SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL vs. INCOME TAX OFFICER KUDAL, KUDAL

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

house property chargeable under section 22. 6.1 Section 80A(5) of the Act is reproduced here under : Deductions to be made in computing total income. 80A. (1) In computing the total income of an assessee, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this Chapter, the deductions specified in sections

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, appeal of the assessee is allowed

Bench: Dr.Manish Borad

House, Tilak Road, Maharashtra PAN : AAATI2653M Appellant Respondent Assessee by : Shri Nikhil S. Pathak Shri Dayanand Jawalikar Revenue by : Date of hearing : 10.06.2025 Date of pronouncement : 16.06.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertaining to the assessment year 2021-22 is directed against the order dated 28.02.2025 of Addl/JCIT(A)-5, Delhi

SHRIKANT ANANTRAO ZORI,AURANGABAD vs. INCOME TAX OFFICER WARD 1(1) AURANGABAD , AURANGABAD

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

house property\" of Rs.1,44,045/- and income from other\nsources of Rs.22,420/-. The assessee claimed deduction of Rs.2,05,753/-\nunder various sections of Chapter-VIA and also claimed tax relief of\nRs.6,57,914/- u/s 89(1) of the Act. During the course of assessment\nproceedings, the assessee submitted that the management of Pfizer\nHealthcare India Private

DADASAHEB TIRODKAR SHAIKSHANIK ACADEMY,SINDHUDURG vs. ITOD EXEMPTION WARD, KOLHAPUR

In the result, appeal of the assessee is partly allowed

section 13B\n12b\n13\nIncome not forming part of item no. 7 and 11 above\ni\nIncome from house property (3b of Schedule HP) (enter nil if loss)\n131\n0\nii\nProfits and gains of business or profession [as per item no. E 35 of schedule BP)\n13\n0\nin\nIncome under the head Capital Gains\na\nShort term

REHAU POLYMERS PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

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

house. It was submitted that these services pertained to the internal\nsystems and processes of the Rehau Group. It was submitted that the assessee has\nreceived various benefits by receipt of these services as without receiving such\nservices, the assessee could not have carried out its business operations\nsuccessfully in India, since Rehau India depends solely on technical support

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

10B and Rule 10C of the\nRules D\nFactual Grounds:\nOn the facts and circumstances of the case and in contrary to law,\nLd. TPO/Ld. AO pursuant to the directions issued by the Hon'ble\nDRP, erred in:\n6. Making an addition of INR 5,66,05,177 to the Appellant's\nincome in connection with payment by the Appellant

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:

10B, the details of TDS on payments to the specified persons referred to section 13(3) of the Act, etc. Thus, a perusal of various details furnished by the assessee clearly shows that the Assessing Officer in the instant case has passed the assessment order after a detailed scrutiny with multiple pointed queries on the very same payments

MUSLIM EDUCATION SOCIETY,RATNAGIRI vs. INCOME TAX OFFICER, KOLHAPUR

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

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

houses under private management or by the other ways best adapted to the wants of people according to Government rules and regulations so far as these affect a recognized or aided school. For AY 2020-21, the assessee trust filed its return of income on 28.03.2021 declaring total income at Rs. Nil and claiming exemption