INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA METRO PUNE, PUNE

J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These assessee’s and the Revenue ’s two cross appeals each i.e. ITA No. 473 and 654/PUN/2010 for A.Y 2015-16 and ITA No. 474 and 655/PUN/2020

INCOME TAX OFFICERV(EXEMPTION) WARD 2, PUNE vs. CREDIA PUNE METRO , PUNE

J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These assessee’s and the Revenue ’s two cross appeals each i.e. ITA No. 473 and 654/PUN/2010 for A.Y 2015-16 and ITA No. 474 and 655/PUN/2020

CREDAI-PUNE METRO,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, PUNE

J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These assessee’s and the Revenue ’s two cross appeals each i.e. ITA No. 473 and 654/PUN/2010 for A.Y 2015-16 and ITA No. 474 and 655/PUN/2020

OM J J SWA VISHWASHANTI DHAM NIRMAN SANSTHA,VERUL vs. ITO EXEMPTION WARD, AURANGABAD

In the result, appeal of the Assessee is allowed for statistical\npurpose

J SWA VISHWASHANTI DHAM\nNIRMAN SANSTHA, a registered charitable trust having PAN\nAAAAO3641E. I am involved in the overall management of the Ashram,\nfunctioning under the spiritual guidance and aegis of our revered\nfounder Maharaj Shantigiriji Maungiriji Moharaj\n2. That although I am a trustee, I am primarily engaged in managing\nthe day-to-day spiritual and charitable affairs

P Y C HINDU GYMKHANA,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, the appeal filed by the assessee is partly allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

J' to the Income & Expenditure account, this income. consisted of rent from rooms, rent from restaurants and cafeteria, hall rent, cultural event receipts etc. These activities clearly appear to be in the nature of trade, commerce or business. The assessee has not furnished any details, evidence to prove that said income is incidental to the main objects of the trust

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

J. P. Gupta, it is found that Shree Chanakya Educational Society has made fictitious purchases of Rs.1,84,99,795/- on various dates from January to March 2014. 3. The ledger of Shree Chanakya Education Society in books of M/s Dev Shreem Solutons is reproduced as under for ready reference.- ……………….. 3. The modus operandi of arranging fake purchase bills

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

J. P. Gupta, it is found that Shree Chanakya Educational Society has made fictitious purchases of Rs.1,84,99,795/- on various dates from January to March 2014. 3. The ledger of Shree Chanakya Education Society in books of M/s Dev Shreem Solutons is reproduced as under for ready reference.- ……………….. 3. The modus operandi of arranging fake purchase bills

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.

2) be restricted to the addition on account of receipt of capitation fees and balance income should be considered as exempt relying on the following decisions :- (i) Sheth Mafatlal Trust, 249 ITR 533. (ii) Fr. Mullers Charitable Institutions, 363 ITR 230. (E). As regards to the allegation of violation of provisions of section 13(1)(c) by providing rent free

MAHILA SEVA MANDAL,,PUNE vs. INCOME-TAX OFFICER, (EXEMPTION) ,WARD - 1,, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

2. The assessee raised three grounds of appeal questioning the action of CIT(A) in confirming the order passed by the AO in rejecting the application filed u/s. 154 of the Act. 3. Brief facts as emanating from the record are that the assessee is a registered public charitable trust formed in 1940. It is involved in the betterment