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 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 has neither been challenged before the CIT(A) nor has been challenged before the Tribunal by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee at any point

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 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 has neither been challenged before the CIT(A) nor has been challenged before the Tribunal by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee at any point

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 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 has neither been challenged before the CIT(A) nor has been challenged before the Tribunal by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee at any point

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 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 has neither been challenged before the CIT(A) nor has been challenged before the Tribunal by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee at any point

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 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 has neither been challenged before the CIT(A) nor has been challenged before the Tribunal by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee at any point

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

charitable as contemplated in section 2(15) of the Act as amended by the Finance Act, 2008 and Finance Act 2010. 5.4 The Assessing Officer at Para 5.11 of his order, therefore, held that the case of the assessee is clearly hit by the first proviso to section 2(15) of the Act inserted with effect from

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

charitable as contemplated in section 2(15) of the Act as amended by the Finance Act, 2008 and Finance Act 2010. 5.4 The Assessing Officer at Para 5.11 of his order, therefore, held that the case of the assessee is clearly hit by the first proviso to section 2(15) of the Act inserted with effect from

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

charitable as contemplated in section 2(15) of the Act as amended by the Finance Act, 2008 and Finance Act 2010. 5.4 The Assessing Officer at Para 5.11 of his order, therefore, held that the case of the assessee is clearly hit by the first proviso to section 2(15) of the Act inserted with effect from

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

charitable as contemplated in section 2(15) of the Act as amended by the Finance Act, 2008 and Finance Act 2010. 5.4 The Assessing Officer at Para 5.11 of his order, therefore, held that the case of the assessee is clearly hit by the first proviso to section 2(15) of the Act inserted with effect from

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

charitable activities carried out by the appellant post-registration in 2021. 5.2 Even if there were prior alleged violations, the activities of the appellant post-registration were in full compliance with the provisions of the Act, making cancellation unwarranted. 5.3 In absence of any adverse finding on the nature and genuineness of the activities, the cancellation of registration is arbitrary

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.”

charitable or religious purposes as aforesaid or ceases to be accumulated or set apart for application thereto, or (b) ceases to remain invested or deposited in any of the forms or modes specified in sub-section (5), or (c) is not utilised for the purpose for which it is so accumulated or set apart during the period referred

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

charitable or religious purposes as aforesaid or ceases to be accumulated or set apart for application thereto, or (b) ceases to remain invested or deposited in any of the forms or modes specified in sub-section (5), or (c) is not utilised for the purpose for which it is so accumulated or set apart during the period referred

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

charitable or religious purposes as aforesaid or ceases to be accumulated or set apart for application thereto, or (b) ceases to remain invested or deposited in any of the forms or modes specified in sub-section (5), or (c) is not utilised for the purpose for which it is so accumulated or set apart during the period referred

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

In the result, the appeal of the appellant is partly allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamore

34 (SC) held that "where registration of assessee trust under section 12AA was cancelled for receiving a bogus donation but High Court by impugned order restored registration holding that one bogus donation would not establish 15 Rajarshi Shahu Shikshan Sanstha Inam Dhamani that activities of trust were not genuine, reason assigned by High Court was erroneous and ran contrary

SANTH BHAGWANBABA SHIKSHAN MANDAL,LATUR vs. INCOME-TAX OFFICER (EXEMPTION),, NANDED

The appeal of the assessee is allowed in terms of our aforestated observation

Bench: Shri Partha Sarathi Chaudhary & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 554/Pun/2021 करिनधा"रण वष"/ Assessment Year :2016-17 Sant Bhagwanbaba Shikshan Mandal Phule Nagar, Ahmadpur, Dist. Latur. . . . . . . . अपीलाथ" / Appellant Pan :Aacts 5514 P बनाम / V/S. Income Tax Officer (Exemption), . . . . . . . ""यथ" / Respondent Nanded – 431 601. "ारा / Appearances Assessee By : Mrs J. R. Chandekar Revenue By : Shri M. G. Jasnani सुनवाई क" तारीख / Date Of Conclusive Hearing :12/08/2022 घोषणा क" तारीख / Date Of Pronouncement :12/08/2022 आदेश / Order Per G.D. Padmahshali, Am; The Present Appeal Of The Assessee Filed Against The Order Of Commissioner Of Income Tax(Appeals), Nfac [For Short “Cit(A)”] Dt. 24/03/2017 Passed U/S 250, Which In Turn Sprung Out Of Assessment Order Of Income Tax Officer (Exemption), Nanded [For Short “Ao”] Dt. 02/11/2018

charitable trust or institution, whose total income ITAT-Pune Page 10 of 14 Sant Bhagwanbaba Shikshan Mandal PAN : AACTS5514P Asstt. Yr.: 2016-17 before giving effect to the provisions of section 11 and 12 exceeds the maximum amount not chargeable to income tax, furnishing of audit report obtained in Form No. 10B alongwith the return of income, however

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

trust’ are also under a legal obligation (i) to reserve and earmark ten per cent. of the total number of operational beds at such medical centre, for medical examination and treatment in each department of the ITAT-Pune Page 30 of 66 Ashwini Sahakari Rugnalaya & Research Centre medical patients for weaker section of the people seeking admission or treatment

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, this appeal of the appellant is allowed for statistical purpose

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No.466/Pun/2019 िनधा"रण वष" / Assessment Year : N.A. Association Of Consulting Civil The Commissioner Of Income Engineers, Vs Tax, Exemption, Pune. Sthapathya Bhavan, Damani Complex, Datta Chowk, Solapur – 413 007. Pan: Aacaa 6603 L Appellant/ Assessee Respondent /Revenue

34,49,863/- NIL 32.7% 2015-16 4,54,477/- NIL Loss 2016-17 36,41,993/- NIL 33% Thus, the appellant, as observed from the Income & Expenditure Account has not spent a single Rupee on the objects of the Society. The Appellant, though have claimed that it has carried out activities like organizing Seminar, but in the Income & expenditure

M/S ROTARY CLUB OF AKURDI CHARTABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1025/Pun/2024 Rotary Club Of Akurdi Charitable Trust Office No.-5, 2Nd Flr., Prasun Arcade, Opp. Gokul Hotel, Pimpri, Pune-411018. Pan:Aabtr3607D . . . . . . . अपीलार्थी / Appellant

Charitable Trust 12. Insofar as the non-compliance of notice seeking rectification of discrepancies and submission of copy of certificate granted u/s 12AB r.w.s. 12(1)(ac)(iii) of the Act is concerned, we note that such notices were sent to email psl.sunsvg47@gmail.com belonging to a tax consultant who failed to intimate the same to the assessee for due compliance