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

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

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

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

2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money on depreciable capital assets and the re depreciation again

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

2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money on depreciable capital assets and the re depreciation again

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

2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money on depreciable capital assets and the re depreciation again

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

2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money on depreciable capital assets and the re depreciation again

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

2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money on depreciable capital assets and the re depreciation again

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

2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money on depreciable capital assets and the re depreciation again

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

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

2) and 142(1) along\nwith questionnaire were issued by the Ld. Assessing Officer (“AO\") calling\nfor the requisite details in response to which the assessee filed its reply/\nwritten submission(s) from time to time.\n3.1 During the course of assessment proceedings, the Ld. AO noticed\nthat the assessee in its return for the relevant

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

OSWAL BANDHU SAMAJ,,PUNE vs. INCOME-TAX OFFICER, (EXEMPTIONS) -1,, PUNE

Appeal is allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.837/Pun/2018 धनधाारण वषा / Assessment Year : 2012-13 Oswal Bandhu Samaj, C/O. Shah Khandelwal Jain & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune – 411 001 ......अपीलाथी / Appellant Pan : Aaato0138K

12A of the Act. I find that the Ld. CIT(A)-10, Pune in the said appellate order in the A.Y. 2010-11 has detailed facts in the case of the appellant thereby very well clarifying as to why the rental income received by the appellant from the properties and under what circumstances the same should not be treated other

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PUNE vs. ZEAL EDUCATION SOCIETY, PUNE

In the result, appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandra

12A of the Act and therefore claiming its income as exempt under the provisions of section 11(1) of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 06/11/2017 declaring total income of Rs. NIL. The case of the assessee was selected for scrutiny under CASS. During the course of assessment proceedings

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

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

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 u/s 32 comes under Chapter IV of the Act under the head ‘D’ - Profit and Gains of Business or Profession and depreciation is allowed when capital assets are used for the purpose