INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

trusts. The appellant further stated that out of the total gross income of Rs.2,31,46,662/- an amount of Rs.2,15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

trusts. The appellant further stated that out of the total gross income of Rs.2,31,46,662/- an amount of Rs.2,15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

trusts. The appellant further stated that out of the total gross income of Rs.2,31,46,662/- an amount of Rs.2,15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

trusts. The appellant further stated that out of the total gross income of Rs.2,31,46,662/- an amount of Rs.2,15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

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

Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition

ASSISTANT OINT COMMISSIONER OF INCOME-TAX vs. PYC HINDU GYMKHANA,, PUNE

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

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

38) (Bombay H.C.) – The trust was formed for protecting cows and oxen. The trust sold milk of these cows. It was held that it was an incidental activity of selling milk and that itself would not make it trade, commerce or business to be hit by the proviso to section 2(15) and the trust was granted the exemption

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

38 of 2020)], within three months from the first day of April, 2021;‖ On plain reading of the provisions of section 12A(1)(ac)(i) of the Act, it can be noticed that an assessee can apply for registration under this section only if the assessee was already registered either u/s section 12A [as it stood immediately before its amendment

DWARAKA CHARITABLE TRUST,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed

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

38 pages in the case of Champa Charitable Trust (supra) by the Hon’ble High Court of Bombay, in the case of Agappa Child Centre reported in 92 Taxman 327 (Kerala) of Hon’ble High Court of Kerala and on order of ITAT, Ahmedabad in the case of Give Foundation in ITA No. 1465/Ahd/2013 vide order dated

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

In the result, appeal of the assessee is dismissed

38 of 1959), a corresponding new bank constituted\nunder section 3 of the Banking Companies (Acquisition and Transfer of\nUndertakings) Act, 1970 (5 of 1970), or under section 3 of the Banking\nCompanies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of\n1980), or any other bank being a bank included in the Second Schedule\nto the Reserve Bank

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 9, nor did it obtain registration u/s 18 of BPT/MPT Act. If the appellant still claims that it is an entity in existence for charitable purpose, then it dejectedly failed to obtain mandatory registration under the provisions of MPT Act, and as a dire consequence rendered itself ineligible to be so under the provisions

SHRI RAMBAG MANDIR TATHA RAMCHANDRAJI BHAGWAN SANSTHAN,PANDHARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE, 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 12A of the Act from 30.09.2022. Referring to the discrepancies pointed out by the Ld. CIT(E), he submitted that assessee had responded to all of them in detail, however, the Ld. CIT(E) failed to consider and appreciate the submission of the assessee in correct perspective. 6.1 The Ld. AR submitted that since past 4 decades, the assessee

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable or religious and hence, would be charged to tax under sub-section (3). As only income disclosed would be eligible for exemption under section 11(1) of the Act, the permitted accumulation of 25% would be calculated with respect to this income. Clause (4) refers to income derived by the trust from house property, interest on securities, capital gains

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable or religious and hence, would be charged to tax under sub-section (3). As only income disclosed would be eligible for exemption under section 11(1) of the Act, the permitted accumulation of 25% would be calculated with respect to this income. Clause (4) refers to income derived by the trust from house property, interest on securities, capital gains