BARAMATI VIPASSANA SAMITI,BARAMATI vs. CIT, EXEMPTIONS, PUNE

In the result, appeal of the assessee in ITA No

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2642 & 2643/Pun/2024 िनधा"रण वष" / Assessment Year: 2025-26 Baramati Vipassana Samiti, V The Commissioner Of Ward-I, 62000736, Chiman S Income Tax, Exemption, Shah Mala, Baramati, Pune. Maharashtra – 413102. Pan: Aaetb7354C Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Chandra Vijay – Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 03/04/2025 आदेश/ Order Per Dr. Manish Borad, 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.12A & 80G(5) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

36A of the Maharashtra Public Trust Act, 1950, is not obtained and therefore held that the activities of the trust are not genuine and charitable in nature and rejected the approval which is not in accordance with the provisions of section 80G 2.2 The Ld. CIT(E) failed to appreciate that section 80G independently has not provided for rejecting

BARAMATI VIPASSANA SAMITI,BARAMATI vs. CIT, EXEMPTION, PUNE

In the result, appeal of the assessee in ITA No

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2642 & 2643/Pun/2024 िनधा"रण वष" / Assessment Year: 2025-26 Baramati Vipassana Samiti, V The Commissioner Of Ward-I, 62000736, Chiman S Income Tax, Exemption, Shah Mala, Baramati, Pune. Maharashtra – 413102. Pan: Aaetb7354C Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Chandra Vijay – Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 03/04/2025 आदेश/ Order Per Dr. Manish Borad, 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.12A & 80G(5) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

36A of the Maharashtra Public Trust Act, 1950, is not obtained and therefore held that the activities of the trust are not genuine and charitable in nature and rejected the approval which is not in accordance with the provisions of section 80G 2.2 The Ld. CIT(E) failed to appreciate that section 80G independently has not provided for rejecting

SAILEELA FOUNDATION TRUST,NATAL vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE, PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

charitable activities carried by the Trust. 3. The appellants further, contend that on the facts and in the circumstances of the case and in law, the CIT(E) framed the impugned order rejecting the application for obtaining registration under section 12AA of the Act in haste and without appreciating the facts of the case in its entirety.” 3. Facts

ARHAM FOUNDATION,PUNE vs. CIT (EXEMPTION), PUNE

In the result, appeal of the Assessee is allowed

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamoreआयकर अपऩल सं./Ita Nos.1584 & 1585/Pun/2025 निर्धारण वषा / Assessment Year :- Arham Foundation, V The Commissioner Of A-804, Swayambhau Hills S. Income Tax, Exemption, Society, Bibwewadi, Pune. Pune – 411037. Pan: Aafta8237Q Appellant/ Assessee Respondent / Revenue Assessee By Ca Prasad S. Bhandari Revenue By Shri Rakesh Jha – Cit(Dr) Date Of Hearing 15/10/2025 Date Of Pronouncement 29/10/2025 आदेश/ Order Per Vinay Bhamore, Jm: 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.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 21.05.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

36A of Maharashtra Public Trust Act. 6 ITA Nos.1584 & 1585/PUN/2025 [A] 5.6 It is the submission of Ld.AR that the Trustees have provided certain advances to the Trust as and when required, which were utilized by the Trust for the purpose of the objects of the Trust. 5.7 We find Hon‟ble Bombay High Court in the case of Ashok

JAGRUTI PUBLIC CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD -1, PUNE

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

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

Section 36A of Maharashtra Public Trust Act. 5.6 It is the submission of Ld.AR that the Trustees have provided certain advances to the Trust as and when required, which were utilized by the Trust for the purpose of the objects of the Trust.” 9. It is the submission of the Ld. AR that the assessee had duly demonstrated the charitable

DAR E ARQAM EDUCATION CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

In the result, both the appeals in ITA Nos

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

3 of the impugned order is reproduced below: "(i) It is seen that you have furnished incomplete trust deed wherein the objects of the trust were missing. You ought to be submit the copy of instrument creating the trust or establishing the institution /document evidencing the creation of the trust or establishment of the institution (trust deed / MOA) The trust

MAHAVEER (I) FOUNDATION TRIST,AURANGABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandramahaveer (I) Foundation Trust Cit (Exemption), Pune H No 4-5-38, Jadhav Mandi, Vs. Aurangabad – 431001 Pan: Aaetm1689F (Appellant) (Respondent) Assessee By : Shri Rajiv Thakkar Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 07-05-2025 Date Of Pronouncement : 20-05-2025 O R D E R

Section 36A, the loan was exclusively applied for routine expenses to carry out charitable activities. This does not provide any personal benefit or favor to the trustees or any other individual associated with the trust" 5.1. The assessee's contention is not accepted. In this regard, provision of sec. 36A(3

YUVAK KALYAN SANGH,SINDHUDURG vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24 Yuvak Kalyan Sangh Cit (Exemption), Pune Bijalinagar, Kankavli, Vs. Sindhudurg, Maharashtra – 416602 Pan: Aaaay1327K (Appellant) (Respondent) Assessee By : Shri Pramod S Shingte Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 27-01-2025 Date Of Pronouncement : 21-03-2025 O R D E R

Section 36A(3) of the Maharashtra Public Trust Act, 1950, for borrowing money on behalf of the trust. The trust's failure to comply with this provision further raises 4 questions about its adherence to legal requirements of other laws applicable in its case Furthermore, the fact that the trust made a time deposit of Rs. 10.50 Lakhs without utilizing

DNYANYOGI FOUNDATION SANGLI,SANGLI vs. CIT- EXEMPTION, PUNE, PUNE

In the result, both the appeals in ITA Nos

36A(3) of the BPT Act, 1950\nprovides that \" no trustee shall borrow moneys (whether by way of mortgage\nor otherwise) for the purpose of or on behalf of the trust of which he is a\ntrustee, except with the previous sanction of the Charity Commissioner, and\nsubject to such conditions and limitations as may be imposed

DNYANYOGI FOUNDATION SANGLI,SANGLI vs. CIT-EXEMPTION, PUNE, PUNE

In the result, both the appeals in ITA Nos

36A(3) of the BPT Act, 1950\nprovides that \" no trustee shall borrow moneys (whether by way of mortgage\nor otherwise) for the purpose of or on behalf of the trust of which he is a\ntrustee, except with the previous sanction of the Charity Commissioner, and\nsubject to such conditions and limitations as may be imposed

DAR E AQRAM EDUCTAION CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

In the result, both the appeals in ITA Nos

3 of the impugned\norder is reproduced below:\n\"(i) It is seen that you have furnished incomplete trust deed wherein the\nobjects of the trust were missing. You ought to be submit the copy of instrument\ncreating the trust or establishing the institution /document evidencing the\ncreation of the trust or establishment of the institution (trust deed

ASHIRWAD SEVA SAMITI,NASHIK vs. CIT, EXEMPTION, PUNE

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

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

section 36A of the Maharashtra Public Trust Act, 1950 from the Charity Commissioner. (iv) You ought to be submit the copy of instrument creating the trust or establishing the institution / document evidencing the creation of the trust or establishment of the institution (trust deed / MoA). The trust deed/MOA were required to be submitted alongwith the application itself. However

SWA MOHAMAD ISAQ PATEL MEMORIAL EDUCATION SOCIETY,HINGOLI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

section 36A of the Maharashtra Public Trust Act, 1950. Therefore, the contention raised 3 by the assessee trust stands rebutted in light of the aforementioned violations. 6.3 Regarding education activities, upon thorough examination, it is noticed that the trust's contention lack substantiation and suffers from inconsistencies and failures to comply with procedural requirements. Despite the trust's claim

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

3 years and its utilization for each of the institution / project along with copy of permission under section 36A of The 4 ITA.No.795/PUN./2024 Maharashtra Public Trusts Act, 1950 from the Charity Commissioner. 2.2. If you are engaged in running a hospital/nursing home/health care centre, please furnish the following : a) Copy of permission certificate from the prescribed authority

ABHINAV FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS),PUNE, PUNE

Appeals of the assessee are allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2292 & 2293/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner Of C/O.Ashish Manohar Dagwar, S. Income Ward No.54, In Front Of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. Pan: Aakta3562H Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 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.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Dated 11.09.2025 & 16.09.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together And

36A of the Act. 2 ITA Nos.2292 & 2293/PUN/2025 [A] 3. During the proceedings, ld.AR invited our attention to page no.10 which enumerates objects of the Trust. The objects of the trust are as under : “1 The Primary Object of the Trust is to provide financial help and education help to the persons of all caste, creed, who cannot afford

ABHINAV FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS),PUNE, PUNE

Appeals of the assessee are allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2292 & 2293/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner Of C/O.Ashish Manohar Dagwar, S. Income Ward No.54, In Front Of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. Pan: Aakta3562H Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 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.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Dated 11.09.2025 & 16.09.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together And

36A of the Act. 2 ITA Nos.2292 & 2293/PUN/2025 [A] 3. During the proceedings, ld.AR invited our attention to page no.10 which enumerates objects of the Trust. The objects of the trust are as under : “1 The Primary Object of the Trust is to provide financial help and education help to the persons of all caste, creed, who cannot afford

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

36A of the Maharashtra Public Trust Act, 1950 from the Charity Commissioner. Please also ensure that the documents /information called for vide the earlier notice(s) are furnished. (ii) Without prejudice to the above, it is seen from your reply to notice dated 06/11/2024 that the date of commencement of your activities is 25/10/1966. Further, as per the copy

SHRI GANESH DEVOSTHAN TRUST, MHASKE WADI,AHMEDHNAGAR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

3 of 5 Shri Ganesh Devosthan Trust & Jay Malhar Shikshan Prasarak Sanstha ITA Nos.1032/PUN/2023 & 1033/PUN/2023 (02 Appeals) 5. From the submission of the appellant the Ld. CIT(E) noted certain discrepancies and shortcoming with respect to non-submission of (i) copy of permission under section 36A of Maharashtra Public Trust Act, 1950 (ii) details of outstanding loan liability remain unpaid

JAY MALHAR SHIKSHAN PRASARAK SANSTHA,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

3 of 5 Shri Ganesh Devosthan Trust & Jay Malhar Shikshan Prasarak Sanstha ITA Nos.1032/PUN/2023 & 1033/PUN/2023 (02 Appeals) 5. From the submission of the appellant the Ld. CIT(E) noted certain discrepancies and shortcoming with respect to non-submission of (i) copy of permission under section 36A of Maharashtra Public Trust Act, 1950 (ii) details of outstanding loan liability remain unpaid