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

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 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

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

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

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

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

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

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

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

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

trusted employees namely Shri Pravin Gawali and\nShri Umakant Kuwar, certain incriminating documents were found and\nseized.\niii. The seized documents contain the details of on money received in cash\nfrom the customers who have booked the flats. The details were maintained\nmeticulously showing the details such as name of the customer, booked flat,\narea, type and total cost

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

trusted employees namely Shri Pravin Gawali and\nShri Umakant Kuwar, certain incriminating documents were found and\nseized.\niii. The seized documents contain the details of on money received in cash\nfrom the customers who have booked the flats. The details were maintained\nmeticulously showing the details such as name of the customer, booked flat,\narea, type and total cost

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