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

iii) to extend Educational interest. The\nassessee trust is governed by Maharashtra Medical Council\nconstituted under the Maharashtra Medical Council Act, 1965.\nThe assessee filed the return of income for the A.Y. 2021-22 on\n18.02.2022 in the status of Association of Persons. During the\ncourse of assessment proceedings for the A.Y. 2021-22, reference\nunder second proviso to section

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

charitable trust registered under the Maharashtra Public Trust Act, 1950. It was formed on 27.01.1977 and firstly it was granted registered under the regulatory law on 30.09.1977 and thereafter registration under the old regime was granted u/s.12A on 04.12.1982. Main objects of POGS from its Memorandum of Association are to promote (i) professional Fellowship amongst the members; (ii) to encourage

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]

36(1A), Charity Commissioner shall not 9 Golden Charitable Trust [A] sanction any lease for a period more than 30 years. Therefore, there is no merit in the said pleading of the ld.AR of the assessee. 6.7 As per section 12AA of the Act, the ld.Commissioner of Income Tax has to satisfy himself that assessee has not violated any applicable

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)(a) of the Income-tax Act could be ascertained. A similar view was taken by the Gujarat High Court

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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

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

iii) of section 12A(1)(ac) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice 2 was issued through ITBA portal on 25.04.2024 requesting

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

iii) to extend Educational interest. The\nassessee trust is governed by Maharashtra Medical Council\nconstituted under the Maharashtra Medical Council Act, 1965.\nThe assessee filed the return of income for the A.Y. 2021-22 on\n18.02.2022 in the status of Association of Persons. During the\ncourse of assessment proceedings for the A.Y. 2021-22, reference\nunder second proviso to section

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

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 :

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 Trust v. ITO [2005] 3 SOT 229 (Delhi)] SambandhOrganisation v. CIT [(2006) 156 Taxman 183 (Delhi)] 5 Pune Mathadi Hamal and Other Manual Workers Board

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

36,68,480/-.\n2)\nThe Ld. CPC and Ld. CIT-A ought to have appreciated the fact that,\namount of Rs.90,70,20,511/- as accumulated by the University has been\nrightly utilized by it before 31 March 2023 and therefore, no adjustment\nshould be made in this regard.\n3)\nThe Ld. CPC and Ld. CIT-A ought to have