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

D E R PER R. K. PANDA, VP : ITA No.1307/PUN/2024 filed by the Revenue and ITA No.2144/PUN/2024 filed by the assessee are cross appeals and are directed against the order dated 08.03.2024 of the Ld. CIT(A), Pune - 12 relating to assessment year 2007-08. For the sake of convenience, these were heard together and are being disposed

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

D E R PER R. K. PANDA, VP : ITA No.1307/PUN/2024 filed by the Revenue and ITA No.2144/PUN/2024 filed by the assessee are cross appeals and are directed against the order dated 08.03.2024 of the Ld. CIT(A), Pune - 12 relating to assessment year 2007-08. For the sake of convenience, these were heard together and are being disposed

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

D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 20.12.2023 of the CIT(A) / NFAC, Delhi relating to assessment year 2017-18. 2. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 04.08.2017 declaring total income of Rs.15

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

T B LULLA CHARITABLE FOUNDATION,SANGLI vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1220/Pun/2023 िनधा"रण वष" / Assessment Year :- T B Lulla Charitable The Cit Exemption, Foundation, V Pune. Atit Bungalow South Shivaji S Nagar, Behind Mali Chitr Mandir, Sangli - 416416. Pan: Aaect9113E Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rakesh Jha – Cit(Dr) Date Of Hearing 19/12/2023 Date Of Pronouncement 05/01/2024

d)…………. (4) ………………………. (5) This section applies to donations to any institution or fund referred to in sub- clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :— (i) where the institution or fund derives any income, such income would not be liable

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

D E R PER R.K. PANDA, V.P: The above 2 appeals filed by the assessee are directed against the common order dated 07.11.2024 of the Ld. CIT(A), Pune -11 relating to assessment years 2018-19 and 2019-20 respectively. For the sake of convenience, these appeals were heard together and are being disposed of by this common order

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

AVI FOUNDATION,NAGPUR vs. THE HONORABLE COMMISSIONER OF INCOME TAX PUNE, PUNE

The appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

d)…………. (4) ………………………. (5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :— (i) where the institution or fund derives any income, such income would not be liable

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

YOGITA MANOJ TATOOSKAR,PUNE vs. ITO 12(1), PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2714/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Yogita Manoj Tatooskar, V The Income Tax Officer, 504, Anandban, Chs, Ashok S Ward-12(1), Pune. Path, Maharashtra – 411004. Pan: Abopt9276A Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak – Ar Miss Indira R Adkil – Add.Cit(Dr) Revenue By Date Of Hearing 27/01/2025 Date Of Pronouncement 28/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13; Dated 28.10.2024; Emanating From Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 15.11.2013. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal Of The Assessee On The Ground That The Appellant Had Failed To Submit The

D. Copy of Form No.26AS indicating TDS on rental income of Rs.46025 only on her 1/4th share of rent.” 2.1 Ld.AR further invited our attention to ld.CIT(A)’s para 7.1 and 7.2 wherein ld.CIT(A) confirmed the order under section 143(1) of the Act, stating that Assessee failed to file complete copy of order under section

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

house R & D activities. The Assessing Officer\nasked the assessee to furnish the details of capital and revenue expenditure\nincurred for R&D purposes along with the report given by the DSIR in form\nNo.3CL as required under Rule 6(7A) of the IT Rules. The assessee\nsubmitted necessary documents such as approval granted by the DSIR in\nForm

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

house R & D activities. The Assessing Officer\nasked the assessee to furnish the details of capital and revenue expenditure\nincurred for R&D purposes along with the report given by the DSIR in form\nNo.3CL as required under Rule 6(7A) of the IT Rules. The assessee\nsubmitted necessary documents such as approval granted by the DSIR in\nForm

DCIT, CENTRAL CIRCLE- 1(3), PUNE, INCOME TAX, PUNE vs. GARWARE TECHNICAL FIBRES LIMITED, MAHARASHTRA

In the result, all the eight appeals filed by the assessee are partly\nallowed and the only appeal filed by the Revenue is dismissed

house R & D activities. The Assessing Officer\nasked the assessee to furnish the details of capital and revenue expenditure\nincurred for R&D purposes along with the report given by the DSIR in form\nNo.3CL as required under Rule 6(7A) of the IT Rules. The assessee\nsubmitted necessary documents such as approval granted by the DSIR in\nForm

M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 22.02.2024 passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Ld. PCIT (Central), Pune, relating to assessment year 2018-19. 2. Facts of the case in brief, are that the assessee