SMT BEENA SHAMMI CHAUDHARI,PUNE vs. ITO., WARD 6(4), PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2009-10 Smt. Beena Shammi Chaudhari Vs. Ito, Ward B/3-302, Silver Oak, Florien Estates, 6(4), Pune Kalyani Nagar, Pune – 411014 Pan : Adypc5109R Appellant Respondent Assessee By Shri V.L. Jain Revenue By Shri M.G. Jasnani Date Of Hearing 16-02-2022 Date Of Pronouncement 17-02-2022

house property for a sum of Rs.26 lakhs took place vide sale deed registered and stamp duty paid on 17.04.2008. The assessee‟s contention that cheques amounting to Rs.14 lakhs got dishonoured and out of the remaining amount of Rs.12 lakhs already received by the assessee, a sum of Rs.2 lakhs was returned and agreement to sell the property

ASSISTANT COMMISSIONER OF INCOME TAX , AHMEDNAGAR CIRCLE,, AHMEDNAGAR vs. SANJAY NEMICHAND LOHADE,, AHMEDNAGAR

Bench: Shri S.S. Godara & Shri G.D. Padmahshali

section 143(3) r.w.s. 254 order dated 28-11- 2016, we note that the CIT(A)’s detailed discussion to this effect reads as under : “5. Ground nos. 1 to 5: - As all these grounds relate to the common issue of disallowance of deduction u/s. 54F, therefore the same are disposed of together as under. 5.1 During the appellate proceedings

RANAJIT SURESH RAJAMANE,SOLAPUR vs. ITO, WARD 1, PANDHARPUR, PANDHARPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1678/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs Ito Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra Pan-Bmepr3878N Appellant Respondent

1. Sanjeev Lal v. CIT [2014] 365 ITR 389/225 Taxman 239/46 taxmann.com 300 (SC) 2. CIT. T.N. Aravinda Reddy [1979] 120 ITR 46/2 Tasman 541 (SC) 3. CIT. K. Jelani Basha [2002] 256 ITR 282/122 Taxman 509 (Mad) 4. CIT v. Ram Gopal (2015) 372 ITR 498/230 Taxman 205/55 taxmann.com 536 (Delhi) 5. Balraj V C77 [2002] 254 ITR 22/123

PRIDE PURPLE PROPERTIES,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE

In the result, the appeal of assessee is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

254 (Delhi) was not referred. The relevant portion at para 3 ITA No. 783/PUN/2023, A.Y. 2017-18 Nos. 6 to 9 in the case of Pride and Expert Properties Private Limited (supra) is reproduced here-in-below for ready reference : “6. We have heard both the parties and perused the material available on record. We note that

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

254 24-12-2019 2,34,00,000 2017-18 -20,60,094 24-12-2019 78,00,000 3. During the proceedings, list of donors used to be submitted by the assessee. Thereafter, to verify the genuineness of the donations, a survey u/s 133A of the Act was conducted on six premises of the assessee on 13/02/2019. Summons

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

254 24-12-2019 2,34,00,000 2017-18 -20,60,094 24-12-2019 78,00,000 3. During the proceedings, list of donors used to be submitted by the assessee. Thereafter, to verify the genuineness of the donations, a survey u/s 133A of the Act was conducted on six premises of the assessee on 13/02/2019. Summons

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

254 24-12-2019 2,34,00,000 2017-18 -20,60,094 24-12-2019 78,00,000 3. During the proceedings, list of donors used to be submitted by the assessee. Thereafter, to verify the genuineness of the donations, a survey u/s 133A of the Act was conducted on six premises of the assessee on 13/02/2019. Summons

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

254\n24-12-2019\n2,34,00,000\n2017-18\n-20,60,094\n24-12-2019\n78,00,000\n3. During the proceedings, list of donors used to be submitted by the\nassessee. Thereafter, to verify the genuineness of the donations, a\nsurvey u/s 133A of the Act was conducted on six premises of the\nassessee on 13/02/2019. Summons

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

254\n24-12-2019\n2,34,00,000\n2017-18\n-20,60,094\n24-12-2019\n78,00,000\n3. During the proceedings, list of donors used to be submitted by the\nassessee. Thereafter, to verify the genuineness of the donations, a\nsurvey u/s 133A of the Act was conducted on six premises of the\nassessee on 13/02/2019. Summons

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

254\n24-12-2019\n2,34,00,000\n2017-18\n-20,60,094\n24-12-2019\n78,00,000\n3. During the proceedings, list of donors used to be submitted by the\nassessee. Thereafter, to verify the genuineness of the donations, a\nsurvey u/s 133A of the Act was conducted on six premises of the\nassessee on 13/02/2019. Summons

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

254 of the Act, the assessee society was issued a certificate of registration w.e.f. 30/11/2003. Thus, this certificate of 12A registration subject to condition specified therein enabled the assessee society for the claim of exemption u/s 11 and 12 of the Act from AY 2004-05(Pg328-330/PB-1). 2.5 While assessing income in very first

MR POPATRAO DASHRATHRAO SURYAWANSHI,PUNE vs. INCOME TAX OFFICER, WARD-7(4), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mr. Popatrao Dashrathrao Suryawanshi Ito, Ward 7(4), Pune S.No.38, Tingre Nagar, Havaldar Mala, Vs. Vishrantwadi, Pune – 411015 Pan: Adhps2643F (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Manish Mehta, Addl.Cit Date Of Hearing : 19-01-2026 Date Of Pronouncement : 21-01-2026 O R D E R

houses on the land of the assessee and the assessee in lieu of this JV agreement will get 34% of construction area. The terms and conditions of the agreement clearly show that the assessee has transferred the land to the developers for development purpose and the joint venture agreement is also a registered agreement. He noted that the assessee

PASHANKAR AUTO WORKS PVT. LTD.,PUNE vs. INCOME TAX OFFICER WARD 4(5), PUNE, PUNE

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

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.420/Pun/2024 Assessment Year : 2014-15 Pashankar Auto Works Pvt. Ltd., Vs. Ito, Ward-4(5), S.No.45/1, Dehu Road, Pune Katraj-Bypass, Baner, Pune 411 015, Maharashtra Pan : Aaecp8466C Appellant Respondent

House Property” and “Income from Other Sources” on which tax was deducted at sources 2 under the provisions of section 194B and 194A, the Assessing Officer (AO) formed opinion that income escaped assessment of tax. Accordingly, the AO issued notice u/s.148 to the appellant on 19.03.2021. The said notice was remained uncomplied with. Even the notice issued u/s.143

DCIT CIRCLE-7, PUNE vs. THAKUR HASARAM MULCHANDANI, PUNE

Appeal is dismissed in above terms

Bench: Shri S. S. Godara & Shri Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.55/Pun/2020 िनधा"रण वष" / Assessment Year: 2015-16 Dcit, Circle-7, Pune. Vs. Thakur Hasaram Mulchandani, Flat No.1, Building No.1, Sukhasagar Terrace, Sadhu Vaswani Chowk, Opp. Gpo, Pune- 411001. Pan : Aaxpm9871G Appellant Respondent Revenue By : Shri Arvind Desai Assessee By : Shri Hari Krishan Date Of Hearing : 13.06.2022 Date Of Pronouncement : 20.06.2022 आदेश / Order Per S. S. Godara, Jm: This Revenue’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)-5, Pune’S Order Dated 15.10.2019 Passed In Case No. Pn/Cit(A)-5/Dcit, Cir. 7, Pune/10020/2018-19 Involving Proceedings U/S 271(1)(C) Of The Income Tax Act, 1961; In Short The Act. Heard Both The Parties. Case Files Perused. 2. The Revenue’S Sole Substantive Grievance Raised Herein Challenges Correctness Of The Cit(A)’S Action Reversing The Penalty

property sold and had claimed certain deduction i.e. u/s.54/54F of the Act on the presumption that he had invested in farm house under construction and therefore he was eligible to such deduction claimed. As regards the excess expenses, the appellant had 6 claimed the same in the accounts furnished before the AO and also in the return with a bona

SHRI GULAB MARUTI DHANKUDE,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

254 09/03/2024 ITBA/APL/S/250/2023-24/1062303996(1) 2 961/PUN/2024 2012-13 144 r.w.s. 153C 23/03/2021 250 ITBA/APL/S/250/2023-24/1062228600(1) 3 965/PUN/2024 2016-17 144 22/03/2021 250 08/03/2024 ITBA/APL/S/250/2023-24/1062252813(1) 4 967/PUN/2024 2017-18 147 r.w.s 144 22/03/2021 250 ITBA/APL/S/250/2023-24/1062253129(1) 5 962/PUN/2024 2013-14 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 6 963/PUN/2024 2014-15 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 08/03/2024

SHRI GULAB MARUTI DHAKUNDE,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

254 09/03/2024 ITBA/APL/S/250/2023-24/1062303996(1) 2 961/PUN/2024 2012-13 144 r.w.s. 153C 23/03/2021 250 ITBA/APL/S/250/2023-24/1062228600(1) 3 965/PUN/2024 2016-17 144 22/03/2021 250 08/03/2024 ITBA/APL/S/250/2023-24/1062252813(1) 4 967/PUN/2024 2017-18 147 r.w.s 144 22/03/2021 250 ITBA/APL/S/250/2023-24/1062253129(1) 5 962/PUN/2024 2013-14 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 6 963/PUN/2024 2014-15 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 08/03/2024

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

254 09/03/2024 ITBA/APL/S/250/2023-24/1062303996(1) 2 961/PUN/2024 2012-13 144 r.w.s. 153C 23/03/2021 250 ITBA/APL/S/250/2023-24/1062228600(1) 3 965/PUN/2024 2016-17 144 22/03/2021 250 08/03/2024 ITBA/APL/S/250/2023-24/1062252813(1) 4 967/PUN/2024 2017-18 147 r.w.s 144 22/03/2021 250 ITBA/APL/S/250/2023-24/1062253129(1) 5 962/PUN/2024 2013-14 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 6 963/PUN/2024 2014-15 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 08/03/2024

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

254 09/03/2024 ITBA/APL/S/250/2023-24/1062303996(1) 2 961/PUN/2024 2012-13 144 r.w.s. 153C 23/03/2021 250 ITBA/APL/S/250/2023-24/1062228600(1) 3 965/PUN/2024 2016-17 144 22/03/2021 250 08/03/2024 ITBA/APL/S/250/2023-24/1062252813(1) 4 967/PUN/2024 2017-18 147 r.w.s 144 22/03/2021 250 ITBA/APL/S/250/2023-24/1062253129(1) 5 962/PUN/2024 2013-14 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 6 963/PUN/2024 2014-15 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 08/03/2024

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

254 09/03/2024 ITBA/APL/S/250/2023-24/1062303996(1) 2 961/PUN/2024 2012-13 144 r.w.s. 153C 23/03/2021 250 ITBA/APL/S/250/2023-24/1062228600(1) 3 965/PUN/2024 2016-17 144 22/03/2021 250 08/03/2024 ITBA/APL/S/250/2023-24/1062252813(1) 4 967/PUN/2024 2017-18 147 r.w.s 144 22/03/2021 250 ITBA/APL/S/250/2023-24/1062253129(1) 5 962/PUN/2024 2013-14 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 6 963/PUN/2024 2014-15 147 r.w.s 144 24/03/2022 250 ITBA/APL/S/250/2023-24/1062240087(1) 08/03/2024