VASANTARAO SANAS EDUCATION SOCIETY,PUNE vs. ITO, EXEMPTION WARD 1(1), PUNE, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

unexplained money u/s 69A without adjudicating on merits. 4. The Ld CIT(A) erred in law and on facts in confirming an addition of Rs.35,29,831/- as income from other source without adjudicating on merits. 2 ITA No.346/PUN/2024, AY 2017-18 5. The Id CIT(A) erred in law and on facts in confirming an addition of Rs.2

CENTRE OF STUDIES IN SOCIAL SCIENCES,PUNE vs. INCOME TAX OFFICER (EXEMPTION), WARD-(1), PUNE, PUNE

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

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.451/Pun/2023 िनधा"रण वष" / Assessment Year : 2012-13 Centre Of Studies In Social Vs. Ito (Exemptions), Sciences, Ward-1, Pune. B-6, Kalabasant Society, 15Th Lane, Prabhat Road, Pune- 411004 Pan : Aaatc2550R Appellant Respondent Assessee By : Shri Kishor Phadke Revenue By : Shri Rajesh Gawali Date Of Hearing : 20.06.2023 Date Of Pronouncement : 05.07.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 03.03.2023 For The Assessment Year 2012-13. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Public Charitable Trust Engaged In Undertaking Researches In Social

Charitable Trust engaged in undertaking researches in Social 2 Sciences. The appellant trust was duly registered u/s 12AA of the Income Tax Act, 1961 (‘the Act’). No regular Return of Income was filed for the assessment year under consideration. However, on receipt of information that the assessee trust made a deposit of Rs.8,26,756/- with Saraswat Co-operative Bank

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

unexplained credit. 6. Before the Ld. CIT(A) / NFAC it was submitted that the assessee is a public charitable trust registered u/s 12A of the Act and the return was filed by claiming exemption u/s 11 of the Act. It was argued that as per provisions of section 11, the entire income of the trust is exempt if more than

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

unexplained credit. 6. Before the Ld. CIT(A) / NFAC it was submitted that the assessee is a public charitable trust registered u/s 12A of the Act and the return was filed by claiming exemption u/s 11 of the Act. It was argued that as per provisions of section 11, the entire income of the trust is exempt if more than

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SOU. SUSHILA DANCHAND GHODAWAT CHARITABLE TRUST,, KOLHAPUR

In the result, the appeal of the Revenue is dismissed being devoid of any merit

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

charitable trust engaged in providing medical relief and running medical college and other educational institutions. The assessee trust is a part of Ghodawat group. A search operation u/s. 132/133A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) was carried out in the case of Ghodawat group on 04-02-2009. During the course of search

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

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 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

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

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

The appeal stands dismissed

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

The appeal stands dismissed

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost

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

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

trusted employees namely Shri Pravin Gawali and Shri Umakant Kuwar, certain incriminating documents were found and seized. iii. The seized documents contain the details of on money received in cash from the customers who have booked the flats. The details were maintained meticulously showing the details such as name of the customer, booked flat, area, type and total cost