AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

capitation fees are merely based on the statement of\nemployees which have been subsequently retracted and the Pendrive\nand loose document found at the residential premises of employee has\nalso been retracted at the subsequent stage and that the Managing\nTrustee of the assessee trust has denied to be indulged into any of such\nalleged transaction in the statement given

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN vs. CIT EXEMPTION, PUNE

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

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

12. We find some force in the above arguments of the Ld. Counsel for the assessee. So far as the delay in filing of the application is concerned, we find the Co-ordinate Bench of the Tribunal in the case of Sunworld Society for Social Service vs. CIT(Exemption) (supra) has held that newly inserted proviso to section 12A(1

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN PUNE vs. CIT EXEMPTION, PUNE

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

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

12. We find some force in the above arguments of the Ld. Counsel for the assessee. So far as the delay in filing of the application is concerned, we find the Co-ordinate Bench of the Tribunal in the case of Sunworld Society for Social Service vs. CIT(Exemption) (supra) has held that newly inserted proviso to section 12A(1

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

1)(ac)(i) of the Act. A search & seizure action u/s.132 of\nthe Act was conducted at Mehul Group of cases on 25.08.2022\nwherein the assessee trust was also covered. Allegedly various\nincriminating and loose documents were found and seized.\nAssessment proceedings were initiated by issuance of notice\nu/s.153A for carrying out the proceedings. During the pendency\nof the assessment

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

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

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

JAGANNATH SAMBHAJI SATAV,PUNE vs. ITO WARD 12(4), PUNE, PUNE

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

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

section 48 of the IT Act, Chargeability of capital gains was based on full value of consideration received/accruing as a result of transfer. The assessee has not brought on record about the instance of cost and date of acquisition. In the absence of such requisite details, such deductions are not ascertainable and hence not considered. The 5 ITA No.607/PUN/2024

ADVIK HI TECH PVT LTD,CHAKAN PUNE vs. DY.COMM. OF INCOME TAX, CIRCLE 8, PUNE, AKURDI, PUNE

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

capital cost, which is the basis for determining the subsidy, being only a measure adopted under the scheme to quantify the financial aid, is not a payment, directly or indirectly, to meet any portion of the “actual cost” as defined under the provisions of section 43(1) of the Act. Similarly, the 11 ITA.No.1156, 1157 & 1203/PUN./2023

DY. COMMISSIONER OF INCOME TAX , CIRCLE-8, PUNE, PUNE vs. ADVIK HI-TECH PRIVATE LIMITED , PUNE

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

capital cost, which is the basis for determining the subsidy, being only a measure adopted under the scheme to quantify the financial aid, is not a payment, directly or indirectly, to meet any portion of the “actual cost” as defined under the provisions of section 43(1) of the Act. Similarly, the 11 ITA.No.1156, 1157 & 1203/PUN./2023

ADVIK HI TECH PVT LTD,PUNE vs. DY.COMM.OF INCOME TAX, CIRCLE 8, PUNE, AKURDI PUNE

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

capital cost, which is the basis for determining the subsidy, being only a measure adopted under the scheme to quantify the financial aid, is not a payment, directly or indirectly, to meet any portion of the “actual cost” as defined under the provisions of section 43(1) of the Act. Similarly, the 11 ITA.No.1156, 1157 & 1203/PUN./2023

AVI FOUNDATION,NAGPUR vs. THE HONORABLE COMMISSIONER OF INCOME TAX PUNE, PUNE

The appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

ac) of the Act dated 30.01.2019.(copy filed by assessee in the paper book). 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions of the Income Tax Act. 4.1 The relevant part of Section

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

ac) of the Act dated 30.01.2019.(copy filed by assessee in the paper book). 11 ITA.No.795/PUN./2024 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions of the Income Tax Act. 4.1 The relevant part

T B LULLA CHARITABLE FOUNDATION,SANGLI vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1220/Pun/2023 िनधा"रण वष" / Assessment Year :- T B Lulla Charitable The Cit Exemption, Foundation, V Pune. Atit Bungalow South Shivaji S Nagar, Behind Mali Chitr Mandir, Sangli - 416416. Pan: Aaect9113E Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rakesh Jha – Cit(Dr) Date Of Hearing 19/12/2023 Date Of Pronouncement 05/01/2024

ac) of the Act dated 30.01.2019.(copy filed by assessee in the paper book). 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions of the Income Tax Act. 3 T B Lulla Charitable Foundation

SULOCHANA LAXMIKANT BHALE,PUNE vs. ITO, WARD-1(1), AURANGABAD

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

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1594/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

12,000/- and time deposit of Rs.18,00,000/- with Deogiri Nagari Sahakari Bank Ltd. Aurangabad, a notice u/s.148 of the Act was issued to the appellant on 30.03.2019. Notices u/s.142(1) along with questionnaire and notice u/s.143(2) was also issued to the appellant. In response to the notices issued, the appellant filed her return, computation of income, bank

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

AC for determination in the set aside proceedings and therefore, the answer to the cash related is issues are contingent upon the said set aside proceedings. Therefore, the issue is kept open till then. Finally, regarding the applicability of the provisions of section 293 of the 6 Maruti Nivrutti Navale Act, considering the fact the impugned civil suit does

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

AC for determination in the set aside proceedings and therefore, the answer to the cash related is issues are contingent upon the said set aside proceedings. Therefore, the issue is kept open till then. Finally, regarding the applicability of the provisions of section 293 of the 6 Maruti Nivrutti Navale Act, considering the fact the impugned civil suit does

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

AC for determination in the set aside proceedings and therefore, the answer to the cash related is issues are contingent upon the said set aside proceedings. Therefore, the issue is kept open till then. Finally, regarding the applicability of the provisions of section 293 of the 6 Maruti Nivrutti Navale Act, considering the fact the impugned civil suit does

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

AC for determination in the set aside proceedings and therefore, the answer to the cash related is issues are contingent upon the said set aside proceedings. Therefore, the issue is kept open till then. Finally, regarding the applicability of the provisions of section 293 of the 6 Maruti Nivrutti Navale Act, considering the fact the impugned civil suit does

MARUTI NIVRUTTI NAVALE, (SMALLER HUF),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

AC for determination in the set aside proceedings and therefore, the answer to the cash related is issues are contingent upon the said set aside proceedings. Therefore, the issue is kept open till then. Finally, regarding the applicability of the provisions of section 293 of the 6 Maruti Nivrutti Navale Act, considering the fact the impugned civil suit does