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

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

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

133/- made by the Learned Assessing Officer ('Ld. AO') as on-money received by the Appellant. The addition sustained is unwarranted, unjustified, and contrary to the provisions and scheme of the Act. The addition so made be deleted. The Appellant be granted just and proper relief in this respect. 2. Without prejudice to Ground No. 1 and on facts

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

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

133/- made by the Learned Assessing Officer ('Ld. AO') as on-money received by the Appellant. The addition sustained is unwarranted, unjustified, and contrary to the provisions and scheme of the Act. The addition so made be deleted. The Appellant be granted just and proper relief in this respect. 2. Without prejudice to Ground No. 1 and on facts

GANRAJ HOMES LLP ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

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

133/- made by the Learned Assessing Officer ('Ld. AO') as on-money received by the Appellant. The addition sustained is unwarranted, unjustified, and contrary to the provisions and scheme of the Act. The addition so made be deleted. The Appellant be granted just and proper relief in this respect. 2. Without prejudice to Ground No. 1 and on facts

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

House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune\nAppellant Respondent\nआयकर अपील सं. / ITA No.522/PUN/2023\n2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4562C Vs. Pr.CIT (Central), Pune\nAppellant Respondent\nआयकर अपील

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

Housing Society, Kothrud, Pune\nas well at the office premise at 4-7, A J Crystal, Tilak Road, Pune, various\nincriminating documents were found and seized.\nShri Manoj Chhajed is found to be maintaining bank account with Axis\nBank bearing account no. 350010100056665. On examination of said bank\naccount, it is noticed that there are many credit entries from Kolkata

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

house property We would also like to mention that assessee had completely changed his stand in respect of finance charges in this additional ground. One of the assessee's stands definitely have no legs to stand. Assessee's claim that the money was borrowed for acquiring property which is fetching rent needs proper verification and investigation

SHRI VINAY BADERA,PUNE vs. ACIT CIRCLE 3, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Shri Vinay Badera Acit, Circle 3, Pune 303, Rohan Tapovan, Sb Road, Vs. Gokhale Nagar, Pune – 411016 Pan: Abjpb1324J (Appellant) (Respondent) Assessee By : Shri B.S. Rajpurohit Department By : Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 30-01-2025 Date Of Pronouncement : 18-03-2025 O R D E R

D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 27.09.2024 of the Ld. CIT(A) / NFAC, Delhi for assessment year 2017-18. 2. Facts of the case, in brief, are that the assessee is an individual and has filed his return of income on 26.03.2018 declaring total income

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year” has been ignored. THE OBJECTS OF THE BOARD ARE : 2 Pune Mathadi

RAJENDRA RAMESHLAL GUGALE,PUNE vs. PRINICIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

House No.B12, Income Tax (Central), Aayakar vs. Pune-Satara Road, Sadan, Bodhi Towers, Salisbury Bibwewadi, PUNE. Park, PUNE – 411 037. PIN – 412 202. Maharashtra. Maharashtra. PAN ABFPG6929E (Appellant) (Respondent) For Assessee : Shri Nikhil Pathak For Revenue : Shri Ajay Kumar Keshari, CIT Date of Hearing : 27.11.2024 Date of Pronouncement : 30.12.2024 ORDER PER RAMA KANTA PANDA, V.P. : This appeal filed

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KUMAR HOUSING CORPORATION PRIVATE LIMITED, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

property does not arise. Even if it were received, in excess of the revenue already recognized in the yester years, the same should be automatically converted into revenue for the year and added to the taxable income for the A.Y. 2013-14 since as per your own statement, the project "CEREBRUM B3" is 100% complete. Therefore, it may have

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

property does not arise. Even if it were received, in excess of the revenue already recognized in the yester years, the same should be automatically converted into revenue for the year and added to the taxable income for the A.Y. 2013-14 since as per your own statement, the project "CEREBRUM B3" is 100% complete. Therefore, it may have

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

133(6) were issued by the ITO (I & CI) Kolhapur. In these replied the claimed donors denied having made as donations to the assessee trust. The assessee could not provide any answer to the above query. No satisfactory explanation was given by the assessee. 06. The evidences collected during the course of survey action establish the following facts

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

133(6) were issued by the ITO (I & CI) Kolhapur. In these replied the claimed donors denied having made as donations to the assessee trust. The assessee could not provide any answer to the above query. No satisfactory explanation was given by the assessee. 06. The evidences collected during the course of survey action establish the following facts

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

133(6) were issued by the ITO (I & CI) Kolhapur. In these replied the claimed donors denied having made as donations to the assessee trust. The assessee could not provide any answer to the above query. No satisfactory explanation was given by the assessee. 06. The evidences collected during the course of survey action establish the following facts

DEPUTY COMMISSIONER OF INCOME, AURANGABAD vs. METAROLLS ISPAT PVT. LTD, JALNA

In the result, both the appeals filed by the Revenue are partly allowed

House\n1,99,46,143\n35,90,308\n2,35,36,451\nTotal\n17,49,83,488\n3,14,97,032\n20,64,80,520\n19. However, we find the Assessing Officer in the impugned assessment order,\nhas made the entire addition of bogus / untested purchases and these orders of the\nAssessing Officer passed u/s 143(3) / 147 were passed

ARMED FORCES EX-OFFICERS MULTISERVICES CO-OPERATIVE SOCIETY LTD,PUNE vs. INCOME TAX OFFICERS NFAC, PUNE

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

d) of INR 1,65,02,105. The Learned Assessing Officer erred in not considering the Co-operative Banks as Co-operative Societies for the purpose of this section. The learned assessing officer erred in not taking cognisance of clarification published by CBDT vide circular no. 133 of 2007 dated 09 May 2007 wherein it was stated that provision

ABIL REALTY PVT. LTD.,PUNE vs. ITO, WARD 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Abil Realty Pvt. Ltd. Ito, Ward 1(1), Pune Abil House, 2 Ganesh Khind Road, Vs. Range Hill Corner, Pune – 411007 Pan: Aaica8531I (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi & Mandar Joshi Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 08-01-2025 Date Of Pronouncement : 19-03-2025 O R D E R

House, 2 Ganesh Khind Road, Vs. Range Hill Corner, Pune – 411007 PAN: AAICA8531I (Appellant) (Respondent) Assessee by : Shri Sanket M Joshi & Mandar Joshi Department by : Shri Amol Khairnar CIT-DR Date of hearing : 08-01-2025 Date of pronouncement : 19-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed