ENTRATA INDIA PVT. LTD. ,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

capital in nature. Accordingly, without going into merits of the case of the assessee, we set-aside the impugned order of Ld. CIT(A) on this limited issue with a direction to decide this ground of appeal afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to produce

DCIT CIRCLE 1(1), PUNE, SWARGATE vs. ENTRATA INDIA PVT. LTD, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

capital in nature. Accordingly, without going into merits of the case of the assessee, we set-aside the impugned order of Ld. CIT(A) on this limited issue with a direction to decide this ground of appeal afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to produce

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

10A on 27.11.2021 however, has indicated “No” in response to the question “whether any application for registration made by the applicant in the past has been rejected” held that the assessee has given false information that it was registered u/s 12A of the Act. He, therefore, held that the assessee obtained the registration u/s 12A(1)(ac)(i) on false

SHAHU SHIKSHAN PRASARAK MANDAL, LATUR,LATUR vs. ACIT (EXMP.) CIRCLE, AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

gains of the business had not been stated, the returns\ncould not be treated as invalid and non-existent.\ne) writ was issued commanding the respondents not to love any effect\nto the impugned notices under Section 148 of the Act.\nNicholas Applegate South East Asia Fund Ltd. Vs. ADIT (2009)\n117 ITD 0299 (Мит)\n\"Assessee company having filed