SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s 40A (2)(b) on account of payment of rent in excess made to M. N. Navale ( Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld.CIT(A) has erred in holding that the provision of section 13(1)(c

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s 40A (2)(b) on account of payment of rent in excess made to M. N. Navale ( Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld.CIT(A) has erred in holding that the provision of section 13(1)(c

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s 40A (2)(b) on account of payment of rent in excess made to M. N. Navale ( Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld.CIT(A) has erred in holding that the provision of section 13(1)(c

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s 40A (2)(b) on account of payment of rent in excess made to M. N. Navale ( Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld.CIT(A) has erred in holding that the provision of section 13(1)(c

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s 40A (2)(b) on account of payment of rent in excess made to M. N. Navale ( Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld.CIT(A) has erred in holding that the provision of section 13(1)(c

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

section 13(1)(c) of the Act. Assessee got relief on all the items of additions, i.e. (1) purchase of vehicles in the name of the trustees, (2) Advance given to Mr. Rajesh Dhanraj Rathi and (3) Advance given to Mr. Siva Seva Trust. He also submitted that the disallowance

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

section 13(1)(c) of the Act. Assessee got relief on all the items of additions, i.e. (1) purchase of vehicles in the name of the trustees, (2) Advance given to Mr. Rajesh Dhanraj Rathi and (3) Advance given to Mr. Siva Seva Trust. He also submitted that the disallowance

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

section 13(1)(c) of the Act. Assessee got relief on all the items of additions, i.e. (1) purchase of vehicles in the name of the trustees, (2) Advance given to Mr. Rajesh Dhanraj Rathi and (3) Advance given to Mr. Siva Seva Trust. He also submitted that the disallowance

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

disallowed and income may not be assessed as an AOP if violation of the provisions of section 13(1)(c)(ii) and section 13(2

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

disallowed and income may not be assessed as an AOP if violation of the provisions of section 13(1)(c)(ii) and section 13(2

R&DE (ENGRS) EMPLOYEES CO-OP. CREDIT SOCIETY,PUNE vs. ITO, WARD 7(3), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

c) & 80P(2)(d) of the Act since the assessee is not eligible for deduction u/s 80P(2)(a)(i) of the Act. In AY 2016-17, the AO assessed the interest income received on bank deposits under the head "Income from other sources" and denied deduction claimed u/s 80P(2)(d) of the Act. The Ld CIT(A) confirmed

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.

2) be restricted to the addition on account of receipt of capitation fees and balance income should be considered as exempt relying on the following decisions :- (i) Sheth Mafatlal Trust, 249 ITR 533. (ii) Fr. Mullers Charitable Institutions, 363 ITR 230. (E). As regards to the allegation of violation of provisions of section 13(1)(c) by providing rent free

AHMEDNAGAR ZILLA GRAMSEVAKANCHI SAHAKAR PATSANSTHA MARYADIT,AHILYANAGAR vs. PCIT, PUNE-1, PUNE

In the result, the appeal of the assessee is allowed

13,749.00/-\nB) Deduction From total Income under chapter VI-A\na) Profit form Providing Credit facility to Members U/S 80P(2)(ai) RS 31,75,810/-\nThe assesse is co-operative society registered under the Maharashtra state co-operative\nsocieties Act 1960 formed for the benefit of Gramsevak i.e employees of Grampanchayat and\nZilha Parishad Servants\nin the Ahmednagar

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

c), 13(1)(d), 13(2)(a). 13(2)(g), and 13(2)(h), as well as the\nprescribed modes of investment under Section 11(5). Therefore, the\nFAO was required to disallow

M/S. RAJMAL LAKHICHAND vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Department is dismissed

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

13-04-2017. 15. In respect of ground No. 5 relating to disallowance of interest paid to partners, the ld. AR submitted that the partners had accepted gold deposits on interest @ 6-9%. The partners handed over these deposits to the assessee firm for which the assessee is paying interest @ 9%. The Assessing Officer disallowed the excess interest paid

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. RAJMAL LAKHICHAND,,

In the result, appeal of the Department is dismissed

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

13-04-2017. 15. In respect of ground No. 5 relating to disallowance of interest paid to partners, the ld. AR submitted that the partners had accepted gold deposits on interest @ 6-9%. The partners handed over these deposits to the assessee firm for which the assessee is paying interest @ 9%. The Assessing Officer disallowed the excess interest paid

PARKAR MEDICAL FOUNDATION,,RATNAGIRI vs. DEPUTY COMMISSIONER OF INCOME-TAX, RATNAGIRI CIRCLE ,, RATNAGIRI

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.2724 & 2725/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 & 2005-06

2] The learned CIT(A) erred in holding that there was no mandate in the trust deed to pay the professional charges to the above two trustees and hence, the payment thereof resulted in granting undue benefit to the trustees and hence, there was a clear violation of the provisions of section 13(1)(c). 3] The learned

PARKAR MEDICAL FOUNDATION,,RATNAGIRI vs. DEPUTY COMMISSIONER OF INCOME-TAX, RATNAGIRI CIRCLE ,, RATNAGIRI

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.2724 & 2725/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 & 2005-06

2] The learned CIT(A) erred in holding that there was no mandate in the trust deed to pay the professional charges to the above two trustees and hence, the payment thereof resulted in granting undue benefit to the trustees and hence, there was a clear violation of the provisions of section 13(1)(c). 3] The learned