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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

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 religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

SHRI SWAMI SAMARTH ADHYATMIK SANSHODHAN SANSTHA,AURANGABAD vs. CIT(E), PUNE

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

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

80-81 of the paper book refers). The assessee in the respective application(s) for these registrations had mentioned the nature of activities as „charitable‟. The said application(s) were duly supported by filing the relevant documents/details such as the registration certificate of the trust, trust deed, audited financial statement etc. and only after taking into consideration the submissions made

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

80-1, in the revised return, the IT authorities were obliged to consider the revised figures placed before them during assessment. Thus, the reason quoted by the Learned Commissioner (Appeals) is wrong and not applicable in the instant matter. b. Not produced copy of Trust deed/ MOA or any other evidence:  The fact that the Trust is granted registration under

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 Institutions (supra) has held that the Commissioner cannot invoke his revisionary power to correct each and every type of mistake committed by the Assessing Officer. The relevant observations of Hon’ble High Court read as under: “9. The first substantial question of law framed in this appeal with regard to power of Commissioner under Section

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

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. VISHWATMAK JANGLIMAHARAJ ASHRAM TRUST, KOPARGAON, AHMEDNAGAR

In the result, appeal of the Revenue is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.58/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of V Vishwatmak Janglimaharaj Income Tax, S Ashram Trust, Aurangabad. At Kokamthan, Po. Jeur Kumbhari, Kopargaon, Ahmednagar – 423601. Maharashtra. Pan: Aaatv1688B Appellant/ Revenue Respondent / Assessee Assessee By Shri Abhay A Shastri –Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 12/03/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.11.2024 For Assessment Year 2017-18. The Revenue Has Raised The Following Grounds Of Appeal :

charitable purpose. The assessee also submitted that their trust is benefited by the exclusion provided under clause (b) of subsection (2) of section 115BBC of the Act and therefore, the donations received by them cannot be treated as ITA No.58/PUN/2025 [R] anonymous donation as per the provisions of sub-section (1) of section 115BBC of the Act. 6.0 I have

KHARADI JAIN SAMAJ TRUST,PUNE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, PUNE, PUNE

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

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 12AB(1)(b)(i) of the Act, the assessee was required to furnish copies 3 of bills/invoices, receipts etc. in respect of expenditure shown under the objects in the financial statements. 4.1 The assessee submitted reply on 16.10.2023, the gist of which is in para 6 of the CIT(E)’s order. 4.2 The contention of the assessee

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

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

80 G granted to the trust is perpetual. The contention of the assessee is not acceptable. The assessee has referred to the CBDT Circular 7 of 2010 dt. 27/10/2010 The assessee has failed to appreciate that the provisions relating to registration and approval u/s 10(23C), 12A and 80G(5) have undergone changes post 31/03/2021. Accordingly, the issue is decided

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

charitable trust or institution. We find that\nrecently Co-ordinate Bench of Mumbai Tribunal in DCIT Vs Gabriel India (2025)\n173 taxmann.com 219 (Mum) on similar issue where the assessee-company\nclaimed deduction under section 80G at the rate of 50% of CSR expenses and\nfurnished receipts of donees evidencing eligibility of deduction under section 80G\nallowed claim of such

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

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

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

SANGAMNER MEDICAL FOUNDATION AND RESEARCH INSTITUTE,AHMEDNAGAR vs. EXEMPTION CIRCLE AURANGABAD, AHMEDNAGAR

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 115BBC without bringing on record any material to treat the donation as anonymous donations. 5. The Ld. CIT(A) as well as the Ld. AO has erred in not considering the without prejudice contention of the appellant that in view of past assessment record and to purchase peace of mind the appellant trust agrees for considering