Search: charitable trust

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025

Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

c) and\n271B and 271D and 271(1)(b)... and so on. An exercise of missing two\nseparate orders under one common order, is besides the law and\nwholly incorrect.\nD. Mis-match of authorities (without prejudice to main challenges)\nFrom a collective perusal of sections 12AA/12AB, etc. it reveals that,\npower to cancel \"registration\" u/s 12A/12AA/12AB exists with

ASSISTANT OINT COMMISSIONER OF INCOME-TAX vs. PYC HINDU GYMKHANA,, PUNE

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

ITA 187/PUN/2015[2010-11]Status: DisposedITAT Pune23 Jul 2018AY 2010-11

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil Pathak

Section 11Section 2(15)

charitable trust. Assessee trust is also engaged in the activity of running restaurant, bar, card club, venue hall and sport activity. Assessee claimed that all these activities are covered u/s.2(15) of the Income Tax Act, 1962. Assessee claimed that the main object of the assessee relates to promotion of sports. Assessee filed the return of income declaring ‘Nil’. During

AUDYOGIK NIDHI VISHWAST SANSTHA POONA,PUNE vs. CIT EXEMPTION, PUNE, PMT BUILDING

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

ITA 2135/PUN/2024[NA]Status: DisposedITAT Pune30 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraaudyogik Nidhi Vishwast Sanstha The Cit (Exemption), Poona Pune 366, Narayan Peth, Limaye Vs. Building, Laxmi Road, Pune – 411030 Pan: Aaata1619H (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 05-02-2025 Date Of Pronouncement : 30-04-2025 O R D E R

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 12ASection 12A(1)(ac)

c. The intention behind providing its glass plant to P F Glass Foundation was to generate employment which was the object of the appellant and not to carry out any business and thin, the appellant had not violated any of the conditions u/s 11 to 13 and the appellant was entitled to registration. d. In the course of achieving

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

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

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

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

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

ITA 983/PUN/2023[2014-15]Status: DisposedITAT Pune26 Sept 2023AY 2014-15

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

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

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

ITA 982/PUN/2023[2013-14]Status: DisposedITAT Pune26 Sept 2023AY 2013-14

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

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

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

ITA 984/PUN/2023[2015-16]Status: DisposedITAT Pune26 Sept 2023AY 2015-16

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

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

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

ITA 985/PUN/2023[2016-17]Status: DisposedITAT Pune26 Sept 2023AY 2016-17

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

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

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

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

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

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

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

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

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

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

ITA 1264/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

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

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

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

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

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

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

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

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

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

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

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

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

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

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

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

C Revenue Colony, Silver Splendor, Shivaji Nagar, Pune 411005 PAN: AIIPS0536R (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) Assessee by Department by Date of hearing Date of pronouncement : : : : S/Shri Kishor B Phadke & Paras Munot S/Shri Sandeep Sengupta, CIT & Ramnath P Murkunde 02-06-2025 14-07-2025 ORDER PER R.K. PANDA, VP: The above batch of 11 appeals

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1128/PUN/2023[2012-13]Status: DisposedITAT Pune18 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak

Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds of appeal on or before hearing.” 4. Vide application dated 23.04.2024 the assessee has requested for admission of additional legal grounds not expressly taken before the Ld. CIT(A) but were raised in written submissions filed before him. It is stated that ground

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1129/PUN/2023[2013-2014]Status: DisposedITAT Pune18 Jul 2024AY 2013-2014

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak

Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds of appeal on or before hearing.” 4. Vide application dated 23.04.2024 the assessee has requested for admission of additional legal grounds not expressly taken before the Ld. CIT(A) but were raised in written submissions filed before him. It is stated that ground