BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

11 results for “house property”+ Section 36(1)(xii)clear

Sorted by relevance

Mumbai174Delhi163Chandigarh67Bangalore39Jaipur38Raipur24Hyderabad22Guwahati21Nagpur12Pune11Ahmedabad8Chennai8SC7Lucknow5Kolkata5Agra3Indore2Visakhapatnam1Cochin1Jodhpur1Rajkot1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 115B33Section 143(3)15Section 12A13Section 6812Section 14812Section 26310Exemption8Addition to Income8Section 1476Section 155B

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

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

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

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

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

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

6
Reassessment6
Reopening of Assessment6

In the result, appeal of the assessee is dismissed

ITA 1224/PUN/2025[2020-21]Status: DisposedITAT Pune16 Dec 2025AY 2020-21
Section 11Section 12ASection 131Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

houses in India for residential purposes\nand which is eligible for deduction under clause (viii) of sub-section (1)\nof section 36;\n(ixa) deposits with or investment in any bonds issued by a public\ncompany formed and registered in India with the main object of\ncarrying on the business of providing long-term finance for urban\ninfrastructure in India

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025
For Respondent: Shri Ajay Kumar Keshari
Section 12A

House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune\nAppellant Respondent\nआयकर अपील सं. / ITA No.522/PUN/2023\n2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4562C Vs. Pr.CIT (Central), Pune\nAppellant Respondent\nआयकर अपील

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

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

XII (i.e. section 115BBE(2)/115BBH(2), etc.).” 5. Though the assessee has raised various grounds of appeal including the additional grounds, we will first take up the legal issue raised in Ground No.1 challenging the assumption of jurisdiction by the Assessing officer for carrying out the re-assessment proceedings. 6. We take the basis of facts

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

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

XII (i.e. section 115BBE(2)/115BBH(2), etc.).” 5. Though the assessee has raised various grounds of appeal including the additional grounds, we will first take up the legal issue raised in Ground No.1 challenging the assumption of jurisdiction by the Assessing officer for carrying out the re-assessment proceedings. 6. We take the basis of facts

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

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

XII (i.e. section 115BBE(2)/115BBH(2), etc.).” 5. Though the assessee has raised various grounds of appeal including the additional grounds, we will first take up the legal issue raised in Ground No.1 challenging the assumption of jurisdiction by the Assessing officer for carrying out the re-assessment proceedings. 6. We take the basis of facts

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

36,710 1,00,00,000 2015-16 24/01/2019 22,27,420 NIL 2016-17 24/01/2019 1,46,95,030 1,00,00,000 2017-18 24/01/2019 1,75,91,360 1,00,00,000 6 IT(SS)A Nos.91 to 96/PUN/2022 IT(SS)A Nos.97 & 98/PUN/2022 2018-19 - - NIL 5. Subsequently, the Assessing Officer had proceeded to frame

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

ITA 1122/PUN/2024[2013-14]Status: DisposedITAT Pune18 Dec 2025AY 2013-14
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

XII (i.e. section\n115BBE(2)/115BBH(2), etc.).\"\n5. Though the assessee has raised various grounds of\nappeal including the additional grounds, we will first take up\nthe legal issue raised in Ground No.1 challenging the\nassumption of jurisdiction by the Assessing officer for carrying\nout the re-assessment proceedings.\n6. We take the basis of facts

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

ITA 1125/PUN/2024[2016-17]Status: DisposedITAT Pune18 Dec 2025AY 2016-17
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

XII (i.e. section\n115BBE(2)/115BBH(2), etc.).\"\n5. Though the assessee has raised various grounds of\nappeal including the additional grounds, we will first take up\nthe legal issue raised in Ground No.1 challenging the\nassumption of jurisdiction by the Assessing officer for carrying\nout the re-assessment proceedings.\n6. We take the basis of facts

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

ITA 1123/PUN/2024[2014-15]Status: DisposedITAT Pune18 Dec 2025AY 2014-15
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

XII (i.e. section\n115BBE(2)/115BBH(2), etc.).\"\n5. Though the assessee has raised various grounds of\nappeal including the additional grounds, we will first take up\nthe legal issue raised in Ground No.1 challenging the\nassumption of jurisdiction by the Assessing officer for carrying\nout the re-assessment proceedings.\n6. We take the basis of facts

DY. COMMISSIONER OF INCOME TAX, PUNE vs. DILIP MOTILALJI CHORDIA, PUNE

In the result, the appeal filed by the Revenue as well as\nthe Cross Objection filed by the assessee are allowed for\nstatistical purposes

ITA 1486/PUN/2024[2017-18]Status: DisposedITAT Pune22 Dec 2025AY 2017-18
Section 143(2)Section 143(3)Section 250(4)Section 44ASection 96

36 of 2016 dated 25th October, 2016.\n2. Prayer:\nIn view of the above submission, it is prayed that the appeal filed by\nthe Ld. AO be dismissed and proper relief be granted to the\nRespondent.”\nHe also placed reliance on the following decisions apart\nfrom the decisions referred in the written submissions :\n11\nITA No.1486/PUN/2024 and\nCO No.17/PUN/2025\nDilip