Section 17A(2) of the Income Tax Act

72 judgments on BharatTax turn on Section 17A(2).

Judgments on Section 17A(2)

Nirangdin Trust, Surat vs. CIT(Exemption) Ahmedabad, Ahmedabad

ITA 294/SRT/2025[NA]Status: DisposedITAT Surat11 Jun 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.293 To 295/Srt/2025 (Hybrid Hearing) Nirangdin Trust, Vs. The Cit(Exemption), 12, P. K. Vakil Atashbehram, P. K. Ahmedabad Vakil Street, Shahpore, Gujarat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp1097M (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)

Kai Dr Subhashrao Dhaknebahuuddeshiya Sevabhavi Sanstha, Jalna vs. CIT Exemption, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2209/PUN/2024[2024-25]Status: DisposedITAT Pune05 Jun 2025AY 2024-25

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

For Appellant: Shri Ashish Mahendra BhalgatFor Respondent: Shri Sandeep Sengupta, CIT
Section 12ASection 12A(1)(ac)Section 2(15)Section 80G

Kai Dr Subhashrao Dhaknebahuuddeshiya Sevabhavi Sanstha, Jalna vs. CIT Exemption, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2208/PUN/2024[2024-25]Status: DisposedITAT Pune05 Jun 2025AY 2024-25

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

For Appellant: Shri Ashish Mahendra BhalgatFor Respondent: Shri Sandeep Sengupta, CIT
Section 12ASection 12A(1)(ac)Section 2(15)Section 80G

Sai Baba Bhakta Mandal, Nandurbar vs. Commissioner of Income Tax (Exemptions), Pune

In the result, both the appeals in ITA No

ITA 133/PUN/2025[Not Applicable]Status: DisposedITAT Pune22 May 2025

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

For Appellant: Shri Avinash R GhundiyalFor Respondent: Shri Amol Khairnar CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Sai Baba Bhakta Mandal, Nandurbar vs. Commissioner of Income Tax (Exemptions), Pune

In the result, both the appeals in ITA No

ITA 132/PUN/2025[Not Applicable]Status: DisposedITAT Pune22 May 2025

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

For Appellant: Shri Avinash R GhundiyalFor Respondent: Shri Amol Khairnar CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Nashik Manav Sewa Foundation, Nashik vs. The Commissioner of Income Tax (Exemption), Pune

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

ITA 2441/PUN/2024[2024-25]Status: DisposedITAT Pune30 Apr 2025AY 2024-25

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

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Prashant Gadekar
Section 12ASection 12A(1)(ac)

Shri Agrasen Bhawan Agrawal Samaj Hiwarkhed, Akola vs. CIT(Exemption), Pune

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

ITA 2492/PUN/2024[2024-25]Status: DisposedITAT Pune25 Apr 2025AY 2024-25

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

For Appellant: Shri Manish SomaniFor Respondent: Shri Prashant Gadekar
Section 12ASection 12A(1)(ac)

Lakshyadeep Foundation, Mumbai vs. Income Tax Officer (Exemption), Thane

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

ITA 1614/MUM/2025[N.A ]Status: HeardITAT Mumbai21 Apr 2025

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: Shri Parag Prabhudesai on behalf of Shri Shekhar PatwardhanFor Respondent: Shri. Shri Shekhar L. Gajbhiye, CIT
Section 12ASection 12A(1)(ac)Section 80G

Lakshyadeep Foundation, Mumbai vs. Income Tax Officer (Exemption), Thane

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

ITA 1613/MUM/2025[N.A]Status: HeardITAT Mumbai21 Apr 2025

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: Shri Parag Prabhudesai on behalf of Shri Shekhar PatwardhanFor Respondent: Shri. Shri Shekhar L. Gajbhiye, CIT
Section 12ASection 12A(1)(ac)Section 80G

Shree Sadguru Bhave Maharaj Warkari Samaj, Mumbai vs. CIT Exemption, Mumbai

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

ITA 1184/MUM/2025[2025-26]Status: DisposedITAT Mumbai16 Apr 2025AY 2025-26

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2025-26 Shree Sadguru Bhave Maharaj Cit Exemption, Warkari Samaj, Room No. 601, 6Th Floor, Room No. 07, Ameya Co-Op. Housing Vs. Cumbatta Hill Mtnl Te Society, New Prabhadevi Road, Bldg, Dr. Gd Marg, Mumbai-400025. Mumbai-400026. Pan No. Aagts 3888 L Appellant Respondent

For Appellant: Mr. Parag PotfodeFor Respondent: Mr. R.A. Dhyani, CIT-DR
Section 12A

Priyadarshani Gymkhana, Dhule vs. Commissioner of Income Tax (Exemptions), Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2716/PUN/2024[2024-25]Status: HeardITAT Pune21 Mar 2025AY 2024-25

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

For Appellant: Shri Sharad ShahFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 12ASection 12A(1)(ac)Section 80G

Priyadarshani Gymkhana, Dhule vs. Commissioner of Income Tax, (Exemptions), Pune, Punre

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2715/PUN/2024[2024-25]Status: HeardITAT Pune21 Mar 2025AY 2024-25

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

For Appellant: Shri Sharad ShahFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 12ASection 12A(1)(ac)Section 80G

Worship Earth Foundation, Pune vs. CIT Exemption, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2153/PUN/2024[NA]Status: DisposedITAT Pune18 Mar 2025

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

For Appellant: Shri Suresh WadhwaFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 12ASection 12A(1)(ac)Section 80G

Worship Earth Foundation, Pune vs. CIT (Exemptions) Pune, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2152/PUN/2024[NOT APPLICABLE]Status: DisposedITAT Pune18 Mar 2025

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

For Appellant: Shri Suresh WadhwaFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 12ASection 12A(1)(ac)Section 80G

Vessomag, Pune vs. CIT Exemption, Pune

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

ITA 2879/PUN/2024[NA]Status: HeardITAT Pune04 Mar 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2879/Pun/2024 Vessomag, Vs. Cit, Exemption, Pune. S.No.20A2, Office No.891011, Uttam Market, Chinchwad Station, Pune- 411019. Pan : Aahav2598Q Appellant Respondent Assessee By Smt. Deepa Khare : Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 04.03.2025 Date Of Pronouncement : 04.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.12.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. The Appellant Has Raised The Following Revised Grounds Of Appeal :- “1. The Ld Cit Exemption Erred In Law & On Facts In Rejection Of Application For Registration U/S 12A(1)(Ac)(Iii) & Cancelling Provisional Registration Granted U/S 12A(1)(Ac)(Vi) Dt 28.03.2023 Without Considering The Facts & Circumstances Of The Case. 2. The Appellant Prays For Opportunity So As To Explain Its Case. 3. The Appellant Craves Leave To Add, Alter, Modify Or Substitute Any Ground Of Appeal At The Time Of Hearing.”

For Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

Creative Foundation, Nandurbar vs. Commissioner of Income Tax CIT Exemption, Pune

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

ITA 901/PUN/2024[2022-23]Status: DisposedITAT Pune18 Feb 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.901/Pun/2024 Creative Foundation, Vs. Cit, Exemption, Pune. C/O Krishna Hospital, Krushnakunj Colony, Dongargaon Road, Shahada- 424409 Pan : Aabtc9231C Appellant Respondent Assessee By Shri Sharad A. Shah : Revenue By : Shri Amol Khairnar Date Of Hearing : 12.02.2025 Date Of Pronouncement : 18.02.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.03.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Filed Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12(1)(Ac) Of The It Act On 05.09.2023. With A View To Verify The Genuineness Of Activities Of The Assessee & Compliance

For Respondent: Shri Amol Khairnar
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

Kai Rakhamabai Namdev Mahadik Bahuuddeshiy Sevabhavi Sanstha, Sangli vs. Commissioner of Income Tax, Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2220/PUN/2024[-]Status: DisposedITAT Pune18 Feb 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

Kai Rakhamabai Namdev Mahadik Bahuuddeshiy Sevabhavi Sanstha, Sangli vs. CIT Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2219/PUN/2024[-]Status: DisposedITAT Pune18 Feb 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

Shri Ram Mandir Deosthan Wardha, Wardha vs. CIT Exemptions Pune, Pune

In the result, assessee’s appeal stands allowed in terms indicated above

ITA 292/NAG/2024[2024-25]Status: DisposedITAT Nagpur14 Feb 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)Section 12A(1)(ae)Section 36A

Shri Siddheshwar Shiv Mandir Trust, Yavatmal vs. CIT Exemption, Pune

In the result, the appeals of the appellant is allowed for statistical purposes

ITA 2351/PUN/2024[2025-26]Status: DisposedITAT Pune13 Feb 2025AY 2025-26

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2351/Pun/2024

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)