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

trust there is no issue/case of non genuine address. 9. Learned CIT [A] has erred in fact and in law in reopening the assessment u/s. 147 since there is no new/fresh tangible material other the one available before A.O. in original assessment and ergo the reopening is not validly done and in view of supreme Court decision in the case

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

trust there is no issue/case of non genuine address. 9. Learned CIT [A] has erred in fact and in law in reopening the assessment u/s. 147 since there is no new/fresh tangible material other the one available before A.O. in original assessment and ergo the reopening is not validly done and in view of supreme Court decision in the case

KHED ECONOMIC INFRASTRUCTURE PVT LD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-14, PUNE, PUNE

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

charitable and religious purposes in the subsequent year in which adjustment has been made having regard to the benevolent provisions contained in section 11 of the Act and that such adjustment will have to be excluded from the income of the Trust under section 11(1)(a) of the Act. 10. It is further well settled in the case

KHED ECONOMIC INFRASTRUCTURE PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-14(2), PUNE

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

charitable and religious purposes in the subsequent year in which adjustment has been made having regard to the benevolent provisions contained in section 11 of the Act and that such adjustment will have to be excluded from the income of the Trust under section 11(1)(a) of the Act. 10. It is further well settled in the case

KHED ECONOMIC INFRASTRUCTURE PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-14(1), PUNE, PUNE

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

charitable and religious purposes in the subsequent year in which adjustment has been made having regard to the benevolent provisions contained in section 11 of the Act and that such adjustment will have to be excluded from the income of the Trust under section 11(1)(a) of the Act. 10. It is further well settled in the case

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. DR D Y PATIL UNITECH SOCIETY, PUNE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14 Dcit (Exemption) Dr D Y Patil Unitech Society Circle, Pune Flat No.101, Shree Motisagar Vs. Apartment, G G Thakkar Road, S No.173A, Pune – 411001 Pan: Aabtd1482A (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 27-10-2025 Date Of Pronouncement : 04-11-2025 O R D E R Per R.K. Panda, Vp:

Charitable Trust and Ors. reported in (2011) 197 Taxman 170 (Delhi) according to which the exemption u/s 11(1)(a) of the Act i.e. 15% is an absolute exemption and the application of section

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

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

trust there is no issue/case\nof non genuine address.\n9. Learned CIT [A] has erred in fact and in law in reopening the\nassessment u/s.147 since there is no new/fresh tangible material\nother the one available before A.O. in original assessment and ergo\nthe reopening is not validly done and in view of supreme Court\ndecision in the case

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

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

trust there is no issue/case\nof non genuine address.\n9. Learned CIT [A] has erred in fact and in law in reopening the\nassessment u/s.147 since there is no new/fresh tangible material\nother the one available before A.O. in original assessment and ergo\nthe reopening is not validly done and in view of supreme Court\ndecision in the case

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

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

trust there is no issue/case\nof non genuine address.\n9. Learned CIT [A] has erred in fact and in law in reopening the\nassessment u/s.147 since there is no new/fresh tangible material\nother the one available before A.O. in original assessment and ergo\nthe reopening is not validly done and in view of supreme Court\ndecision in the case

RAJARAMBAPU SHETKARI AND SHETMAJUR SAHHAYA SAMITI,,SANGLI vs. INCOME TAX OFFICER,, SANGLI

Appeal is allowed for stastical purposes in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.370/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13

charitable trust is required to comply with the TDS provisions. In view of the above, the argument of the appellant to the effect that provisions of section 40(a)(ia) are not applicable in its case is incorrect. 7.4 Tax is one of the major sources of revenue for the government. One of the modes of collecting