RAMESH SHAMJI SHAH,,PUNE vs. INCOME-TAX OFFICER, WARD - 5(3),, PUNE

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.2112/Pun/2017 िनधा"रण वष" / Assessment Year: 2007-08 Shyamjibhai Shivjibhai Shah, The Income Tax Officer, 1881, Sadashiv Peth, Vs Ward-6(1), Pune Pune 411 030 Pan : Adxps4118H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.2135/Pun/2017 िनधा"रण वष" / Assessment Year: 2007-08 Ramesh Shamji Shah, The Income Tax Officer, 690/1, Shukarwar Peth, Vs Ward-5(3), Pune Pune 411 002 Pan : Adxps4093F Appellant/ Assessee Respondent /Revenue

Charitable Trust viz., Maharashtra Girls Education Society. The AO found that the two shops were given on rent to Mrs. Sushilabai B. Agarwal who died and after her death the society searched for tenants, through the legal heirs of the deceased were reluctant to hand over the possession in favour of the Trust. Therefore, the negotiation was made amongst

SHYAMJIBHAI SHIVAJIBHAI SHAH,,PUNE vs. INCOME-TAX OFFICER, WARD - 6(1),, PUNE

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.2112/Pun/2017 िनधा"रण वष" / Assessment Year: 2007-08 Shyamjibhai Shivjibhai Shah, The Income Tax Officer, 1881, Sadashiv Peth, Vs Ward-6(1), Pune Pune 411 030 Pan : Adxps4118H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.2135/Pun/2017 िनधा"रण वष" / Assessment Year: 2007-08 Ramesh Shamji Shah, The Income Tax Officer, 690/1, Shukarwar Peth, Vs Ward-5(3), Pune Pune 411 002 Pan : Adxps4093F Appellant/ Assessee Respondent /Revenue

Charitable Trust viz., Maharashtra Girls Education Society. The AO found that the two shops were given on rent to Mrs. Sushilabai B. Agarwal who died and after her death the society searched for tenants, through the legal heirs of the deceased were reluctant to hand over the possession in favour of the Trust. Therefore, the negotiation was made amongst

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

unexplained investment in absence of any corroborative or conclusive evidence. 2. The learned CIT (A)-Pune-12 an ACIT Central Circle-2(1), Pune has erred in law and in fact in confirming addition without providing him an opportunity to cross examine Shri Yuvaraj Dhamale ("the third party") was a clear-cut violation of natural justice. 3. The learned

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

unexplained investment in absence of any corroborative or conclusive evidence. 2. The learned CIT (A)-Pune-12 an ACIT Central Circle-2(1), Pune has erred in law and in fact in confirming addition without providing him an opportunity to cross examine Shri Yuvaraj Dhamale ("the third party") was a clear-cut violation of natural justice. 3. The learned

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

unexplained investment in absence of any corroborative or conclusive evidence. 2. The learned CIT (A)-Pune-12 an ACIT Central Circle-2(1), Pune has erred in law and in fact in confirming addition without providing him an opportunity to cross examine Shri Yuvaraj Dhamale ("the third party") was a clear-cut violation of natural justice. 3. The learned

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

unexplained investment in absence of any corroborative or conclusive evidence. 2. The learned CIT (A)-Pune-12 an ACIT Central Circle-2(1), Pune has erred in law and in fact in confirming addition without providing him an opportunity to cross examine Shri Yuvaraj Dhamale ("the third party") was a clear-cut violation of natural justice. 3. The learned

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

unexplained investment in absence of any corroborative or conclusive evidence. 2. The learned CIT (A)-Pune-12 an ACIT Central Circle-2(1), Pune has erred in law and in fact in confirming addition without providing him an opportunity to cross examine Shri Yuvaraj Dhamale ("the third party") was a clear-cut violation of natural justice. 3. The learned

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

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

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

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

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

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

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

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

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

unexplained investment in absence of any corroborative or\nconclusive evidence.\n2.\nThe learned CIT (A)-Pune-12 an ACIT Central Circle-2(1), Pune has erred\nin law and in fact in confirming addition without providing him an\nopportunity to cross examine Shri Yuvaraj Dhamale (\"the third party\") was\na clear-cut violation of natural justice.\n3. The learned

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

unexplained investment in absence of any corroborative or\nconclusive evidence.\n2. The learned CIT (A)-Pune-12 an ACIT Central Circle-2(1), Pune has erred\nin law and in fact in confirming addition without providing him an\nopportunity to cross examine Shri Yuvaraj Dhamale (\"the third party\") was\na clear-cut violation of natural justice.\n3. The learned

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.

investment, advances and individual expenditure details have been found and taking all that into consideration, he surrendered Rs.4,01,43,210/- as his undisclosed income. He also categorically stated that the said disclosure is in the hands of M/s Bannalal Jat Construction Private Limited in respect of unexplained cash amounting to Rs.1,21,43,210/- and Rs.2

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

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section

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

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section

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

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

charitable purposes other than any anonymous donation\nmade with a specific direction that such donation is for any\nuniversity or other educational institution or any hospital or other\nmedical institution run by such trust or institution.\n(3) For the purposes of this section, \"anonymous donation\" means\nany voluntary contribution referred to in sub-clause (iia) of clause