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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

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

12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section 10(20) of the Act upto and including the assessment year 2002-03. For the purpose of section

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation in respect of Revenue’s appeal and directed adjudication considering registration under section 12A of the Act was available

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation in respect of Revenue’s appeal and directed adjudication considering registration under section 12A of the Act was available

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation in respect of Revenue’s appeal and directed adjudication considering registration under section 12A of the Act was available

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation in respect of Revenue’s appeal and directed adjudication considering registration under section 12A of the Act was available

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation in respect of Revenue’s appeal and directed adjudication considering registration under section 12A of the Act was available

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation in respect of Revenue’s appeal and directed adjudication considering registration under section 12A of the Act was available

GURU KRIPA SEVA ASHYRAM,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, WARD 1(2), PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

12A of Income tax Act, 1961 (hereafter 'Act’) where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is net chargeable to income tax in any previous year, the accounts of the trust or institution for that year have

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

12A of the Income Tax Act, 1961 Appellant prays to grant the same. 2. Appellant prays to add, alter, amend, take additional ground/s and /or withdraw the ground/s, during appeal proceedings. Appellant prays to allow the same.” 2. Brief facts of the case, are that the Appellant had applied for registration u/s 12AA of the Income

INCOME TAX OFFICER, WARD-11(1), PUNE, PUNE vs. MAHARASHTRA CRICKET ASSOCIATION, PUNE, PUNE

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

depreciation\nof Rs.17,67,439/-, capital expenditure being application of Rs.\n23,02,72,512/- and deficit brought forward of Rs.58,64,46,708/- and\nclaimed total of these of Rs.97,28,31,592/- as deduction and arrived at\ntotal income of Rs. NIL in view of exemption u/s 11 claiming application of\nincome of more than 85% and working

DEPUTY COMMISSIONER OF INCOME-TAX,(EXEMPTION) CIRCLE ,, PUNE vs. THE BISHOPS EDUCATION SOCIETY,, PUNE

In the result, the appeal of the Revenue in ITA No

Section 11,12, 12A, 12AA & 13 and these provisions are independent code in itself in Chapter III of the Income Tax Act, 1961 and claim of depreciation

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. SHIVNAGAR VIDYA PRASARAK MANDAL,, PUNE

In the result, the appeal of the Revenue in ITA No

Section 11,12, 12A, 12AA & 13 and these provisions are independent code in itself in Chapter III of the Income Tax Act, 1961 and claim of depreciation

SHREE MAHAVEER RESEARCH FOUDATION,PUNE vs. DCIT(EXEMPTION) (HQ), PUNE, PUNE

In the result, appeal of the assessee is Partly Allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.792/Pun/2025 िनधा"रण वष" / Assessment Year: 2011-12 Shree Mahaveer Research V The Dcit(Exemption) Foundation, S (Hq), Pune. 1183/ C/O.Vijayraj Ranka, G C Jewellers, Raviwar Peth, Pune – 411002. Maharashtra. Pan: Aadts7800B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Virtual Hearing. Date Of Hearing 14/05/2025 Date Of Pronouncement 27/05/2025

section 12A on the basis ofits registration in the year 1987. 10. In that view of the matter, the Assessing Officer was justified in granting the benefit of exemption undersection 12A for the assessment year 2010-2011. What was required to be considered was the relevantprovision prevailing in the year 1987, namely, the day on which the assessee applied

MARWADI NAVYUVAK VACHANALAYA ,LATUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

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

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandamarwadi Navyuvak Vachanalaya Cit(Exemption), Pune Marwadi Navyuvak Vachanal, Vs. Main Road, Latur – 413512 Pan: Aabtm2714L (Appellant) (Respondent) Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

12A and engaged in providing medical help, education help and relief to poor had let out its halls and buildings for earning rental income so as to fund its charitable objects, proviso to section 2(15) would not be attracted and the assessee could not be denied exemption under section 11. The relevant observations of the Tribunal read as under

ADHAR PROJECT WELFARE SOCIETY,SANGLI vs. ITO EXEMPTION, KOLHAPUR

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

Bench: Shri Manish Borad & Ms. Astha Chandra

12A Sub-section (2) and the provisions of Section 11 ad 12 would apply accordingly. 2. On the facts and in the circumstances of the case and in law the Id CIT(A) has erred in disallowing the expenses incurred for charitable purpose without appreciating that the registration under section 12AB of the income Tax act has been obtained