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

charitable trust, and changes in these\nsections from time to time, is enclosed herewith and\nmarked as Annexure-3.\n2.2\nEarlier to the new regime, Registration was granted\nu/s 12A (old regime).\nW.e.f. 1/4/2021, Registrations is granted only u/s\n12AB.\nIn the new section 12AB(4), no any direct / indirect\npower is available for cancelling registration u/s\n12A. As such

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

charitable trust, and changes in these sections from time to time, is enclosed herewith and marked as Annexure-3.\n2.2 Earlier to the new regime, Registration was granted u/s 12A (old regime).\nW.e.f. 1/4/2021, Registrations is granted only u/s 12AB.\nIn the new section 12AB(4), no any direct / indirect power is available for cancelling registration u/s 12A. As such

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

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

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 purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption claim was not considered. Consequently, the income was computed at Rs.2,31,46,662/-, and a demand of Rs.1,11,56,110/- was raised against the appellant. Aggrieved by this order, the appellant preferred

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 purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption claim was not considered. Consequently, the income was computed at Rs.2,31,46,662/-, and a demand of Rs.1,11,56,110/- was raised against the appellant. Aggrieved by this order, the appellant preferred

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 purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption claim was not considered. Consequently, the income was computed at Rs.2,31,46,662/-, and a demand of Rs.1,11,56,110/- was raised against the appellant. Aggrieved by this order, the appellant preferred

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 purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption claim was not considered. Consequently, the income was computed at Rs.2,31,46,662/-, and a demand of Rs.1,11,56,110/- was raised against the appellant. Aggrieved by this order, the appellant preferred

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 purposes in accordance with the objectives of the trust. However, the return was processed under section 143(1) of the Act, and the exemption claim was not considered. Consequently, the income was computed at Rs.2,31,46,662/-, and a demand of Rs.1,11,56,110/- was raised against the appellant. Aggrieved by this order, the appellant preferred

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"

charitable trusts. The courts therein held that just because these clubs earn some receipts by providing facilities to its members, the proviso to section 2(15) should not be attracted and the income of such clubs should continue to be exempted u/s 11. These decisions are – a. Japanese Chamber of Commerce (page 19)- In this case, it was held that

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

charitable trust, and changes in these\nsections from time to time, is enclosed herewith and\nmarked as Annexure-3.\n2.2 Earlier to the new regime, Registration was granted\nu/s 12A (old regime).\nW.e.f. 1/4/2021, Registrations is granted only u/s\n12AB.\nIn the new section 12AB(4), no any direct / indirect\npower is available for cancelling registration u/s\n12A. As such

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

90 Taxman 528/224 ITR 310. Therefore, the Assessing Officer cannot jump to the conclusion that the respondent- assessee trust is not religious and charitable trust merely because it generated surplus income. 11. We have carefully gone through the provisions of section

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

90 Taxman 528/224 ITR 310. Therefore, the Assessing Officer cannot jump to the conclusion that the respondent- assessee trust is not religious and charitable trust merely because it generated surplus income. 11. We have carefully gone through the provisions of section

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

trust, and changes in these sections from time to time, is\nenclosed herewith and marked as Annexure-1.\n2.2 Earlier, Registration was granted u/s 12A/12AA.\nw.e.f. 1/4/2021, Registrations is granted only u/s 12AB.\nIn the new section 12AB(4), no any direct/indirect power is\navailable for cancelling registration u/s 12A. Learned PCIT has\nused such powers which are not bestowed

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

Charitable Trust v. PCIT (Central), vide ITA No.1130/PUN/2024, order dated 21.02.2025 (ii) Akash Education & Development Trust v. PCIT (Central), vide ITA No.922/Bang/2023, order dated 02.02.2024 (iii) Centre for Development Communication Trust v. Commissioner of Income- tax, Exemption (2024) 168 taxmann.com 90 (Jaipur – Trib.) 15. Referring to the decision of the Pune Bench of the Tribunal in the case of Inclusive