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

deposits with banks, donations and income from other sources. The said income from other sources includes conference receipts, membership fees, academic grants or sponsorship, etc. As per the answer to the Q.11 recorded in the statement of Dr. Harshad Parasnis, President of the trust, the sponsors include the name various companies including Emcure Pharmaceuticals Pvt. Ltd [Page

NASIK ROTARY CHARITABLE TRUST,NASHIK vs. ITO EXEMPTION WARD 1(1), NASHIK

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

Bench: Dr.Manish Borad

deposits and erred in treating the same as unexplained income. 3 Nasik Rotary Charitable Trust 4. The appellant craves leave to add, alter, clarify, explain, modify, or delete any of the grounds of appeal, and to seek any just and fair relief.” 3. With regard to Ground No.2 where the ld.CIT(A) has sustained the addition for Anonymous donations

JAGU DNYANU DEOKATE,VELAUR vs. INCOME-TAX OFFICER WARD -2, PANDHARPUR

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2016-17

cash deposits in the bank account of the assessee and purchase and sale of property during the year, those areas were duly examined and verified by the ld. AO as evident from the assessment order. Even the ld. AR of the assessee stated that the assessee has 7 Jagu D. Devkate only agricultural income as his sole source of income

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

In the result, the appeal of the appellant is partly allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Charitable Trust reported in (2013) 35 taxmann.com 295 (Punjab & Haryana). 10. We have considered the rival contentions and perused the record placed before us and carefully gone through the decisions relied on by both the parties. The sole issue raised before us is that ld.PCIT erred in rejecting the application for grant of regular registration u/s.12A r.w.s 12AB

USHA K JOLLY CHARITABLE TRUST,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION), , PUNE

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.174/Pun/2022 िनधा"रण वष" / Assessment Year : 2010-11 Usha K. Jolly Charitable Vs. Cit (Exemption), Pune. Trust, 23, Jolly Villa, Bund Garden Road, Pune- 411001. Pan : Aaatu1384R Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ajay Kumar Kesari Date Of Hearing : 10.08.2023 Date Of Pronouncement : 22.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘The Cit (Exemption)’] Dated 30.03.2021 For The Assessment Year 2010-11. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit (Exemptions) Erred In Law & On Facts In Invoking The Jurisdiction U/S 263 Of The It Act, 1961, Since Issues

charitable trust registered under the provisions of section 12A of the Income Tax Act, 1961 (‘the Act’). The Return of Income for the assessment year 2010-11 was filed on 23.11.2011 declaring Rs.Nil income. Subsequently, on receipt of the information that the appellant trust made a cash deposit

JANATA GRAMVIKAS PRATISHTHAN,AHMEDNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

Bench: Shri R.S. Syal, Hon. & Shri Partha Sarathi Chaudhury, Hon.Janata Gram Vikas Pratisthan, Vs Cit (Exemption), Pune. A/P – Gurav Pimpri, Tal – Karjat, Dist. Ahmednagar-414402. Pan: Aabtj 9266 C Appellant Respondent Assessee By : None Revenue By : Shri Keyur Patel, Cit-Dr Date Of Hearing : 11/12/2023 Date Of Pronouncement : 11/12/2023 Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of Commissioner Of Income Tax [Exemption], Pune (For Short, „Cit(E)‟) Dated 20.09.2023 As Per The Grounds Of Appeal On Record.

charitable activities performed by the trust. However, at para 8, the ld. CIT(E) mentions that the assessee has failed to explain with supporting documentary evidences about the nature and source of cash deposits

PARVEZ PEERPASHA INAMDAR,PUNE vs. PR COMMISSIONER OF INCOME-TAX-3, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2016-17 Parvez Peerpasha Inamdar, Vs. Pr.Cit-3, Inamdar Mansion, 957, Pune Nana Peth, Ardeshir Irani Baug, Pune 411 002 Pan : Aabpi1561M Appellant Respondent

cash deposited belonged to Everest Education Society, Pune, a Public Charitable Trust of which the assessee was a Trustee. The ld. PCIT

VASANTARAO SANAS EDUCATION SOCIETY,PUNE vs. ITO, EXEMPTION WARD 1(1), PUNE, PUNE

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

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

charitable trust carrying activities of school, sports and other activities registered on 19.12.2000. As per the information on Actionable Information Monitoring System (AIMS) of the Department, the assessee had made cash deposits

SHRI UPASANI KANYAKUMARI SANSTHAN,RAHATA vs. ITO EXEMPTION WARD 1(1), NASHIK

In the result, appeal of the assessee is allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

cash deposit, investment in mutual funds and time deposit and 8 Shri Upasani Kanyakumari Sansthan details of interest received. After being satisfied with the details filed by the assessee, ld. Assessing Officer concluded the assessment. It clearly shows that detailed enquiry was conducted before concluding the re-assessment proceedings. Now in the impugned order, ld. PCIT has only harped upon

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

deposit the capitation fees against which no receipt was issued. Even that Shri Sharad Bhosale also categorically stated in the statement recorded u/s 132(4) that as per instructions of Shri Arvind Deshpade, the amount of capitation fees had been collected from the students in cash. They have also decoded the figures found in the notings by 43 M/s. Sinhagad

SHRI GANESH DEVOSTHAN TRUST, MHASKE WADI,AHMEDHNAGAR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

charitable nature and genuineness of its activities for the reasons that i) the copy of the judgment placed on record in place of certified copy of trust deed did not contain the objects of the trust; ii) the copy of the trust deed remain to be filed; iii) the assessee applicant indulged in the certain financial transaction involving cash deposit

JAY MALHAR SHIKSHAN PRASARAK SANSTHA,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Appeals are ALLOWED FOR STATISTCIAL

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1032/Pun/2023

charitable nature and genuineness of its activities for the reasons that i) the copy of the judgment placed on record in place of certified copy of trust deed did not contain the objects of the trust; ii) the copy of the trust deed remain to be filed; iii) the assessee applicant indulged in the certain financial transaction involving cash deposit

SHRI SEVAGIRI MAHARAJ DEOSTHAN,SATARA vs. INCOME TAX OFFICER - EXEMPTION WARD 1(1), PUNE, PUNE

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

Bench: Dr.Manish Borad

charitable trust and on the basis of information about cash deposits in Specified Bank Notes (SBNs) during the demonetization period

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

deposits remain unexplained. During the course of survey proceedings various statements of donors have been recorded wherein they have denied having paid any donations. Further, the claim of Karyakartas having collected donation on behalf of the trust has also been found incorrect. Thus the assessee has not been able to substantiate any of the sources of the claimed donations during

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

deposits remain unexplained. During the course of survey proceedings various statements of donors have been recorded wherein they have denied having paid any donations. Further, the claim of Karyakartas having collected donation on behalf of the trust has also been found incorrect. Thus the assessee has not been able to substantiate any of the sources of the claimed donations during

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

deposits remain unexplained. During the course of survey proceedings various statements of donors have been recorded wherein they have denied having paid any donations. Further, the claim of Karyakartas having collected donation on behalf of the trust has also been found incorrect. Thus the assessee has not been able to substantiate any of the sources of the claimed donations during

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

Charitable Trust (1987) 167 ITR 129 (Raj.). 5.1 Several other decisions have been relied upon by the assessee in the written submissions filed before us. 6. The Ld. DR referred to the relevant paras of the assessment order and pointed out that the Ld. AO has passed the assessment order without carrying out necessary enquiry/verification in relation to the issues

INCOME-TAX OFFICER, WARD - 2(3),, SOLAPUR vs. SHRI. ULHAS MALLIKARJUN PATIL,, SOLAPUR

Appeal is partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपीलसं. / Ita No.1751/Pun/2018 िनधा"रणवष" / Assessment Year : 2013-14 The Income Tax Officer, Shri Ulhas Mallikarjun Patil, Ward-2(3), Solapur, Vs Block No.3, Sunandan . Complex, Near Dayanand College, Ravivar Peth, Solapur – 413004. Pan: Akepp 1943 P Appellant/ Assessee Respondent /Revenue Assessee By Shri Krishna V Gujarathi – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 05/09/2022 Date Of Pronouncement 06/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Revenue’S Appeal For Assessment Year 2013-14 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 31.08.2018 Passed In Case No.Pn/Cit(A)-7/Wd- 2(3)/10434/2016-147, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

charitable trust who was running a school on rented premises. The Bombay High Court in case of Parekh Traders Vs. CIT reported in 150 ITR 310 has held that income from let out from godown earlier used by assessee would be income from property and not income from business. The intention of the appellant in respect of commercial exploitation