VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income SA Nos.7 to 9/PUN/2025 Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to assessment years 2013-14 to 2015-16 respectively. ITA No.1637/PUN/2024 filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A), Pune -11 relating to assessment

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income SA Nos.7 to 9/PUN/2025 Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to assessment years 2013-14 to 2015-16 respectively. ITA No.1637/PUN/2024 filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A), Pune -11 relating to assessment

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income SA Nos.7 to 9/PUN/2025 Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to assessment years 2013-14 to 2015-16 respectively. ITA No.1637/PUN/2024 filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A), Pune -11 relating to assessment

SANTOSH ASHOKRAO BARHANPURKAR,NASHIK vs. INCOME TAX OFFICER WARD 2(1), NASHIK

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

survey u/s 133A was conducted at the\npremises of Mr Kishor Patil. When the fact that this kind of fraud\nwas made in the name of number of persons all of them complaint\nto the Economic Offence Wing of Police Nashik, against the tax\nconsultant Kishore Patil. The news regarding fraud committed by\nKishore Patil also flashed

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

survey action u/s 133A of the Act was carried out on\n23.03.2015 during which a Commission was issued to the Registered Valuer Shri\nNitin Lele u/s 131(d) for examining the eligibility of the project ‘Teerth Towers'\nunder the provisions of section 80IB(10) of the Act. The Registered Valuer\nsubmitted his report on 02.03.2015 wherein he pointed

P K INFRAPROJECT PRIVATE LIMITED,PUNE vs. DCIT CC 1(1), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

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

survey action u/s 133A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted on 01.10.2019, during which the Ledger account of loans and advances given to various parties was found. Accordingly, the case of the assessee was reopened u/s 147 of the Act and notice u/s 148 of the Act was issued

P K INFRAPROJECT PRIVATE LIMITED,PUNE vs. DCIT CC 1(1), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

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

survey action u/s 133A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted on 01.10.2019, during which the Ledger account of loans and advances given to various parties was found. Accordingly, the case of the assessee was reopened u/s 147 of the Act and notice u/s 148 of the Act was issued

P K INFRAPROJECT PRIVATE LIMITED,PUNE vs. DCIT CC 1(1), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

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

survey action u/s 133A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted on 01.10.2019, during which the Ledger account of loans and advances given to various parties was found. Accordingly, the case of the assessee was reopened u/s 147 of the Act and notice u/s 148 of the Act was issued

P K INFRAPROJECT PRIVATE LIMITED,PUNE vs. DCIT CC 1(1), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

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

survey action u/s 133A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted on 01.10.2019, during which the Ledger account of loans and advances given to various parties was found. Accordingly, the case of the assessee was reopened u/s 147 of the Act and notice u/s 148 of the Act was issued

P K INFRAPROJECT PRIVATE LIMITED,PUNE vs. DCIT CC 1(1), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

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

survey action u/s 133A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted on 01.10.2019, during which the Ledger account of loans and advances given to various parties was found. Accordingly, the case of the assessee was reopened u/s 147 of the Act and notice u/s 148 of the Act was issued

PRATAP WAMAN KHANDEBHARAD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1(1), PUNE, PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

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

survey action u/s 133A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted on 01.10.2019, during which the Ledger account of loans and advances given to various parties was found. Accordingly, the case of the assessee was reopened u/s 147 of the Act and notice u/s 148 of the Act was issued

YOGESH SHIVAJI SHINDE ,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.168/Pun/2025 िनधा"रण वष" / Assessment Year : 2016-17 Yogesh Shivaji Shinde, Vs. Ito, National Faceless H. No.377, Mhb Colony, Assessment Centre, Satpur, Nashik- 422007. Delhi. Pan : Aekps3129Q Appellant Respondent Assessee By : Shri Mahesh Pagare (Virtual) Revenue By : Shri Ganesh B. Budruk Date Of Hearing : 28.04.2025 Date Of Pronouncement : 08.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.11.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2016-17. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Commissioner Of Income Tax Is Not Justified In Levying Penalty U/S 271(1)(C) Of Rs. 56,350/- On The Ground That The Assessee Had Under Reported & Mis Reported His Income. In Consequence Of Misreporting Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law.

271(1)(c) of the IT Act. 6. Ld. DR submitted before us that the appellant has not filed correct return of income voluntarily & therefore the appellant is liable for penalty. It was therefore requested by Ld. DR to confirm the penalty order passed by Assessing Officer & sustained by Ld. CIT(A)/NFAC. 7. We have heard Ld. Counsels from

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty u/s 271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty u/s 271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty u/s 271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty u/s 271(1)(b) for non-compliance of notices issued u/s 142(1) arose in this bunch of appeals, at the request of rival parties hereof, these are taken up together for the sake of brevity and for a common & consolidated order. ITAT-Pune Page 1 of 6 Gaurishankar Education Society, ITA No.982-985/PUN/2023

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds of appeal on or before hearing.” 4. Vide application dated 23.04.2024 the assessee has requested for admission of additional legal grounds not expressly taken before the Ld. CIT(A) but were raised in written submissions filed before

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds of appeal on or before hearing.” 4. Vide application dated 23.04.2024 the assessee has requested for admission of additional legal grounds not expressly taken before the Ld. CIT(A) but were raised in written submissions filed before