DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

charitable trust registered u/s 12A of the Act and engaged in educational activities whose income is exempt from tax. It is manifest from para 4 of the assessment order that on perusal of Schedule EC of the ITR, the Ld. AO noticed that the assessee had claimed capital expenditure of Rs.2,40,02,040/-. Vide notice u/s 142(1

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

charitable trust registered u/s 12A of the Act and engaged in educational activities whose income is exempt from tax. It is manifest from para 4 of the assessment order that on perusal of Schedule EC of the ITR, the Ld. AO noticed that the assessee had claimed capital expenditure of Rs.2,40,02,040/-. Vide notice u/s 142(1

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

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

271(1)(C) for furnishing inaccurate particular of income are hereby initiated separately. 10. After appreciating the above facts of the case the total income of the assessee is computed as under: ₹ Nil Returned Income : Addition i. As per para 7 : Rs. 1,36,50,000/- Assessed Income : Rs. 1,36,50,000/- 16. Now on going through the reasons

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

271(1)(C) for furnishing inaccurate particular of income are hereby initiated separately. 10. After appreciating the above facts of the case the total income of the assessee is computed as under: ₹ Nil Returned Income : Addition i. As per para 7 : Rs. 1,36,50,000/- Assessed Income : Rs. 1,36,50,000/- 16. Now on going through the reasons

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

271(1)(C) for furnishing inaccurate particular of income are hereby initiated separately. 10. After appreciating the above facts of the case the total income of the assessee is computed as under: ₹ Nil Returned Income : Addition i. As per para 7 : Rs. 1,36,50,000/- Assessed Income : Rs. 1,36,50,000/- 16. Now on going through the reasons

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

C Revenue Colony,\nSilver Splendor, Shivaji Nagar,\nPune 411005\nPAN: AIIPS0536R\n(Appellant)\nVs.\nACIT Central Circle\n2(1), Pune\n(Respondent)\nAssessee by\nDepartment by\nDate of hearing\nDate of pronouncement\n:\n:\n:\n:\nS/Shri Kishor B Phadke &\nParas Munot\nS/Shri Sandeep Sengupta, CIT &\nRamnath P Murkunde\n02-06-2025\n14-07-2025\nORDER\nPER R.K. PANDA

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

C Revenue Colony,\nSilver Splendor, Shivaji Nagar,\nPune – 411005\nPAN: AIIPS0536R\n(Appellant)\nVs.\nACIT Central Circle\n2(1), Pune\n(Respondent)\nAssessee by\nDepartment by\nDate of hearing\nDate of pronouncement\nS/Shri Kishor B Phadke &\nParas Munot\nS/Shri Sandeep Sengupta, CIT &\nRamnath P Murkunde\n02-06-2025\n14-07-2025\nORDER\nPER R.K. PANDA, VP:\nThe above batch

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

C Revenue Colony, 2(1), Pune Vs. Silver Splendor, Shivaji Nagar, Pune – 411005 PAN: AIIPS0536R (Appellant) (Respondent) Assessee by : S/Shri Kishor B Phadke & Paras Munot Department by : S/Shri Sandeep Sengupta, CIT & Ramnath P Murkunde Date of hearing : 02-06-2025 Date of pronouncement : 14-07-2025 O R D E R PER R.K. PANDA, VP: The above batch

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

C Revenue Colony, 2(1), Pune Vs. Silver Splendor, Shivaji Nagar, Pune – 411005 PAN: AIIPS0536R (Appellant) (Respondent) Assessee by : S/Shri Kishor B Phadke & Paras Munot Department by : S/Shri Sandeep Sengupta, CIT & Ramnath P Murkunde Date of hearing : 02-06-2025 Date of pronouncement : 14-07-2025 O R D E R PER R.K. PANDA, VP: The above batch

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

C Revenue Colony, 2(1), Pune Vs. Silver Splendor, Shivaji Nagar, Pune – 411005 PAN: AIIPS0536R (Appellant) (Respondent) Assessee by : S/Shri Kishor B Phadke & Paras Munot Department by : S/Shri Sandeep Sengupta, CIT & Ramnath P Murkunde Date of hearing : 02-06-2025 Date of pronouncement : 14-07-2025 O R D E R PER R.K. PANDA, VP: The above batch

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

C Revenue Colony, 2(1), Pune Vs. Silver Splendor, Shivaji Nagar, Pune – 411005 PAN: AIIPS0536R (Appellant) (Respondent) Assessee by : S/Shri Kishor B Phadke & Paras Munot Department by : S/Shri Sandeep Sengupta, CIT & Ramnath P Murkunde Date of hearing : 02-06-2025 Date of pronouncement : 14-07-2025 O R D E R PER R.K. PANDA, VP: The above batch

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

C Revenue Colony, 2(1), Pune Vs. Silver Splendor, Shivaji Nagar, Pune – 411005 PAN: AIIPS0536R (Appellant) (Respondent) Assessee by : S/Shri Kishor B Phadke & Paras Munot Department by : S/Shri Sandeep Sengupta, CIT & Ramnath P Murkunde Date of hearing : 02-06-2025 Date of pronouncement : 14-07-2025 O R D E R PER R.K. PANDA, VP: The above batch

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

C Revenue Colony, 2(1), Pune\nSilver Splendor, Shivaji Nagar,\nPune 411005\nPAN: AIIPS0536R\n(Appellant)\n(Respondent)\nAssessee by\nDepartment by\nS/Shri Kishor B Phadke &\nParas Munot\nS/Shri Sandeep Sengupta, CIT &\nRamnath P Murkunde\nDate of hearing\nDate of pronouncement\n02-06-2025\n14-07-2025\nORDER\nPER R.K. PANDA, VP:\nThe above batch of 11 appeals filed

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

C Revenue Colony,\nSilver Splendor, Shivaji Nagar,\nPune 411005\nPAN: AIIPS0536R\n(Appellant)\nVs.\nACIT Central Circle\n2(1), Pune\n(Respondent)\nAssessee by\nDepartment by\nS/Shri Kishor B Phadke &\nParas Munot\nS/Shri Sandeep Sengupta, CIT &\nRamnath P Murkunde\nDate of hearing\nDate of pronouncement\n02-06-2025\n14-07-2025\nORDER\nPER R.K. PANDA, VP:\nThe above batch