BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

section 13(3) of the Act. The failure to conduct such an inquiry has resulted in an erroneous assessment order. Relying on various decisions he held that the assessment order dated 20.09.2022 passed u/s 143(3) r.w.s. 144B of the Act by the Faceless the Assessing Officer is erroneous and prejudicial to the interests of the Revenue. He, therefore

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 :

3) of the Act. Accordingly, benefit of exemption u/s 11 and 12 was denied to the assessee in earlier AYs for violation of provisions of section 13 of the Act. The Ld. AO, therefore, issued a show cause notice seeking an explanation from the assessee as to why the benefit of exemption may not be disallowed

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 :

3) of the Act. Accordingly, benefit of exemption u/s 11 and 12 was denied to the assessee in earlier AYs for violation of provisions of section 13 of the Act. The Ld. AO, therefore, issued a show cause notice seeking an explanation from the assessee as to why the benefit of exemption may not be disallowed

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

In the result, appeal of the assessee is dismissed

13(2)(h), as well as the\nprescribed modes of investment under Section 11(5). Therefore, the\nFAO was required to disallow the entire investment of Rs 32,75,0007-\nand tax it at the Maximum Marginal Rate (MMR). The FAO was also\nrequired to reject the assessee's claim of deduction u/s 11 of the\nIncome

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

13,06,741. The Appellant filed response letter dated 18/03/21 to Jurisdiction AO, Solapur copy enclosed as Annexure B. contending that such adjustment cannot be made under section 143(1) since the issue is covered in favour of the Appellant and nonetheless, debatable in nature, falling outside the scope of the provisions of section

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

13,06,741. The Appellant filed response letter dated 18/03/21 to Jurisdiction AO, Solapur copy enclosed as Annexure B. contending that such adjustment cannot be made under section 143(1) since the issue is covered in favour of the Appellant and nonetheless, debatable in nature, falling outside the scope of the provisions of section

SUN INFRASTRUCTURES PRIVATE LIMITED,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

In the result, the appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

disallowed the same by holding as under- "It would be pertinent to mention here that the above assessed loss of Rs.73,24,3051- is inclusive of Depreciation loss of Rs. 12,69,0741-. Further, under the circumstances that the return of income was not filed within the stipulated time limit as detailed in section 139(1) of the Act, only

DNYANESHWAR SHINDE,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1) , AURANGABAD

In the result, appeal of the assessee is allowed

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

3 Section 10(10B) 52,052 4 Any other (Section 10(5)) 11,278 5 Compensation received claimed for Relief u/s 89 13,81,045 3.1 According to the Ld. AO an amount aggregating to Rs.15,25,530/- had escaped from assessment. The case of the assessee was thus reopened u/s 4 ITA No.1726/PUN/2025

EATON TECHNOLOGIES PRIVATE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

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

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

3) read with section 144C(13) read with section 1448 of the Act, dated 26/02/2022 is prejudicial to the interests of revenue. Thus both the conditions specified under section 263 of the Act are satisfied in this case and it is a fit case to invoke provisions of the said section. Hence, the assessment order dated 26/02/2022

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. EXEMPTION CIRCLE,A BAD, AURANGABAD

disallow the\nappellant's claim when processing the return under Section 143(1) of the Act.\n7. Hence, I find no merit in the current appeal and, as a result, dismiss the\nappeal.\"\n5.\nAggrieved with such order of the Ld. Addl / JCIT(A), the assessee is in\nappeal before the Tribunal by raising the following grounds:\n1)\nThe

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

disallowed under sub-clause (ii) of clause (a) of section 40 of the Act. The relevant part of Hon‘ble Supreme Court judgment is as under: 7. The above legislative history of the Finance Acts, as also the practice, would appear to indicate that the term ―Income tax‖ as employed in Section 2 includes surcharge as also the special

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

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

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

13. The ld. AR referred to section 5 of the Payment of Wages Act, 1936, to contend that deduction made from an employee’s salary for the month of October should suffer disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

section 12AB of the Act. Ld. Counsel for the assessee while raising the issue of challenging the powers available in section 12AB of the Act made threefold contentions and the same are :\n(a)\nthat in absence of express powers provided u/s.12AB of the Act for cancelling the registration u/s.12A of the Act, notice issued on 21.03.2023 u/s.12AB

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

disallowed the benefit of the exemption for\ncommission provided to doctors engaged in private practice for referring\ntheir patients to the assessee's diagnostic centre, holding that:\n\"It, thus, emerges that an assessee would not be entitled to\ndeduction of payments made in contravention of law. Similarly,\npayments which are opposed to public policy being in the nature

ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

Section 40A(3). (Separate annexure attached of various related parties whom payment given by the asseessee) However, no disallowance was made despite clear legal position. Omission resulted in underassessment of income Rs 66,20,000 involving short levy of tax of Rs.20,45,580. 8 This is brought to the notice of the department for confirmation and necessary action

NAVALMAL FIRODIA MEMORIAL HOSPITAL TRUST,PUNE vs. INCOME TAX OFFICER, EXEMPTION WARD 1(2), PUNE

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

Bench: the learned CIT(A), the same has neither been taken note of or distinguished in any manner. Not following the binding Judicial precedent of the Jurisdictional ITAT Pune is gross impropriety in law. Ground No. 2: The Appellant craves leave to add, alter, amend or withdraw all or any of the Grounds of Appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing.”

Disallowance of Rs. 6,00,000/-. a) The learned ADDLN/JCIT (5), Delhi (CIT-A) erred in law and of facts in confirming the action of learned CPC of adding back Rs.6,00,000 to the total income of the Appellant by invoking the 2 provisions of sub clause (c) of Section 11(3) r.w.s 115BBI

MARUTI KESHAVRAO DIDHORE,AURANGABAD vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 1, AURANGABAD

In the result, appeal of the assessee is allowed

disallowance u/s.40(a)(ia). It postulates that while qualifying the\namount to be made out of own sweet will, it had claimed the same\nas expenditure. In such a situation, failure to bring this\ncompensation to tax and granting total exemption treating it as a\ncapital receipt would result in double jeopardy to the exchequer. This\ntest of applicability

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

sections": [ "263", "143(3)", "135", "37(1)", "142(1)", "80G", "80G(5)", "80G(1)", "37", "30", "36", "144C(13)", "143(2)", "115JB", "115JJB" ], "issues": "Whether CSR expenditure, even if disallowed

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks