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

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

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

274 ITR 562 (Gujarat HC) (ii) Commissioner of Income-tax v. Jhaberbhai Biharilal & Co (1988) 171 ITR 362 (Patna HC) 14. Referring to the following decisions he submitted that the registration should not be cancelled on the basis of violations in earlier years: (i) M.M. Patel Charitable Trust v. PCIT (Central), vide ITA No.1130/PUN/2024, order dated 21.02.2025 (ii) Akash Education

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

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

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

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

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

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PUNE vs. ZEAL EDUCATION SOCIETY, PUNE

In the result, appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandra

charitable and educational trust. The assessee is registered u/s 12A of the Act and therefore claiming its income as exempt under the provisions of section 11(1) of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 06/11/2017 declaring total income of Rs. NIL. The case of the assessee was selected for scrutiny under

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

Charitable Trust’ [hereafter ‘GECT’], wherein it was discovered that, the appellant assessee was operating from premises of GECT with common trustees on board, had advanced an interest-free loan of ₹3.30Crores to GECT out of its interest bearing loans availed from various bankers etc. 4.3 In view of the Ld. National Faceless e-Assessment Centre [hereafter ‘NeAC’], the aforestated

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

Charitable Trust’ [hereafter ‘GECT’], wherein it was discovered that, the appellant assessee was operating from premises of GECT with common trustees on board, had advanced an interest-free loan of ₹3.30Crores to GECT out of its interest bearing loans availed from various bankers etc. 4.3 In view of the Ld. National Faceless e-Assessment Centre [hereafter ‘NeAC’], the aforestated

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

Charitable Trust’ [hereafter ‘GECT’], wherein it was discovered that, the appellant assessee was operating from premises of GECT with common trustees on board, had advanced an interest-free loan of ₹3.30Crores to GECT out of its interest bearing loans availed from various bankers etc. 4.3 In view of the Ld. National Faceless e-Assessment Centre [hereafter ‘NeAC’], the aforestated

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

Charitable Trust’ [hereafter ‘GECT’], wherein it was discovered that, the appellant assessee was operating from premises of GECT with common trustees on board, had advanced an interest-free loan of ₹3.30Crores to GECT out of its interest bearing loans availed from various bankers etc. 4.3 In view of the Ld. National Faceless e-Assessment Centre [hereafter ‘NeAC’], the aforestated

ASSTT. COMMISSSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE PUNE, P.M.T BUILDING SWARGATE PUNE vs. KEDARI REDEKAR SHIKSHAN SANSTHA GADHINGLAJ , GADHINGLAJ

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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