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

charitable\ntrust registered under the Maharashtra Public Trust Act, 1950. It\nwas formed on 27.01.1977 and firstly it was granted registered\nunder the regulatory law on 30.09.1977 and thereafter\nregistration under the old regime was granted u/s.12A on\n04.12.1982. Main objects of POGS from its Memorandum of\nAssociation are to promote (i) professional Fellowship amongst the\nmembers; (ii) to encourage

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

charitable or religious purposes, has been applied, other than for the objects of the trust or institution\n(f) the trust or institution has not complied with the requirement of any other law, as referred to in item (B) of sub-clause (i) of clause (b) of sub- section (1), and the order, direction or decree, by whatever name called

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]

Charitable Trust [A] 6.4 Violation of Maharashtra Stamp Act: Section 3 of the Maharashtra Stamp Act defines the Instruments on which Stam Duty shall be paid. The List of such Instruments is given in Schedule 1 of the Maharashtra Stamp Act. The entry number 36

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. MUKUND BHAVAN TRUST,, PUNE

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

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

36, the Gujarat High Court held that the Income Tax liability of a Charitable Trust has to be deducted as a necessary outgoing before the net income capable of obligation for the purpose of the Trust under Section 11(1

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

36(1)(xii) are also not applicable to the assessee as the same are applicable in the case of Corporation or Body Corporate. He further noted that section 43B allows for deduction any such sum payable by the assessee as interest on any loan or borrowing from any public financial institution or state financial corporation or in respect

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

36(1)(xii) are also not applicable to the assessee as the same are applicable in the case of Corporation or Body Corporate. He further noted that section 43B allows for deduction any such sum payable by the assessee as interest on any loan or borrowing from any public financial institution or state financial corporation or in respect

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

36(1)(xii) are also not applicable to the assessee as the same are applicable in the case of Corporation or Body Corporate. He further noted that section 43B allows for deduction any such sum payable by the assessee as interest on any loan or borrowing from any public financial institution or state financial corporation or in respect

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

36(1)(xii) are also not applicable to the assessee as the same are applicable in the case of Corporation or Body Corporate. He further noted that section 43B allows for deduction any such sum payable by the assessee as interest on any loan or borrowing from any public financial institution or state financial corporation or in respect

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

36(1)(xii) are also not applicable to the assessee as the same are applicable in the case of Corporation or Body Corporate. He further noted that section 43B allows for deduction any such sum payable by the assessee as interest on any loan or borrowing from any public financial institution or state financial corporation or in respect

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

36(1)(xii) are also not applicable to the assessee as the same are applicable in the case of Corporation or Body Corporate. He further noted that section 43B allows for deduction any such sum payable by the assessee as interest on any loan or borrowing from any public financial institution or state financial corporation or in respect

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

In the result, appeal of the assessee is dismissed

charitable or religious purposes, created before the 1st day of\nApril, 1952, to the extent to which such income is applied to such\npurposes outside India:\nProvided that the Board, by general or special order, has directed in\neither case that it shall not be included in the total income of the person\nin receipt of such income

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

36,460. The due date for filing of the Income, Tax return was 15.02.2022. In the ITR filed, the assessee trust has stated that it is a Trust/Institution Registered u/s 12A and claiming exemption u/s 11 of the Act. The extended due date for filing of the Income Tax return was 15.02.2022 and the extended due date for filing

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

Charitable Trust reported in (2013) 35 taxmann.com 295 (Punjab & Haryana). 10. We have considered the rival contentions and perused the record placed before us and carefully gone through the decisions relied on by both the parties. The sole issue raised before us is that ld.PCIT erred in rejecting the application for grant of regular registration u/s.12A r.w.s 12AB

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

charitable\ntrust registered under the Maharashtra Public Trust Act, 1950. It\nwas formed on 27.01.1977 and firstly it was granted registered\nunder the regulatory law on 30.09.1977 and thereafter\nregistration under the old regime was granted u/s.12A on\n04.12.1982. Main objects of POGS from its Memorandum of\nAssociation are to promote (i) professional Fellowship amongst the\nmembers; (ii) to encourage

AUDYOGIK NIDHI VISHWAST SANSTHA POONA,PUNE vs. CIT EXEMPTION, PUNE, PMT BUILDING

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

Bench: Shri R. K. Panda & Ms. Astha Chandraaudyogik Nidhi Vishwast Sanstha The Cit (Exemption), Poona Pune 366, Narayan Peth, Limaye Vs. Building, Laxmi Road, Pune – 411030 Pan: Aaata1619H (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 05-02-2025 Date Of Pronouncement : 30-04-2025 O R D E R

1] The learned CIT erred in not granting the registration to the appellant trust u/s 12AB and in cancelling the provisional registration already granted on the ground that the activities of the appellant are not charitable but are predominantly commercial in nature. 2] The learned CIT was not justified in holding that- a. The appellant's activities are business activities

ELLORA CONSTRUCTION PRIVATE LIMITED,AURANGABAD vs. DCIT, CIRCLE-1, AURANGABAD, AURANGABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Ellora Construction Private Limited Dcit, Circle 1, Cidco Road, Azad Chowk, Vs. Aurangabad Aurangabad-431001 Pan: Aawca7578C (Appellant) (Respondent) Assessee By : Shri Suhas P Bora & Sampada Ingale Department By : Shri Ramnath P Murkunde Date Of Hearing : 04-03-2025 Date Of Pronouncement : 05-03-2025 O R D E R

charitable trust, against construction contract of IIMSR Badnapur, Dist Jalna. The above amount is said to have been denied by the debtor on the ground that the valuer reduced the amount. For this only ledger of the debtor was made available to the Auditor. Since, expenses have been claimed by the assessee in his Profit and Loss Account against

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

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 account, no expenditure is seen towards the objects of the trust. The Appellant only

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

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