar Mandir Trust, At Post: Ghoti, Taluka: Igatpuri, District: Nashik. .......अपीलाथ" / Appellant Pan : Aabtj7192H बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Shekhar L. Gajbhiye सुनवाई क" तारीख / Date Of Hearing : 03.11.2020 घोषणा क" तारीख / Date Of Pronouncement : 04.11.2020 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Trust Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Pune Dated 28.09.2017 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (For Short “The Act”) Denying The Registration U/S 12Aa Of The Act. 2. The Appellant Society Raised The Following Grounds Of Appeal :- “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income-Tax (Exemptions), Pune Is Not Justified In Not Granting Registration U/S 12Aa Of The Act To The Appellant Trust. 2. The Appellant Craves For Addition To, Alternation, Modification, Change Of The Above Ground Of Appeal.” 3. The Brief Facts Of The Case Are As Under :-

31 after exhaustively referring to the earlier precedent, held that where the objects of a trust are both charitable and religious, the trust shall be eligible for registration u/s 12AA of the Act. The section