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

153C notice is invalid. 18. Referring to the decision of Hon’ble Madras High Court in the case of Adhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section

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

153C notice is invalid. 18. Referring to the decision of Hon’ble Madras High Court in the case of Adhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section

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

153C notice is invalid. 18. Referring to the decision of Hon’ble Madras High Court in the case of Adhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section

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

153C notice is invalid. 18. Referring to the decision of Hon’ble Madras High Court in the case of Adhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section

RAMANLAL 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

153C notice is invalid. 18. Referring to the decision of Hon’ble Madras High Court in the case of Adhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section

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

153C notice is\ninvalid.\n18. Referring to the decision of Hon'ble Madras High Court in the case of\nAdhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section

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

153C notice is\ninvalid.\n18. Referring to the decision of Hon'ble Madras High Court in the case of\nAdhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section

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

153C notice is\ninvalid.\n18. Referring to the decision of Hon'ble Madras High Court in the case of\nAdhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section

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

153C notice is\ninvalid.\n\n18.\nReferring to the decision of Hon'ble Madras High Court in the case of\nAdhiprasakthi Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

charitable trust registered u/s 12A of the Act and the return was filed by claiming exemption u/s 11 of the Act. It was argued that as per provisions of section 11, the entire income of the trust is exempt if more than 85% of the income is applied for the purpose of trust. It was submitted that the application

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

charitable trust registered u/s 12A of the Act and the return was filed by claiming exemption u/s 11 of the Act. It was argued that as per provisions of section 11, the entire income of the trust is exempt if more than 85% of the income is applied for the purpose of trust. It was submitted that the application