POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

charitable\ntrust registered under the Maharashtra Public Trust Act, 1950. It\nwas formed on 27.01.1977 and firstly it was granted registered\nunder the regulatory law on 30.09.1977 and thereafter\nregistration under the old regime was granted u/s.12A on\n04.12.1982. Main objects of POGS from its Memorandum of\nAssociation are to promote (i) professional Fellowship amongst the\nmembers; (ii) to encourage

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

section 13(1)(c) r.w.s.13(2)(c) of the Act. In this regard, the ld. AO examined the facts of the assessee’s case and observed that the salary of the Managing Trustee has gone up and there is no nexus with the hospital receipts. The hospital of the trust was auctioned during the year

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]

8 Golden Charitable Trust [A] Violation of The Maharashtra Public Trust Act : 6.6 Assessee is registered under Charity Commissioner, Sangli, Maharashtra. As per Section

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

charitable trust registered under the Maharashtra Public Trust Act, 1950. It was formed on 27.01.1977 and firstly it was granted registered under the regulatory law on 30.09.1977 and thereafter registration under the old regime was granted u/s.12A on 04.12.1982. Main objects of POGS from its Memorandum of Association are to promote (i) professional Fellowship amongst the members; (ii) to encourage

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

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

charitable or religious purpose has been exempted from payment of tax. Section 12A provides that the provisions of Sections 11 and 12 shall not apply in relation to the income of any trust or institution unless the two conditions provided in Clauses (a) and (b) of this section are fulfilled. Clause (b) of Section 12A which is relevant

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

trust is not existing only public religious and charitable purposes. As regards to the registration u/s 12AA, he submitted that there is no requirement under the provisions of section 10(23C)(v) that the claim for exemption under this section can be allowed only if the registration u/s 12AA is granted. 8

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

trust is not existing only public religious and charitable purposes. As regards to the registration u/s 12AA, he submitted that there is no requirement under the provisions of section 10(23C)(v) that the claim for exemption under this section can be allowed only if the registration u/s 12AA is granted. 8

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

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section 143(1) denying benefit of section 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form

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

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section 143(1) denying benefit of section 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form

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

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section 143(1) denying benefit of section 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form

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

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section 143(1) denying benefit of section 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form

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

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section 143(1) denying benefit of section 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form

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

charitable cum religious trust on the ground that trust violated the terms of the trust deed. Hence, considering the above discussion and several judicial pronouncement it is held that on present fact it cannot be said that the application of income or fund has not been applied towards the object of the trust. Accordingly, the view