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

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 PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order

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

section 10(23C) of the Act, precisely for three bullet reasons as extoled therein viz; (i) complete absence of philanthropy in the operations-cum- objects of the assessee society, (ii) the operations of the assessee were at par with hospital running on commercial basis / principles (ii) assessee operating with a provision for distribution of profit to its members under

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

charitable purposes other than any anonymous donation\nmade with a specific direction that such donation is for any\nuniversity or other educational institution or any hospital or other\nmedical institution run by such trust or institution.\n(3) For the purposes of this section, \"anonymous donation\" means\nany voluntary contribution referred to in sub-clause (iia) of clause

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

charitable purposes other than any anonymous donation\nmade with a specific direction that such donation is for any\nuniversity or other educational institution or any hospital or other\nmedical institution run by such trust or institution.\n(3) For the purposes of this section, \"anonymous donation\" means\nany voluntary contribution referred to in sub-clause (iia) of clause

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

charitable purposes other than any anonymous donation\nmade with a specific direction that such donation is for any\nuniversity or other educational institution or any hospital or other\nmedical institution run by such trust or institution.\n(3) For the purposes of this section, \"anonymous donation\" means\nany voluntary contribution referred to in sub-clause (iia) of clause

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

MAHILA SEVA MANDAL,,PUNE vs. INCOME-TAX OFFICER, (EXEMPTION) ,WARD - 1,, PUNE

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

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

charitable trust formed in 1940. It is involved in the betterment and rehabilitation of destitute women of the age between 18-60 years and girls between the age of 06-18 years. The assessee also provides shelter to around 250 children in the age group of 6 to 18 years. Most of these children come from economically weaker families, some