POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

search and seizure action u/s.132 of the\nAct carried out on 16.12.2020 in Emcure Group of cases and the\nassessee trust was identified as beneficiary of sponsorship of its\nactivities by Emcure Pharmaceuticals Private Limited (in short\nEPL). A survey u/s.133A of the Act was simultaneously\nconducted in the case of assessee trust on 16.12.2020 and\nvarious documents/digital evidences

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

search and seizure action u/s.132 of the Act carried out on 16.12.2020 in Emcure Group of cases and the assessee trust was identified as beneficiary of sponsorship of its activities by Emcure Pharmaceuticals Private Limited (in short EPL). A survey u/s.133A of the Act was simultaneously conducted in the case of assessee trust on 16.12.2020 and various documents/digital evidences

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

search and seizure action u/s.132 of the\nAct carried out on 16.12.2020 in Emcure Group of cases and the\nassessee trust was identified as beneficiary of sponsorship of its\nactivities by Emcure Pharmaceuticals Private Limited (in short\nEPL). A survey u/s.133A of the Act was simultaneously\nconducted in the case of assessee trust on 16.12.2020 and\nvarious documents/digital evidences

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

seizure operation was conducted under section 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

THE MUMBAI OBSTETRIC GYNAECOLOGICAL SOCIETY,LOW PAREL (W) vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

search and seizure action u/s.132 of the\nAct carried out on 16.12.2020 in Emcure Group of cases and the\nassessee trust was identified as beneficiary of sponsorship of its\nactivities by Emcure Pharmaceuticals Private Limited (in short\nEPL). A survey u/s.133A of the Act was simultaneously\nconducted in the case of assessee trust on 16.12.2020 and\nvarious documents/digital evidences

DEEPAK KANTILAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

ASHOK BHARTI GOSWAMI ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\n\nii.\nDuring the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

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

search and seizure were in contravention of the provisions of section 132 of the Income-tax Act, still the material seized was liable to be used subject to law before the income-tax authorities against the person from whose custody it was seized and, therefore, no writ of prohibition in restraint of such use could be granted. It must

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

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

search and seizure were in contravention of the provisions of section 132 of the Income-tax Act, still the material seized was liable to be used subject to law before the income-tax authorities against the person from whose custody it was seized and, therefore, no writ of prohibition in restraint of such use could be granted. It must

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

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

search and seizure were in contravention of the provisions of section 132 of the Income-tax Act, still the material seized was liable to be used subject to law before the income-tax authorities against the person from whose custody it was seized and, therefore, no writ of prohibition in restraint of such use could be granted. It must

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

seizure action was conducted on 26.09.2017 in the case of Shri Yuvraj Dhamale and his related concerns including M/s Wellbuild Merchants Pvt. Limited. The appellant has booked a flat in one of the schemes (viz. Rajgruhi Residency) of this entity. ii. During the search action at the residential premises of Shri Yuvraj Dhamale as well as his trusted employees namely

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

seizure action was conducted on 26.09.2017 in the case of Shri Yuvraj Dhamale and his related concerns including M/s Wellbuild Merchants Pvt. Limited. The appellant has booked a flat in one of the schemes (viz. Rajgruhi Residency) of this entity. ii. During the search action at the residential premises of Shri Yuvraj Dhamale as well as his trusted employees namely

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

seizure action was conducted on 26.09.2017 in the case of Shri Yuvraj Dhamale and his related concerns including M/s Wellbuild Merchants Pvt. Limited. The appellant has booked a flat in one of the schemes (viz. Rajgruhi Residency) of this entity. ii. During the search action at the residential premises of Shri Yuvraj Dhamale as well as his trusted employees namely

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

seizure action was conducted on 26.09.2017 in the case of Shri Yuvraj Dhamale and his related concerns including M/s Wellbuild Merchants Pvt. Limited. The appellant has booked a flat in one of the schemes (viz. Rajgruhi Residency) of this entity. ii. During the search action at the residential premises of Shri Yuvraj Dhamale as well as his trusted employees namely