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 trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) which is entitled for claim of exemption u/s 11 of the Act. The assessee filed its return of income on 06.07.2015 declaring total income at Nil after claiming the exemption u/s 11 of the Act to the tune of Rs.2

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 trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) which is entitled for claim of exemption u/s 11 of the Act. The assessee filed its return of income on 06.07.2015 declaring total income at Nil after claiming the exemption u/s 11 of the Act to the tune of Rs.2

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 trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) which is entitled for claim of exemption u/s 11 of the Act. The assessee filed its return of income on 06.07.2015 declaring total income at Nil after claiming the exemption u/s 11 of the Act to the tune of Rs.2

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

charitable\ntrust registered under the Maharashtra Public Trust Act, 1950. It\nwas formed on 27.01.1977 and firstly it was granted registered\nunder the regulatory law on 30.09.1977 and thereafter\nregistration under the old regime was granted u/s.12A on\n04.12.1982. Main objects of POGS from its Memorandum of\nAssociation are to promote (i) professional Fellowship amongst the\nmembers; (ii) to encourage

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

charitable trust were managed by member of trustees headed by District Collector and audit report was submitted before competent compliance to claim exemption under section 10(23C)(v), claim could not be denied merely on the ground that assessee generated surplus income. He accordingly submitted that the order of the Ld. CIT(A) / NFAC being in accordance with law should

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

charitable trust were managed by member of trustees headed by District Collector and audit report was submitted before competent compliance to claim exemption under section 10(23C)(v), claim could not be denied merely on the ground that assessee generated surplus income. He accordingly submitted that the order of the Ld. CIT(A) / NFAC being in accordance with law should

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

charitable trust registered under the Maharashtra Public Trust Act, 1950. It was formed on 27.01.1977 and firstly it was granted registered under the regulatory law on 30.09.1977 and thereafter registration under the old regime was granted u/s.12A on 04.12.1982. Main objects of POGS from its Memorandum of Association are to promote (i) professional Fellowship amongst the members; (ii) to encourage

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

NASIK ROTARY CHARITABLE TRUST,NASHIK vs. ITO EXEMPTION WARD 1(1), NASHIK

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

Bench: Dr.Manish Borad

disallowance of alleged expense/liability of Rs.10.00 lakh deserves to be made in the hands of assessee. The AO shall give necessary opportunity to the assessee trust to explain the said transaction to his satisfaction and file necessary details if needed. Considering the same, ld. AO shall decide 9 Nasik Rotary Charitable

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

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

Charitable Trust. ii) The appellant-trust filed return of income for A.Y. 2011-12 on 10.12.2012 in Form No.ITR-7 showing surplus of Rs.4,01,183/ which, however, was claimed as exempt as the objects were educational in nature. The trust claimed exemption u/s.11 and 12 of the Act in view of facts that applied for registration us, 12AA