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

ARHAM FOUNDATION,PUNE vs. CIT (EXEMPTION), PUNE

In the result, appeal of the Assessee is allowed

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamoreआयकर अपऩल सं./Ita Nos.1584 & 1585/Pun/2025 निर्धारण वषा / Assessment Year :- Arham Foundation, V The Commissioner Of A-804, Swayambhau Hills S. Income Tax, Exemption, Society, Bibwewadi, Pune. Pune – 411037. Pan: Aafta8237Q Appellant/ Assessee Respondent / Revenue Assessee By Ca Prasad S. Bhandari Revenue By Shri Rakesh Jha – Cit(Dr) Date Of Hearing 15/10/2025 Date Of Pronouncement 29/10/2025 आदेश/ Order Per Vinay Bhamore, Jm: 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 21.05.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

68, 69 and 70 of the paper book, which gives list of documents filed by Assessee before the ld.CIT(E). 5.1 On perusal of the paper book filed by the Assessee, it is observed that Assessee is running following educational institutes :  Arham School and Junior College  Arham College of Arts and Commerce  Arham International Institute of Information Security  Arham

ARHAM FOUNDATION,PUNE vs. CIT (EXEMPTION), PUNE

In the result, appeal of the Assessee is allowed

68, 69 and 70 of the paper book, which gives list of\ndocuments filed by Assessee before the ld.CIT(E).\n5.1 On perusal of the paper book filed by the Assessee, it is\nobserved that Assessee is running following educational institutes :\nArham School and Junior College\nArham College of Arts and Commerce\nArham International Institute of Information Security\nArham

JAGRUTI PUBLIC CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD -1, PUNE

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

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

12A(1)(ac)(vi)(b) due to exemption claimed u/s 11 in previous AY 2024-25 resulting in exclusion of income from total income after commencement of activity and (ii) violation of section 36A of the Maharashtra Public Trust Act, 1950 in respect of loan taken from the trustees without prior sanction from the Charity Commissioner