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

section 12A(1)(ac)(vi) empowers the Principal Commissioner or Commissioner to condone delay if they find that there was reasonable cause in not filing application within prescribed time limit. Accordingly the matter was remanded back to the file of the CIT(Exemption) with a direction to treat the application as filed within time and decide the issue afresh

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

section 12A(1)(ac)(vi) empowers the Principal Commissioner or Commissioner to condone delay if they find that there was reasonable cause in not filing application within prescribed time limit. Accordingly the matter was remanded back to the file of the CIT(Exemption) with a direction to treat the application as filed within time and decide the issue afresh

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

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

capitation fees.\nFurther in the reply dated 20.04.2024, it was submitted that\nthere is no provision for cancellation of registration u/s.12A of the\nAct retrospectively since section 12AB has come into operation\nfrom 01.04.2021. Further vide reply dated 26.03.2024, assessee\nstated that the trust is running a Medical College, Charitable\nHospital and Research Centre as per the objects

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subsequently retracted and the Pendrive\nand loose document found at the residential premises of employee has\nalso been retracted at the subsequent stage and that the Managing\nTrustee of the assessee trust has denied to be indulged into any of such\nalleged transaction in the statement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

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

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

ABICHANDANI CHARITABLE FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION),PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2024-25 Abichandani Charitable Foundation Cit (Exemption), Pune 17, 18, 19, 2Nd Floor, Maha Laxmi Vs. Height, Pune Mumbai Highway, Pimpri, Pune – 411018 Pan: Aawca7578C (Appellant) (Respondent) Assessee By : S/Shri Sharad A Shah & Rohit S Tapadiya Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 04-03-2025 Date Of Pronouncement : 05-03-2025 O R D E R

gain ownership of a significantly improved property without adequate compensation to the organization. This scenario not only jeopardizes the financial stability of the assessee but also undermines the fiduciary responsibility owed to the organization's mission and its beneficiaries. In such a scenario, the provisions of Section 13(1)(c) of the Income-tax Act, 1961, would clearly be applicable

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

capital gain arising out of sale of property. 3. Being aggrieved by the above assessment order, an appeal was filed before the NFAC, who vide impugned order confirmed the action of the Assessing Officer. 4. Being aggrieved, the appellant society is in appeal before this Tribunal in the present appeal. 5. I heard the rival submissions and perused the material