DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. HONEYWELL AUTOMATION INDIA LIMITED, PUNE

In the result, the appeal of the Revenue is dismissed

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

disallowance, which is not the intention of Legislature. 19. On the basis of above discussion, in our view, authorities below have erred in denying claim of assessee under section 80G of the Act. We also note that authorities below have not verified nature of payments qualifying exemption under section 80G of the Act and quantum of eligibility as per section

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

NYATI BUILDERS PRIVATE LIMITED,PUNE vs. ASSISSTANT COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal of the assessee is allowed

disallowing the\nclaim of deduction u/s 80G of the Act by observing as under :\n“5.5 I have considered the submissions of the appellant, assessment order\nand facts of the case. Following aspects are noted in respect of issue of non-\nallowability of section 80G deduction on CSR spends:\n(i) CSR outlay is NOT a Donation:\nSection 80G deduction

ADVIK HI TECH PVT LTD,PUNE vs. DY.COMM.OF INCOME TAX, CIRCLE 8, PUNE, AKURDI PUNE

In the result, the cross appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1158/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Advik Hi Tech Pvt. Ltd., Vs. Dcit, Circle-8, Pune. Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent आयकर अपील सं. / Ita No.1330/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Dcit, Circle-8, Pune. Vs. Advik Hi Tech Pvt. Ltd., Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent Assessee By : Shri Sharad A. Shah & Shri Rohit S. Tapadiya Revenue By : Shri Amol Khairnar Date Of Hearing : 21.11.2024 Date Of Pronouncement : 18.02.2025 आदेश / Order Per Vinay Bhamore, Jm: These Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 16.10.2023 Passed By Ld.Cit(A)/Nfac For The Assessment Year 2020-21 Respectively.

2. The Ld. AO erred in and Ld CIT(A) erred in confirming disallowing an amount of INR 67,87,728/- claimed as deduction under section 80G

DANA ANAND INDIA PRIVATE LIMITED,PUNE vs. DCIT, AKURDI,PUNE

section 80G of the Act are independent and\nthat the said donations have been already disallowed by the appellant in\ncomputing income from business as per the Explanation 2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE vs. ADVIK HI-TECH PVT. LTD., PUNE

In the result, the cross appeal filed by the Revenue in ITA\nNo

2 to section 37(1) of the Act,\nthey are specifically excluded in clarification issued. There is\nno restriction on an expenditure being claimed under above\nsections to be exempt, as long as it satisfies necessary\nconditions under section 30 to 36 of the Act, for computing\nincome under the head, “Income from Business and\nProfession\".\n\n16. For claiming

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. CREDIT SUISSE SERVICES (INDIA) PRIVATE LIMITED , PUNE

Appeal is dismissed in above terms

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

disallowance, which is not the intention of Legislature. 19. On the basis of above discussion, in our view, authorities below have erred in denying claim of assessee under section 80G of the Act. We also note that authorities below have not verified nature of payments qualifying exemption under section 80G of the Act and 8 ITA.No.44/PUN./2024 quantum

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

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

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

2) of the ITA, 1961 for AY 2021-22; since a) the objects of the Appellant in AY 2021-22 as well as for subsequent period considered in the 12A registration are same, and b) the assessment proceedings were pending on the date of the above referred 12A registration.” 4. The facts of the case, in brief, are that

THE LIFE ETERNAL TRUST,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION),PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.447/Pun/2025 The Life Eternal Trust, Vs. Cit, Exemption, Pune. Plot No.79, Sr. No.98, Right Bhusari Colony, Behind Lohiya Jain It Park, Kothrud, Pune- 411028. Pan : Aactt4211E Appellant Respondent Assessee By : Shri Sharad A. Shah Revenue By : Shri Amit Bobde Date Of Hearing : 17.09.2025 Date Of Pronouncement : 26.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.12.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G(5) Of The It Act. 2. Facts Of The Case, In Brief, Are, That The Assessee Filed Its Application For Registration In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act On 29.06.2024. With A View To Verify The Genuineness Of Activities Of The Assessee & Fulfillment Of Conditions Laid Down In Clauses (I) To (V) Of Section 80G(5) Of The It Act, A Notice Was Issued Through

disallows deductions under section 80G for any trust or institution that spends more than 5% of its total income on religious activities. It has been observed that during FYs 2022-23 and 2023-24, the trust has received income of Rs. 38.54 Lakhs and Rs. 12.13 Lakhs respectively. Against the same, it has spent on pooja expenses Rs. 25.90 lakhs

SAI SERVICE PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1074 & 1075/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Sai Service Private Limited, Dcit, Circle-10, Mumbai Pune Road, Vs Pune Phugewadi, Pune 411 012 Maharashtra Pan : Aabcs4998M Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare– Ar Revenue By Shri Sourabh Nayak- Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 16/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Commissioner Of Income-Tax (Appeals) In The National Faceless Appeal Centre, Delhi Passed U/S.250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) On 04.09.2023 & 18.09.2023 Respectively For Assessment Years 2017-18 & 2018-19. Since Some Grounds Of Appeal Are Common In All These Appeals, We Proceed To Dispose Of These Appeals By This Consolidated Order For The Sake Of Convenience. We Are Discussing A.Y.2017-18 Hereonwards.

2. The Commissioner of Income Tax (Appeals) erred in confirming the additional disallowance of Rs.32,41,198/- made by the learned AO u/s 14A by invoking Rule 8Dn of the I.T.Rules despite the fact that, justification of working of disallowance made by the Appellant was given. The excess disallowance of Rs.32,41,198/- confirmed by the Commissioner of Income

SAI SERVICE PRIVATE LIMITED ,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1074 & 1075/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Sai Service Private Limited, Dcit, Circle-10, Mumbai Pune Road, Vs Pune Phugewadi, Pune 411 012 Maharashtra Pan : Aabcs4998M Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare– Ar Revenue By Shri Sourabh Nayak- Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 16/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Commissioner Of Income-Tax (Appeals) In The National Faceless Appeal Centre, Delhi Passed U/S.250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) On 04.09.2023 & 18.09.2023 Respectively For Assessment Years 2017-18 & 2018-19. Since Some Grounds Of Appeal Are Common In All These Appeals, We Proceed To Dispose Of These Appeals By This Consolidated Order For The Sake Of Convenience. We Are Discussing A.Y.2017-18 Hereonwards.

2. The Commissioner of Income Tax (Appeals) erred in confirming the additional disallowance of Rs.32,41,198/- made by the learned AO u/s 14A by invoking Rule 8Dn of the I.T.Rules despite the fact that, justification of working of disallowance made by the Appellant was given. The excess disallowance of Rs.32,41,198/- confirmed by the Commissioner of Income

UBS BUSINESS SOLUTIONS (INDIA) PRIVATE LIMITED (SUCCESSOR TO CREDIT SUISSE SERVICES (INDIA) PVT LTD),PUNE vs. PCIT, PUNE - 1, PUNE, MAHARASHTRA

In the result, appeal of the Assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1407/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Ubs Business Solutions (India) V The Principal Pvt. Ltd. (Successor To Credit S. Commissioner Of Suisse Services (India) Pvt Income Tax, Ltd.), Pune-1. Cluster A, Eon Free Zone, Plot No.1, S.No.77, Ground To 5Th Floors In Wing 1, 3Rd To 5Th Floor In Wing 2, Kharadi Midc Knowledge Park, Pune – 411014. Pan: Aabcu8718M Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal - Ar Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 23/09/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-1 Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 31.03.2025 Emanating From Assessment Order U/S.143(3) R.W.S 144B

80G of the Act vide ITAT order dated 15.05.2024 in ITA No. 44/PUN/2024. Thus, the original assessment has attained finality. ………………. 6.2 The Ld. PCIT has made second averment that on perusal on profit and loss account in ITR it is noticed that the appellant has debited an amount of Rs. 21.02,01,617 towards repairs to machinery which according

KAILASWASI NARAYAN ALIAS BAPU PATIL SHIKSHAN PRASARAK MANDAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(2), KOLHAPUR

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

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

disallowing the expenses as claimed by the appellant-trust, duly certified and audited by the Auditor. c) How and why the provisions of Section 68 of the Act was applied by the Assessing Officer is not at all dear. The receipts were entirely shown in the accounts and return filed. On the basis of such receipts expenditure was claimed

KARMYOGI SHANKARRAOJI PATIL SSK LTD.,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 411 & 412/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 & 2012-13 Karmyogi Shankarraoji Patil Ssk Ltd., A/P. Mahatmaphulenagar, Bijwadi, Tal. Indapur, Dist. - Pune Pin – 413106 Pan: Aaaai0225N . . . . . . . अपीलार्थी / Appellant

disallowed and added back to the total income of the assessee” In the absence of such proof been provided either during assessment or appellate proceedings the above mentioned claim can’t be upheld. Though contribution to Chief Minister Relief Fund are eligible for deduction under section 80G(2

KARMYOGI SHANKARRAOJI PATIL SSK LTD.,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 411 & 412/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 & 2012-13 Karmyogi Shankarraoji Patil Ssk Ltd., A/P. Mahatmaphulenagar, Bijwadi, Tal. Indapur, Dist. - Pune Pin – 413106 Pan: Aaaai0225N . . . . . . . अपीलार्थी / Appellant

disallowed and added back to the total income of the assessee” In the absence of such proof been provided either during assessment or appellate proceedings the above mentioned claim can’t be upheld. Though contribution to Chief Minister Relief Fund are eligible for deduction under section 80G(2

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. BANK OF MAHARASHTRA, PUNE

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes and the appeal filed by the assessee is partly allowed for statistical purposes

sections": [ "143(1)", "143(2)", "142(1)", "143(3)", "36(1)(viia)", "14A", "Rule 8D", "115JB", "251(1)(a)", "80G", "271(1)(c)" ], "issues": "Whether various disallowances

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

80G of the\nAct.\"\nSimilarly, the Hon'ble Allahabad High Court in the case of Dr. Bhim Rao\nAmbedkar Educational Society vs. Commissioner of Income-tax,\n(Exemptions) [2017] 88 taxmann.com 524 (Allahabad) has held that\nwithdrawal of registration granted to assessee-Society under section\n12AA was justified where its activities were neither genuine nor was it\nrun

ASSISTANT COMMISSIONER OF INCOMETAX, EXEMPTIONS, CIRCLE,PUNE, PUNE vs. SHREE WARANA VIBHAG SHIKSHAN MANDAL , WARNANAGAR

In the result, the appeal of Revenue is treated as allowed for statistical purposes

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

section 144 cannot be arbitrary. It has to be reasonable and wellinformed. An adhoc disallowance of expenses is not justified even 5 ITA No.987/PUN/2024, AY 2017-18 under a best judgment assessment. Such a disallowance is a spiteful act and not a fair assessment of income. Therefore disallowance of Rs.8,74,57,590, being ad hoc disallowance

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,PUNE vs. ITO, EXEMPTION, PUNE, PUNE

Bench: Shri Manish Borad & Ms. Astha Chandra

2. On the facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act, 1961 ('The Act') it be held that the Ld. AO and Ld. Addl./J.CIT(A) erred in not appreciating the fact that the return of income and the audit report in Form 10B both were duly filed much before passing