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

35. We find the Ld. CIT granted registration u/s 12A only from the date of the application i.e. 10.02.2006 vide order dated 05.09.2007. The relevant observations of the Ld. CIT read as under: “In view of ITAT’s order holding that activities of the assessee are charitable in nature, registration u/s 12AA is granted to the assessee w.e.f

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

35. We find the Ld. CIT granted registration u/s 12A only from the date of the application i.e. 10.02.2006 vide order dated 05.09.2007. The relevant observations of the Ld. CIT read as under: “In view of ITAT’s order holding that activities of the assessee are charitable in nature, registration u/s 12AA is granted to the assessee w.e.f

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

35. We find the Ld. CIT granted registration u/s 12A only from the date of the application i.e. 10.02.2006 vide order dated 05.09.2007. The relevant observations of the Ld. CIT read as under: “In view of ITAT’s order holding that activities of the assessee are charitable in nature, registration u/s 12AA is granted to the assessee w.e.f

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

35. We find the Ld. CIT granted registration u/s 12A only from the date of the application i.e. 10.02.2006 vide order dated 05.09.2007. The relevant observations of the Ld. CIT read as under: “In view of ITAT’s order holding that activities of the assessee are charitable in nature, registration u/s 12AA is granted to the assessee w.e.f

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

35. We find the Ld. CIT granted registration u/s 12A only from the date of the application i.e. 10.02.2006 vide order dated 05.09.2007. The relevant observations of the Ld. CIT read as under: “In view of ITAT’s order holding that activities of the assessee are charitable in nature, registration u/s 12AA is granted to the assessee w.e.f

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 :

35,886 which was the excess of income over expenditure. 5. That the orders passed are bad in law as the appellant has been granted registration under section 12AB of I.T. Act, 1961 w.e.f. A.Y. 2022-23 by way of order dated 12.10.2021 under sub section (i) of clause (ac) of sub section (1) of section 12A and the proviso

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

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

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

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

iv) it also failed to maintain records of (a) non billable services if any rendered (b) free/concessional service availed by related parties. 12.4.3 It is worthwhile to note here that, the appellant society created and opened IPF account first time on 01/06/2017 i.e. AY 2018-19. The verification of such bank accounts prima-facie revealed that, the funds credited therein

THE MUMBAI OBSTETRIC GYNAECOLOGICAL SOCIETY,LOW PAREL (W) vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

charitable trust, and changes in these\nsections from time to time, is enclosed herewith and\nmarked as Annexure-3.\n2.2\nEarlier to the new regime, Registration was granted\nu/s 12A (old regime).\nW.e.f. 1/4/2021, Registrations is granted only u/s\n12AB.\nIn the new section 12AB(4), no any direct / indirect\npower is available for cancelling registration u/s\n12A. As such

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

iv) An undertaking that there will be no infringement to the 1st proviso to Section 2(15) of the Income Tax Act, 1961. (v) An affidavit/undertaking to the effect that the institution is complying with all the requirements of law as are material for the purpose of its objects as enumerated in the trust deed. (vi) Complete details

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

2 hearing the Ld. DR, the delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case in brief, are that the assessee filed an application in Form No.10AB on 28.09.2023 for approval under clause (iii) of first proviso to sub section (5) of section 80G of the Act. With

PUNE KNOWLEDGE CLUSTER FOUNDATION ,PUNE vs. CIT EXEMPTION, PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.521/Pun/2025 िनधा"रण वष" / Assessment Year: - Pune Knowledge Cluster V The Cit –Exemption, Foundation, S. Pune. Iucaa, University Campus, Ganeshkhind, Pune – 411007. Maharashtra. Pan: Aancp0501D Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 19/06/2025 Date Of Pronouncement 30/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application Under Section 80G Of The Income Tax Act, 1961, Dated 09.01.2025. The Assessee Has Raised Following Grounds Of Appeal : “1. The Learned Cit (Exemption), Pune; Erred In Law & On Facts In Rejecting Appellant'S Application For Registration U/S 80G Of Ita, 1961. Ita No.521/Pun/2025 [A]

35 of the paper book. 4.1 In this case, Assessee had filed an application in Form No.10AB under section 80G(5)B(iv) of the Act, on 09.07.2024. Admittedly, Assessee is registered u/s.12A vide order dated 10.06.2024. Copy of the Order u/s.12AB issued by ld.CIT(E)-Pune on 10.06.2024 granting registration is at page no.63 to 65 of the paper

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

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

2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the genuineness of activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G(5) of the Act. 5. Without prejudice to the above, as per the provisions of clause

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

charitable organizations having registration u/s.12AA was required to apply for registration again u/s.12A r.w.s 12AB of the Act. The relevant Section 12A of Income Tax Act is reproduced here as under : “Conditions for applicability of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

charitable organizations having registration u/s.12AA was required to apply for registration again u/s.12A r.w.s 12AB of the Act. The relevant Section 12A of Income Tax Act is reproduced here as under : “Conditions for applicability of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

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

2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the genuineness of activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G(5) of the Act. 5. Without prejudice to the above, as per the provisions of clause