SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following 3 conditions are fulfilled, namely:— ITA Nos.216 & 217/PUN/2025 [A] ………………. (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner

SHREE DIGMBER JAIN TRUST WAGHOLI,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

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

condone the said delay and proceed to decide the appeal. 3. In ITA No.2511/PUN/2025, the assessee has challenged the order of the Ld. CIT(E) in rejecting the application for registration u/s 12A of the Act while ITA No.2510/PUN/2025 relates to the order of the Ld. CIT(E) in denying the approval u/s 80G of the Act. 4. Facts

SHREE DIGMBER JAIN TRUST WAGHOLI,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

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

condone the said delay and proceed to decide the appeal. 3. In ITA No.2511/PUN/2025, the assessee has challenged the order of the Ld. CIT(E) in rejecting the application for registration u/s 12A of the Act while ITA No.2510/PUN/2025 relates to the order of the Ld. CIT(E) in denying the approval u/s 80G of the Act. 4. Facts

THE NEW EDUCATION SOCIETY,THANE vs. CIT-EXEMPTION,PUNE, PUNE

In the result, appeal filed by the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं./Ita Nos.1323 & 1324/Pun/2025 निर्धारण वषा / Assessment Year :- The New Education Society, V The Commissioner Of 1, Opp Sai Arcade, Netaji S. Income Tax, Exemption, Chowk, G S Pammani Marg, Pune. Ulhasnagar, Thane – 421004. Pan: Aaatt7011L Appellant/ Assessee Respondent / Revenue Assessee By Ms. Sailee Gujarathi Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 22/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 27.01.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

AB, the Assessee has specifically mentioned that Objects are Educational. In the Form 10AB, the assessee has mentioned that it is registered with Charity Commissioner and the registration number is also mentioned in the form. In the coloumn number 10 of the Form 10AB, the assessee has mentioned that it is running a school called New English High School

SHRI RAMTIRTH GODAVARI SEVA SAMITI,NASHIK vs. CIT (EXEMPTION), PUNE, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2602/Pun/2025 Shri Ramtirth Godavari Seva Vs. Cit, Exemption, Pune. Samiti, C/O Jayant Gaidhani, 36, Main Road, Nashik, Dist. Nashik- 422001. Pan : Abhts0734K Appellant Respondent Assessee By : Shri Sanket Kasliwal, Shri Vardhan Jajoo & Shri Atul Singh Revenue By : Shri Amit Bobde Date Of Hearing : 18.12.2025 Date Of Pronouncement : 05.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.09.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. Facts Of The Case, In Brief, Are, That The Assessee Has Applied For Registration In Form 10Ab Under Clause (Iii) Of Section 12A(1)(Ac)

12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— xxxxx (ac) notwithstanding anything contained in clauses (a) to (ab), the person 4 in receipt of the income has made an application in the prescribed form and manner

THE NEW EDUCATION SOCIETY,THANE vs. CIT-EXEMPTION,PUNE, PUNE

In the result, appeal filed by the assessee is allowed

AB, the Assessee has specifically\nmentioned that Objects are Educational. In the Form 10AB, the\nassessee has mentioned that it is registered with Charity\nCommissioner and the registration number is also mentioned in the\nform. In the coloumn number 10 of the Form 10AB, the assessee has\nmentioned that it is running a school called New English High\nSchool

DADASAHEB TIRODKAR SHAIKSHANIK ACADEMY,SINDHUDURG vs. ITOD EXEMPTION WARD, KOLHAPUR

In the result, appeal of the assessee is partly allowed

condones the delay u/s 119(2)(b) of the\nAct.\nKeeping in view of the above, I am of the opinion that the AO has\nrightly denied exemption u/s 11 / 10(23C) of the I.T. Act and rightly\ndetermined total income at Rs.33,28,804/-.\nTherefore, ground No.1, 2, 3 and 4 are dismissed.”\n2.4 Thus, it can be noted

INCOME TAX OFFICER, KOLHAPUR vs. SARVODAY SHIKSHAN SANSTHA, SANGLI

In the result, the appeal filed by the Revenue and the Cross

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2265/Pun/2025 धििाारण वर्ा / Assessment Year : 2018-19 Income Tax Officer, Sarvoday Shikshan Sanstha, Kolhapur A/P Umadi Tal Jath, Vs. Dist. Sangli-416413 Pan : Aaets2962D अपीलार्थी / Appellant प्रत्यर्थी / Respondent

condonation of delay in submission of Form 10B for A.Y. 2018-19 has been allowed under section 119(2)(b) of the Act by the Principal Chief Commissioner of Income-tax(Exemptions), Delhi vide order with DIN ITBA/COM/F/17/2024-25/1071108009(1) dated 11/12/2024. Consequently, the deficiency in terms of section 12A(1)(b) ofthe I.T. Act, 1961, read with 1st Proviso

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]

delay could have been condoned by CIT ( exemption) asper provisions of section 119(2)(b). 5. Learned CIT (Exemption) has erred in fact in law in passing rejection order for Registration u/s. 12(A) (1) (ac) despite the fact that, there is no violation of any of the provisions of Income Tax Act and the trust is pursuing charitable objects

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

condone the delay in filing of the appeal and\nadmit the same for adjudication.\n3. In ITA No.403/PUN/2025, the assessee has challenged the order of\nthe Ld. CIT(E) dated 26.03.2024 in rejecting the application for registration\nu/s 12A of the Act while ITA No.404/PUN/2025 relates to the order of the\nCIT(E) dated 26.03.2024 in denying the approval

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

condone the delay in filing of the appeal and\nadmit the same for adjudication.\n3.\nIn ITA No.403/PUN/2025, the assessee has challenged the order of\nthe Ld. CIT(E) dated 26.03.2024 in rejecting the application for registration\nu/s 12A of the Act while ITA No.404/PUN/2025 relates to the order of the\nCIT(E) dated 26.03.2024 in denying the approval

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

condone the delay in filing of the appeal and\nadmit the same for adjudication.\n3. In ITA No.403/PUN/2025, the assessee has challenged the order of\nthe Ld. CIT(E) dated 26.03.2024 in rejecting the application for registration\nu/s 12A of the Act while ITA No.404/PUN/2025 relates to the order of the\nCIT(E) dated 26.03.2024 in denying the approval

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

condone the delay in filing of the appeal and\nadmit the same for adjudication.\n3.\nIn ITA No.403/PUN/2025, the assessee has challenged the order of\nthe Ld. CIT(E) dated 26.03.2024 in rejecting the application for registration\nu/s 12A of the Act while ITA No.404/PUN/2025 relates to the order of the\nCIT(E) dated 26.03.2024 in denying the approval

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

ab- initio is required to be rejected. When the appellant could not prove the genuineness of donation, it is an absurd claim of the appellant that such donations credited to the capital account as corpus donation is entitled to exemption u/s. 11(1)(d) of the Act. As has been rightly stated by the AO that section 12 states about

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTIONS) CIRCLE,, PUNE vs. AUDYOGIK SHIKSHAN MANDAL,, PUNE

Bench: Shri Inturi Rama Rao, Am & Shri Ravish Sood, Jm Assessment Year : 2002-03

section 2 to Sec. 288 of the Act; and (ii) to furnish along with its return of income for the relevant assessment year the report of such audit in the prescribed form, duly signed and verified by such accountant and to set forth such particulars as may be prescribed. We find that the aforesaid requirement of law had been looked

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

delay condonation application with\nHon'ble Commissioner of Income Tax (Exemption), Pune.\nTechnical Mistake in submission of ITR:\nAssessee trust is a 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