MUSTAFA ALIHUSAIN SUNELWALA,PUNE vs. ITO, WARD-14(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

house property and capital gain in his return for AY 2022-23. The case of the assessee was selected for scrutiny under CASS to verify the issue of high ratio of refund. Statutory notice(s) u/s 142(1) and 143(2) of the Act were issued and served upon the assessee. In response thereto, the assessee submitted part detail/documents/evidences. Subsequently

KALA ARVIND JAIN,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1), AURANGABAD, AURANGABAD

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

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

House Property Purchased as 50% as against, in the Ratio of Investment by Mrs. Kala Jain & Mr. Shanki Jain, in term of Sec. 45 of Transfer of Property Act.) Appellant prays for deduction as claimed. 2 ITA No.389/PUN/2024, AY 2018-19 4. Assessee denies Liability to Interest u/s 234A, B and 234 C. Appellant prays for deletion of the Same

INCOME TAX OFFICER, WARD-1(1), NASHIK, NASHIK vs. MICO EMPLOYEES CREDIT COOP SOCIETY LTD., NASHIK

In the result, the appeal of the Revenue is dismissed

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

234/- u/s 80P(2)(a)(i) of the Act. The Ld. AO further found that the assessee has made investments in Fixed Deposits in certain Nationalized Bank(s) and earned interest of Rs.1,53,46,148/- thereon and interest of Rs.75,156/- from saving bank account from Nationalized Bank totaling to Rs.1,54,21,304/-. According

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

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

234 22,82,859 Deepak Kumar Agrawal 2 M/s. Laxmi Enterprises, Prop. 1,16,71,205 21,00,817 1,37,72,022 Rekha Deepak Agarwal 3 M/s. Pawan Enterprises Prop. 1,82,51,360 32,85,245 2,15,36,605 Ramswaroop Agarwal 4 M/s. Divya Enterprises Prop

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

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

234\n22,82,859\n2\nM/s. Laxmi Enterprises, Prop.\nRekha Deepak Agarwal\n1,16,71,205\n21,00,817\n1,37,72,022\n3\nM/s. Pawan Enterprises Prop.\nRamswaroop Agarwal\n1,82,51,360\n32,85,245\n2,15,36,605\n4\nM/s. Divya Enterprises Prop.\nSagar Suraj Agrawal

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

properties and building constructions appearing in balance sheet. xi. Detailed list of salary payments to teaching and non- teaching staff along with TDS made, PF deducted, Profession Tax Deducted and copies of TDS returns & Profession Tax Returns filed for the last 3 years. xii. Year-wise details of addition to building fund and other funds with evidence of its source

ARTH FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2258/Pun/2025 निर्धारण वषा / Assessment Year: 2026-27 Arth Foundation, V Commissioner Of Income Flat No.3, Tulip Apartment, S Tax (Exemption), Pune. Suyojit Garden, Gangapur Road, Nashik – 422013. Pan: Aahta2324C Appellant/ Assessee Respondent / Revenue Assessee By Ca Trishala R Jain (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 01.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Learned Cit(E), Pune Has Erred In Rejecting The 1 Application Of The Appellant Trust Filed U/S 80G(5)(Iii) Of The Act Without Considering The Merits Of The Case.

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

MANJREKAR FOUNDATION,PUNE vs. CIT, EXEMPTION, PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2338/Pun/2025 निर्धारण वषा / Assessment Year: - Manjrekar Foundation, V Cit Exemption, Near Goodluckchowk, Decan S Pune. Gymkhana, Bhandarkar Road, Deccan Gymkhana, Pune – 411004. Pan: Aactm7144D Appellant/ Assessee Respondent / Revenue Assessee By Smt Deepa Khare Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 30.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Ld. Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond The Statutory Period As Provided In Clause (Iii) Of First Proviso To Section 80G (5) & Thereby Rejecting The Same Without Going Into The Merits.

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

MITCON FORUM FOR SOCIAL DEVELOPMENT,PUNE vs. CIT EXEMPTION, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.613/Pun/2025 िनधा"रण वष" / Assessment Year: 2024-25 Mitcon Forum For Social V The Commissioner Of Development, S Income Tax(Exemption), Kebera Chambers, 1St Floor, Pune. Shivajinagar, Pune – 411005. Maharashtra Pan: Aalcm9558M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Vaze – Ar Revenue By Shri Ramnath P Murkude – Cit-Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax-Exemption, Pune Passed Under Section 80G(5) Of The Income Tax Act, 1961; Dated 19.02.2025. 2. The Assessee Has Raised The Following Ground Of Appeal : “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income Tax,(Exemptions) Pune, Is Not

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

AADHAR SHIKSHAN SANSTHA YELAVI,SANGLI vs. CIT, EXEMPTION, PUNE , 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.748/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. Aadhar Shikshan Sanstha The Commissioner Of Yelavi, V Income Tax, Exemption, At Post Yelavi, Tal Tasgaon, S Pune. Dist. Sangli, Sangli – 416416. Pan: Aaata3972D Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Mirtyunjoy Barnwal – Dr Date Of Hearing 11/09/2024 Date Of Pronouncement 12/09/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iit) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Aadhar Shikshan Sanstha Yelavi [A]

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

SSHBPSS RAMCHANDRA GOPAL SHELAR SHERLARMAMA YOG SANSHODHAN SEVA PRATISHTHAN,PUNE vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.844/Pun/2024 िनधा"रण वष" / Assessment Year : - Sshbpss Ramchandra Gopal V The Commissioner Of Shelar Shherlarmama Yog S Income Tax(Exemption), Sanshodhan Seva Pratishthan, Pune. S.No.124, Maeers Mit College Campus, Paud Road, Kothrud, Pune – 411038. Pan: Aaqts9502D Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri P.R.Mane – Dr Date Of Hearing 19/06/2024 Date Of Pronouncement 24/06/2024 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-Exemption, Pune U/Sec.80G Of The Act Dated 26.03.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : Sshbpss Ramchandra Gopal Shelar Sherlarmama Yog Sanshodhan Seva Pratishthan

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

HERITAGE YOUTH FOUNDATION,ICHALKARANJI vs. CIT, EXEMPTION PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.579/Pun/2024 िनधा"रण वष" / Assessment Year : - Heritage Youth Foundation, V The Commissioner Of C/O.Kamlesh Laddha, Plot S Income Tax-Exemption, No.11, Near Arvind Process Pune. Industrial Estate, Ichalkaranji, Maharashtra – 416115. Pan: Aacah5120M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Keyur Patel – Dr Date Of Hearing 12/06/2024 Date Of Pronouncement 19/06/2024 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-Exemption, Pune U/Sec.80G Of The Act Dated 16.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond Heritage Youth Foundation [A]

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose 6 Heritage Youth Foundation [A] of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought

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

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

VALLABHDAS VALJI JILHA VACHANALAYA,JALGAON vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION - PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1423/Pun/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas Valjijilha The Commissioner Of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. Pan: Aabtv0802C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 17/04/2024 Date Of Pronouncement 18/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 26.10.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law, Thecommissioner Of Income-Tax (Exemption) Pune Has Erred In Rejecting The Application In Form 10Ab Under Section 80G(5) Of The Vallabhdas Valji Jilha Vachanalaya [A]

House when a Bill for enacting a 7 Vallabhdas Valji Jilha Vachanalaya [A] statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought

SHRI KAILASH MATH TRUST,NASHIK vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), 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.1177/Pun/2023 िनधा"रण वष" / Assessment Year : N.A. Shri Kailash Math Trust, The Cit(Exemption), Bhaktidhan, Panchavati Peth V Pune. Road, Nashik – 422003. S Pan: Aabas0761Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Dr(Cit) Date Of Hearing 01/01/2024 Date Of Pronouncement 05/01/2024

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

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

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

GENDER LAB FOUNDATION,THANE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Pun/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner Of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. Estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. Pan: Aajcg4122B Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 29/04/2024 Date Of Pronouncement 30/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.12.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Cit E, Failed To Appreciate That The Appellant, Gender Lab Gender Lab Foundation [A]

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

M/S. BIRMANI CHARITABLE FOUNDATION ,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.113/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. M/S.Birmani Charitable The Commissioner Of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam S Pune. Road, Deolali Camp, Dist.Nashik – 422401. Pan: Aaicb8213B Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 03.11.2023 Passed Under Section 80G Of The Income Tax Act, 1961 Rejecting The Assessee’S Application Filed In Form No.10Ab For Approval Under Section 80G(5) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : M/S.Birmani Charitable Foundation [A]

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation