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

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

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

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

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

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

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

Charitable Institutions, 363 ITR 230. (E). As regards to the allegation of violation of provisions of section 13(1)(c) by providing rent free accommodation to Shri Maruti N. Navale, it is submitted that the said Shri Maruti N. Navale had not been paid any remuneration by the appellant society for the following services rendered by him :- “a. Complete administration

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

RAMANLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

DEEPAK KANTILAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

The appeal stands dismissed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

The appeal stands dismissed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

charitable trust or institution. We find that recently Co-ordinate Bench of Mumbai Tribunal in DCIT Vs Gabriel India (2025) 173 taxmann.com 219 (Mum) on similar issue where the assessee-company claimed deduction under section 80G at the rate of 50% of CSR expenses and furnished receipts of donees evidencing eligibility of deduction under section 80G allowed claim of such

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

vii) there is no element of charity and service to the poor (viii) the benefit of section 11(1) of the Act is available only to trust whereas, the assessee is a co-operative society and not a trust, hence, there is no binding legal obligation on the assessee society to apply its income for charitable purpose (x) the fees

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

NYATI BUILDERS PRIVATE LIMITED,PUNE vs. ASSISSTANT COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal of the assessee is allowed

charitable institutions, etc.\" These\noutlays are not eligible for 80G deduction.\nMandatory Nature\nIn this regard, Explanatory notes to Finance No. (2) Act, 2014 are being\nreproduced as under :\nCorporate Social Responsibility (CSR)\nUinder the Companies Act, 2013 certain companies (which have net worth of\nRs.500 crore or more, or turnover of Rs.1000 crore or more, or a net profit