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

65,425/-. 14. In appeal, the Ld. CIT(A) considering the submission of the assessee, the facts of the case, findings of the AO in the assessment order, provision of the section and CBDT's Instruction no 1/1148, dated February 9, 1978, held that the assessee is entitled to exemption u/s 11 of the I.T. Act, 1961. While doing

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

65,425/-. 14. In appeal, the Ld. CIT(A) considering the submission of the assessee, the facts of the case, findings of the AO in the assessment order, provision of the section and CBDT's Instruction no 1/1148, dated February 9, 1978, held that the assessee is entitled to exemption u/s 11 of the I.T. Act, 1961. While doing

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

65,425/-. 14. In appeal, the Ld. CIT(A) considering the submission of the assessee, the facts of the case, findings of the AO in the assessment order, provision of the section and CBDT's Instruction no 1/1148, dated February 9, 1978, held that the assessee is entitled to exemption u/s 11 of the I.T. Act, 1961. While doing

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

65,425/-. 14. In appeal, the Ld. CIT(A) considering the submission of the assessee, the facts of the case, findings of the AO in the assessment order, provision of the section and CBDT's Instruction no 1/1148, dated February 9, 1978, held that the assessee is entitled to exemption u/s 11 of the I.T. Act, 1961. While doing

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

65,425/-. 14. In appeal, the Ld. CIT(A) considering the submission of the assessee, the facts of the case, findings of the AO in the assessment order, provision of the section and CBDT's Instruction no 1/1148, dated February 9, 1978, held that the assessee is entitled to exemption u/s 11 of the I.T. Act, 1961. While doing

SANTSHRESHTA GAJANAN MAHARAJ SEVABHAVI SANSTHA,BEED vs. CIT(EXEMPTION), PUNE

In the result, appeal of the assessee is allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysantshreshtha Gajajan Maharaj Sevabhavi Sanstha Borisavargao Kasij, Dist. Beed – 431 518 Pan: Aamas 7563 B Appellant Vs. The Commissioner Of Income-Tax (Exemption) Pune. Respondent Appellant By : Shri Hari Krishan Respondent By : Shri Sardar Singh Meena

section apply”. He submitted that as on date, there is no construction of the temple and if at all whenever it is done and the necessary expenses for its maintenance, etc. the assessee shall charitable activities as per the objects of the assessee-trust and the very fact that registration u/s 12AA has been granted to the assessee and before

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

charitable purpose‟ itself allows commerciality in the activities of assessee but upto a ceiling limit of 20%. Further, section 11(4A) of the Act grants exemption to commercial or business activity on fulfillment of certain requirements. It is also important to note that the section 13(8) also provides that the exemption u/s 11/12 shall be denied in that previous

KAILASWASI NARAYAN ALIAS BAPU PATIL SHIKSHAN PRASARAK MANDAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(2), KOLHAPUR

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

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

Charitable Trust. ii) The appellant-trust filed return of income for A.Y. 2011-12 on 10.12.2012 in Form No.ITR-7 showing surplus of Rs.4,01,183/ which, however, was claimed as exempt as the objects were educational in nature. The trust claimed exemption u/s.11 and 12 of the Act in view of facts that applied for registration us, 12AA

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 :

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 [A] CIT v. Society for Promn. Of Edn. Allahabad [(2016)382 ITR 6 (SC)] CIT v. Sahitya sadawart Samiti Jaipur [(2017) 396 ITR 46 (Rajasthan)] CIT v. TBI Education Trust [(2018) 96 Taxmann.com

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

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under Sections 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

MAHARASHTRA CRICKET ASSOCIATION,PUNE vs. ACIT(E), PUNE

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

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

Section 11 for the year under consideration. e. Treating tournament receipts from BCCI as commercial in nature and treating the activities of the Assessee Trust being carried out in a commercial manner and for profits.” 3.2 In response to the above queries, the assessee filed its written submissions raising the following contentions in support of its claim: “a. Regarding

MAHARASHTRA CRICKET ASSOCIATION,PUNE vs. ACIT(E), PUNE

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

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

Section 11 for the year under consideration. e. Treating tournament receipts from BCCI as commercial in nature and treating the activities of the Assessee Trust being carried out in a commercial manner and for profits.” 3.2 In response to the above queries, the assessee filed its written submissions raising the following contentions in support of its claim: “a. Regarding

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

Charitable Trust’, reported at 32 taxmann.com 242 (Mad); ‘CIT Vs Karimangalam Onriya Pengal Semipu Amaipu Ltd.’, reported in 32 taxmann.com 292 (Mad); and ‘Mercedes Benz Education Academy Vs ITO’, reported in 65 Taxmann.com 73. 8.2 In knocking down the appellant’s claim that in scrutiny assessment the tax authorities allowed the exemption to it on merits, the Ld. DR adverting

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, this appeal of the appellant is allowed for statistical purpose

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No.466/Pun/2019 िनधा"रण वष" / Assessment Year : N.A. Association Of Consulting Civil The Commissioner Of Income Engineers, Vs Tax, Exemption, Pune. Sthapathya Bhavan, Damani Complex, Datta Chowk, Solapur – 413 007. Pan: Aacaa 6603 L Appellant/ Assessee Respondent /Revenue

65,000.00 9,298.00 454,477.00 454,477.00 3 Association of Consulting Civil Engineers (A) As on 31ST March, 2015 Expenditure Rs. Income Rs. To Expenditure in respect - By Interest (accrued) 33,135.00 of Properties— Realized On bank account________ To Establishment Expenses 2,320,072.00 By ACCE annual fees a/c Other Expenses To Audit Fees 1,400.00 By Calender sponsorship

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

charitable activity. The various institute/schools run under the trust are as under: a. Vishvakarma Institute of Technology (VIT) b. Vishvakarma Institute of Information Technology (VIIT) c. Vishvakarma Arts & Commerce (VCACS) d. Vishvakarma University 2 3. The trust also runs Marathi & English Medium schools since 1982 up to higher secondary schools. It filed its return of income on 15.02.2021 declaring total

SHAHU SHIKSHAN PRASARAK MANDAL, LATUR,LATUR vs. ACIT (EXMP.) CIRCLE, AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

charitable trust exclusively engaged in imparting\nof recognized educational courses. Moreover, the institution is\nsubstantially financed by the Government, therefore, whole of the\nincome of the trust is exempted u/s. 10(23C) (iiiab) of the Act.\nTherefore, the assessee trust was required to submit its return in ITR-\n7. Whereas, by mistake, ITR 5 is submitted.\nYour honour, in order

SHREE KHANDELWAL DIGAMBAR JAIN FOUNDATION,AURANGABAD vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), PUNE

In the result, both the appeals of the appellant are allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

charitable purpose' itself allows commerciality in the activities of assessee but upto a ceiling limit of 20%. Further, section 11(4A) of the Act grants exemption to commercial or business activity on fulfillment of certain requirements. It is also important to note that the section 13(8) also provides that the exemption u/s 11/12 shall be denied in that previous

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

charitable institution u/s 133A of the Act and thus material impounded or gathered cannot be used or form the basis of any A.Ys. 2012-13, 2013-14 & 2014-15 proceedings nor does the statement on oath during the survey have any legal sanctity or legal basis. (ii) the reference to the DVO was contrary to the provisions of law provided