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
ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17
Bench: Shri R. K. Panda & Shri Vinay Bhamore
For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C
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 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided