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

132 of the Act on 06.08.2013 in the case of STES and 2 Maruti Nivruti Navale group, Pune. The Ld. PCIT noted that as per the examination of the seized material and post-search enquiries conducted, it was gathered that STES had indulged in activities which were not in accordance with the objects specified in the trust deed

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

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

gains of\nbusiness which is not incidental to the attainment of its objectives\nor separate books of account are not maintained by such trust or\ninstitution in respect of the business which is incidental to the\nattainment of its objectives; or\n(c) the trust or institution has applied any part of its income from\nthe property held under

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

B”, PUNE\nBEFORE SHRI R. K. PANDA, VICE PRESIDENT\nAND\nMS ASTHA CHANDRA, JUDICIAL MEMBER\nITA Nos.1555, 1560, 1561 & 1565/PUN/2024\n Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19\n\n| ACIT, Circle -1, Jalgaon | Vs. | Sidharth Ratanlal Bafna\n| | 91, Nayantara, Subhash Chowk,\n| | Jalgaon – 425001\n| | PAN : ALGPB5972R\n(Appellant) | | (Respondent)\n\nCO Nos.5, 3, 4

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

B”, PUNE\nBEFORE SHRI R. K. PANDA, VICE PRESIDENT\nAND\nMS ASTHA CHANDRA, JUDICIAL MEMBER\nITA Nos.1555, 1560, 1561 & 1565/PUN/2024\n Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19\n\n| ACIT, Circle -1, Jalgaon | Vs. | Sidharth Ratanlal Bafna |\n| (Appellant) | | 91, Nayantara, Subhash Chowk, |\n| | | Jalgaon – 425001 |\n| | | PAN : ALGPB5972R |\n| | | (Respondent)\nCO Nos.5, 3, 4 & 2/PUN/2025

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

132 of the Act was conducted in\nEmcure Group on 16/12/2020. During the search action, the assessee trust\nwas identified as beneficiary of sponsorship of its activities by Emcure\nPharmaceuticals Ltd. and its associate concerns.\n1.3 Simultaneously a survey action was conducted u/s 133 of the Act\non the assessee trust, in which various incriminating documents/digital\nevidences of providing freebies

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

B”, PUNE\nBEFORE SHRI R. K. PANDA, VICE PRESIDENT\nAND\nMS ASTHA CHANDRA, JUDICIAL MEMBER\nITA Nos.1555, 1560, 1561 & 1565/PUN/2024\n Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19\n\n| ACIT, Circle -1, Jalgaon | Vs. | Sidharth Ratanlal Bafna\n| (Appellant) | | 91, Nayantara, Subhash Chowk,\n| | | Jalgaon – 425001\n| | | PAN : ALGPB5972R\n| | | (Respondent)\n\nCO Nos.5, 3, 4

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

132 of the Act was conducted in Emcure Group on 16/12/2020. During the search action, the assessee trust was identified as beneficiary of sponsorship of its activities by Emcure Pharmaceuticals Ltd. and its associate concerns.\n1.3 Simultaneously a survey action was conducted u/s 133 of the Act on the assessee trust, in which various incriminating documents/digital evidences of providing freebies

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

B Phadke Department by : Shri Amol Khairnar, CIT-DR : 17-06-2025 Date of pronouncement : 17-07-2025 O R D E R PER BENCH: The above batch of 8 appeals filed by the Revenue in case of four different assessees for assessment years 2011-12 and 2012-13 respectively are directed against the separate orders dated

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

B Phadke Department by : Shri Amol Khairnar, CIT-DR : 17-06-2025 Date of pronouncement : 17-07-2025 O R D E R PER BENCH: The above batch of 8 appeals filed by the Revenue in case of four different assessees for assessment years 2011-12 and 2012-13 respectively are directed against the separate orders dated

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

B Phadke Department by : Shri Amol Khairnar, CIT-DR : 17-06-2025 Date of pronouncement : 17-07-2025 O R D E R PER BENCH: The above batch of 8 appeals filed by the Revenue in case of four different assessees for assessment years 2011-12 and 2012-13 respectively are directed against the separate orders dated

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

B Phadke Department by : Shri Amol Khairnar, CIT-DR : 17-06-2025 Date of pronouncement : 17-07-2025 O R D E R PER BENCH: The above batch of 8 appeals filed by the Revenue in case of four different assessees for assessment years 2011-12 and 2012-13 respectively are directed against the separate orders dated

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

B Phadke Department by : Shri Amol Khairnar, CIT-DR : 17-06-2025 Date of pronouncement : 17-07-2025 O R D E R PER BENCH: The above batch of 8 appeals filed by the Revenue in case of four different assessees for assessment years 2011-12 and 2012-13 respectively are directed against the separate orders dated

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

B Phadke Department by : Shri Amol Khairnar, CIT-DR : 17-06-2025 Date of pronouncement : 17-07-2025 O R D E R PER BENCH: The above batch of 8 appeals filed by the Revenue in case of four different assessees for assessment years 2011-12 and 2012-13 respectively are directed against the separate orders dated

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

B Phadke Department by : Shri Amol Khairnar, CIT-DR : 17-06-2025 Date of pronouncement : 17-07-2025 O R D E R PER BENCH: The above batch of 8 appeals filed by the Revenue in case of four different assessees for assessment years 2011-12 and 2012-13 respectively are directed against the separate orders dated

INCOME TAX OFFICER, WARD 1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

B Phadke\nShri Amol Khairnar, CIT-DR\nDate of hearing\n17-06-2025\nDate of pronouncement\n17-07-2025\nORDER\nPER BENCH:\nThe above batch of 8 appeals filed by the Revenue in case of four different\nassessees for assessment years 2011-12 and 2012-13 respectively are directed\nagainst the separate orders dated 29.11.2023 of the Ld.CIT(A), Pune

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

capital gain, professional or business income out of money lending, source of the money etc). Unless such facts are mentioned with some specificity, it cannot be said that the assessee has fulfilled the requirement that she, in her statement (under Section 132 (4)) "substantiates the manner in which the undisclosed income was derived". Such being the case, this court

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

capital gain, professional or business income out of money lending, source of the money etc). Unless such facts are mentioned with some specificity, it cannot be said that the assessee has fulfilled the requirement that she, in her statement (under Section 132 (4)) "substantiates the manner in which the undisclosed income was derived". Such being the case, this court

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

capital gain, professional or business income out of money lending, source of the money etc). Unless such facts are mentioned with some specificity, it cannot be said that the assessee has fulfilled the requirement that she, in her statement (under Section 132 (4)) "substantiates the manner in which the undisclosed income was derived". Such being the case, this court