PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

ac) of sub section (1) of section 12A and the proviso to section 12A which holds that "the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date

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

12A(1)(ac)(i) of the Act.\n2. After due consideration and verification of the facts stated above and the law involved in the case, comments of the undersigned on the legal ground of jurisdiction over the above case are as under:\n2.1 During the search action conducted on Emcure Pharmaceuticals Ltd., it was noticed that M/s Emcure Pharmaceuticals

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

12A\nby wrongly holding that the activities of the appellant society are neither\ngenuine nor are being carried out in accordance with its objects.\n21 The learned Pr. CIT failed to appreciate that --\na. The appellant society accepted the grants from the pharma companies\nfor the educational programs and not for giving any freebies to the\ndelegates for the conferences

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

disallowance u/s 11 and 12 as carried out by the Ld. AO is found to be incorrect and the appellant is eligible to be assessed as Trust and not as AOP. Accordingly, Ground 1 and 2 of the appeal are allowed. 4. Dissatisfied, the Revenue is in appeal before the Tribunal raising the following grounds of appeal:- “1

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

disallowance u/s 11 and 12 as carried out by the Ld. AO is found to be incorrect and the appellant is eligible to be assessed as Trust and not as AOP. Accordingly, Ground 1 and 2 of the appeal are allowed. 4. Dissatisfied, the Revenue is in appeal before the Tribunal raising the following grounds of appeal:- “1

THE MUMBAI OBSTETRIC GYNAECOLOGICAL SOCIETY,LOW PAREL (W) vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

12A\nby wrongly holding that the activities of the appellant society are neither\ngenuine nor are being carried out in accordance with its objects.\n21 The learned Pr. CIT failed to appreciate that --\na. The appellant society accepted the grants from the pharma companies\nfor the educational programs and not for giving any freebies to the\ndelegates for the conferences

THE GRASSLAND TRUST,PUNE vs. CIT EXEMPTION, PUNE

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

Bench: Dr. Manish Borad & Shri Vinay Bhamore

disallowance has been made on the ground that the appellant's application for regular registration u/s 12A was rejected by the CIT(E) vide order dated 29/05/2023. Consequently, the fresh registration granted to the appellant is applicable only for AY 2023-24 to 2027-28. Since the appellant did not hold a valid registration under section 12A

YUVAK KALYAN SANGH,SINDHUDURG vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24 Yuvak Kalyan Sangh Cit (Exemption), Pune Bijalinagar, Kankavli, Vs. Sindhudurg, Maharashtra – 416602 Pan: Aaaay1327K (Appellant) (Respondent) Assessee By : Shri Pramod S Shingte Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 27-01-2025 Date Of Pronouncement : 21-03-2025 O R D E R

ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Aggrieved with such order of CIT(Exemption), the assessee is in appeal before the Tribunal by raising the following grounds: 1. On the facts and circumstances of the case and in law the Ld. CIT (EXEMPTION), PUNE erred in rejecting the application of the appellant for registration