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

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

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

139(1) for assessment years 2007-08 to 2012-13 may be treated as returns in response to the notice issued u/s 153A of the Act. 3. During the course of assessment proceedings the assessee took the decision to approach the Income Tax Settlement Commission and filed an application u/s 245C(1) of the Act on 20.03.2014 for settlement

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

139(1) for assessment years 2007-08 to 2012-13 may be treated as returns in response to the notice issued u/s 153A of the Act. 3. During the course of assessment proceedings the assessee took the decision to approach the Income Tax Settlement Commission and filed an application u/s 245C(1) of the Act on 20.03.2014 for settlement

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

house property.\n3.\nSubsequently, the Assessing Officer reopened the case as per the provisions\nof section 147 by issuing notice u/s 148A(d) of the Act on 25.07.2022 by recording\nas under:\n\"GOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE ASSISTANT\nCOMMISSIONER OF INCOME TAX\nCIRCLE 7, PUNE\nTo\nKOLTE-PATIL\nLIMITED\nINTEGRATED\nTOWNSHIPS\nSURVEY

KIRAN BABURAO JADHAV,PUNE vs. DCIT, PMT BUILDING SWARGAT

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24 Shri Kiran Baburao Jadhav Dcit, Swargate, Pune Flat No.4, Shubhamkar Apts, Lane Vs. No.14, Bhandarkar Road, Pune – 411004 Pan: Addpj5634M (Appellant) (Respondent) Assessee By : Shri Gajanan N Kondhare Department By : Shri Ramnath P Murkunde Date Of Hearing : 28-07-2025 Date Of Pronouncement : 11-08-2025 O R D E R

house property, capital gain and income from other sources. He filed his return of income on 31.10.2023 declaring total income of Rs.4,14,23,740/-. Subsequently, the assessee revised his return of income on 31.01.2024 by declaring additional income of Rs.97,06,000/- and paid tax on the above amounting to Rs.33,66,040/-. The facts leading to the above

DCIT, SWARGATE PUNE vs. GRIHUM HOUSING FINANCE LIMITED, PUNE

In the result, the Cross Objection filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

Housing Finance Limited ITO, Ward 1, Ahmednagar 602, 6th Floor, Zero One IT Park, Vs. Mundhva Road, Ghorpadi, Pune – 411036 PAN: AACCG2265N (Cross Objector) (Respondent) Assessee by : S/Shri Nikhil Mutha and Abhilash Hiran Department by : Shri Ramnath P Murkunde Date of hearing : 08-05-2025 Date of pronouncement : 12-06-2025 O R D E R PER R.K. PANDA

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C Corollary being that after seizing of operational period of Section 153A to 153D. the cases being dealt thereunder were circumscribed in the scope of newly substituted Section 148." We are in complete agreement with the view

ALNESH MOHAMADAKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

sections": [ "139(1)", "132", "153A", "143(2)", "142(1)", "24(b)", "14A", "8D", "57(iii)", "36(1)(iii)", "28(v)", "VI-A" ], "issues": "1. Whether the denial of carry forward of House Property

INCOME TAX OFFICER, PUNE vs. PRAKASH RAMKRISHNA POPHALE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

property" (hereafter in this section referred to as the original asset), and the assessee has within a period of one year before or two years after the date on which the transfer took place purchased], or has within a period of three years after that date 1 ''[constructed, one residential house in India], 10 then], instead of the capital gain

ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

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

1. On the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) has erred in denying the appellant the carry forward of House Property loss amounting to Rs.2,00,000/- without appreciating the facts of the case in the proper perspectives. Therefore, the appellant requests your honour to allow the loss under House Property

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

house hold activities), and Sannyasashram (renouncing material world), which is a materialistic arrangement for one social group to dominate another, and by reinforcing identity based on bodily categories. Thus, the entire concept itself is against the social development and not for any charity of the people at large at all. 2 Further verification shows that the Trust Deed contains

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

Property Co. Ltd. v. Under Secretary (ITA-II) Department of Revenue [323 ITR 441] observed as under: - “7. In view of the foregoing, it is absolutely clear that the submissions sought to be raised before us by the learned counsel for the respondent have specifically and categorically been rejected by the Karnataka High Court and the same have been accepted

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

In the result, appeal of the assessee is dismissed

139 for furnishing\nthe return of income for the previous year:\n3......\n4.\n(5) The forms and modes of investing or depositing the money\nreferred to in clause (b) of sub-section (2) shall be the following,\nnamely :-\n(i) investment in savings certificates as defined in clause (c) of section\n2 of the Government Savings Certificates

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