ASSISTANT COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

house property‖, ―Capital gains‖ and ―Income from other sources‖], or a company or granting of loans and advances) consists in the purchase and sale of shares of other companies such company shall, for the purposes of this section, be deemed to be carrying on a speculation business to the extent to which the business consists of the purchase and sale

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

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 Tasman 290 (Delhi) 6. CIT. R.1. Sood (2000) 245 ITR 727/108 Tasman 227 (Delhi) 7. CIT v. Dr. Laxmichand Narpal Nagda, [1995] 211 ITR 804/78 Taxman 219 (Bom.) 8. CIT v. Shahajada

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

MRS. SUREKHA HANUMANTRAO PAWAR,PUNE vs. ITO, WARD 14(1), PUNE, PUNE

In the result, grounds of appeal raised by the Assessee are allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.225/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Mrs.Surekha Hanumantrao V The Income Tax Officer, Pawar, S. Ward-14(1), Pune. Sr.No.47, Sunita Nagar, Vadgaon Sheri, Pune - 411014. Maharashtra. Pan: Bhepp5383D Appellant/ Assessee Respondent / Revenue Assessee By Shri Digambar Surwase – Ar Revenue By Shri Ajitesh Kumar Meena – Addl.Cit(Dr) Date Of Hearing 10/06/2025 Date Of Pronouncement 11/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Y.2012-13 Dated 02.07.2024. 2. The Assessee Has Raised The Following Grounds Of Appeal :

section 250 of the Income Tax Act, 1961, for the A.Y.2012-13 dated 02.07.2024. 2. The Assessee has raised the following grounds of appeal : ITA No.225/PUN/2025 [A] “1. On facts and circumstances of case and in law, the learned CIT(A) (NFAC) erred in dismissing the appeal of appellant for non- prosecution. The appellant prays for just, proper and appropriate relief

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

256 wherein the Hon’ble jurisdictional Bombay High Court following the judicial precedents laid by Hon’ble Apex Court in ‘Aditanar Educational Institution v. Addl. CIT [1997] 3 SCC 346’ and in ‘CIT Vs Metha Charitable Prajnalay Trust’ [2012] 28 Taxmann.com 73 (Del.) in similar facts & circumstance upheld the denial to grant registration and exemption by holding that, meagre amount

MUZAFFER MAHMOOD KHAN,,AURANGABAD vs. PR. COMMISSIONER OF INCOME-TAX -2,, AURANGABAD

In the result, the appeal of assessee is dismissed

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

property at Rs.70,00,000/- which is 1346% above market price of Rs.4,84,000/- 5. In reply, it was explained that the developer/builder M/s. Golden Dreams Buildcon Pvt. Ltd. executed Deed of Assignment (Sale Deed) on 3 ITA No.895/PUN/2019, A.Y. 2014-15 31-07-2014 in favour of assessee and the said date is to be considered as date

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

256/- to Vishwakarma Global Edu Services P. Ltd on account of subscription to online learning platform out of which an amount of Rs.22,20,65,484/- is related to this year which amounts to Rs.96.20% of the total revenue from operations of the said concern. The profit margin shown by the said concern works out to 44.25% which is very

VTP FOODS,PUNE vs. ITO WARD 7 (3), PUNE

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

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

House, Plot No 3, 4 and 5, Sr. Vs. No.34A/6, Behind Shakti Sports, Nagar Road, Wadgaonsheri, Pune – 411014 PAN: AACAV1580B (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Arvind Desai, Addl CIT DR Date of hearing : 26-03-2025 Date of pronouncement : 30-04-2025 O R D E R PER R. K. PANDA, VP : This appeal

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final