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

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been subsequently retracted and the Pendrive and loose document found at the residential premises of employee has also been retracted at the subsequent stage and that the Managing Trustee of the assessee trust has denied to be indulged into any of such alleged transaction in the statement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

ROHINI GAURISHANKAR KALYANI,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20

gains. He filed his return of income on 24.10.2019 declaring total income of Rs.51,43,790/- and claimed refund of Rs.11,45,930/-. The return was processed u/s 143(1) of the Act on 07.08.2020 by the CPC, Bengaluru accepting the returned income. Thereafter, the case was selected for complete scrutiny through CASS and accordingly, statutory notices

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

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

29A(7) of the Act is a quasi judicial in nature. [See Indian National\nCongress(1) (supra)]\n27. It is not in dispute that an express power was conferred on the CIT to\ncancel the registration for the first time by enacting sub-Section (3) in\nSection 12AA only with effect from 01.10.2004 by the Finance (No.2) Act\n2004

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subsequently retracted and the Pendrive\nand loose document found at the residential premises of employee has\nalso been retracted at the subsequent stage and that the Managing\nTrustee of the assessee trust has denied to be indulged into any of such\nalleged transaction in the statement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