ELLORA CONSTRUCTION PRIVATE LIMITED,AURANGABAD vs. DCIT, CIRCLE-1, AURANGABAD, AURANGABAD

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Ellora Construction Private Limited Dcit, Circle 1, Cidco Road, Azad Chowk, Vs. Aurangabad Aurangabad-431001 Pan: Aawca7578C (Appellant) (Respondent) Assessee By : Shri Suhas P Bora & Sampada Ingale Department By : Shri Ramnath P Murkunde Date Of Hearing : 04-03-2025 Date Of Pronouncement : 05-03-2025 O R D E R

charitable trust, against construction contract of IIMSR Badnapur, Dist Jalna. The above amount is said to have been denied by the debtor on the ground that the valuer reduced the amount. For this only ledger of the debtor was made available to the Auditor. Since, expenses have been claimed by the assessee in his Profit and Loss Account against

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

vii. CIT-II, Thâne vs. Mumbai Metropolitan Regional Iron & Steel Market Committee [[2015] 58 taxmann.com 253 (Bombay)]; viii. M/S. Incredible India Projects Private vs ACIT [ITTA Nos.21 & 22 of 2025] (Telangana HC). 8. The Ld. DR, on the other hand supported the order of the Ld. AO/ the Ld. Addl./JCIT

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

vii. CIT-II, Thâne vs. Mumbai Metropolitan Regional Iron & Steel Market Committee [[2015] 58 taxmann.com 253 (Bombay)]; viii. M/S. Incredible India Projects Private vs ACIT [ITTA Nos.21 & 22 of 2025] (Telangana HC). 8. The Ld. DR, on the other hand supported the order of the Ld. AO/ the Ld. Addl./JCIT

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

vii. CIT-II, Thâne vs. Mumbai Metropolitan Regional Iron & Steel Market Committee [[2015] 58 taxmann.com 253 (Bombay)]; viii. M/S. Incredible India Projects Private vs ACIT [ITTA Nos.21 & 22 of 2025] (Telangana HC). 8. The Ld. DR, on the other hand supported the order of the Ld. AO/ the Ld. Addl./JCIT

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,PUNE vs. ITO, EXEMPTION, PUNE, PUNE

Bench: Shri Manish Borad & Ms. Astha Chandra

vii. CIT-II, Thâne vs. Mumbai Metropolitan Regional Iron & Steel Market Committee [[2015] 58 taxmann.com 253 (Bombay)]; viii. M/S. Incredible India Projects Private vs ACIT [ITTA Nos.21 & 22 of 2025] (Telangana HC). 8. The Ld. DR, on the other hand supported the order of the Ld. AO/ the Ld. Addl./JCIT

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.

Trust, 136 ITD 111. (ii) 21st Society of Immaculate Conception, 241 ITR 193. (iii) Foundation for Social Care, 37 taxmann.com 389. (iv) Manockjee Cowasjee Petit Charities, 21 taxmann.com 456. Thus, it is submitted that there is no violation of section 13(1)(c) of the Act on account of rent free accommodation provided to Shri Maruti N. Navale alleged

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

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

The appeal stands dismissed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

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

The appeal stands dismissed

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group

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

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

vii. Searched person (Shri Yuvraj Dhamale) had not only accepted that payment in cash was collected as unaccounted part consideration for sale of flat but also offered the same as undisclosed income before the Hon'ble Income Tax Settlement Commission. 4.2.2 The evidence as mentioned above is also corroborated with the statement of the key person of the Dhamale Group