ARHAM FOUNDATION,PUNE vs. CIT (EXEMPTION), PUNE

In the result, appeal of the Assessee is allowed

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamoreआयकर अपऩल सं./Ita Nos.1584 & 1585/Pun/2025 निर्धारण वषा / Assessment Year :- Arham Foundation, V The Commissioner Of A-804, Swayambhau Hills S. Income Tax, Exemption, Society, Bibwewadi, Pune. Pune – 411037. Pan: Aafta8237Q Appellant/ Assessee Respondent / Revenue Assessee By Ca Prasad S. Bhandari Revenue By Shri Rakesh Jha – Cit(Dr) Date Of Hearing 15/10/2025 Date Of Pronouncement 29/10/2025 आदेश/ Order Per Vinay Bhamore, Jm: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 21.05.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

80G(5) of the Income Tax Act, 1961(hereinafter referred to as „the Act‟) both dated 21.05.2025 respectively. For the sake of convenience, these two appeals were heard together and are being ITA Nos.1584 & 1585/PUN/2025 [A] disposed of by this common order. We treat the appeal in ITA No.1585/PUN/2025 as lead case. 2. Facts of the case in brief

ARHAM FOUNDATION,PUNE vs. CIT (EXEMPTION), PUNE

In the result, appeal of the Assessee is allowed

80G(5) of the Income Tax Act, 1961(hereinafter referred\nto as 'the Act') both dated 21.05.2025 respectively. For the sake of\nconvenience, these two appeals were heard together and are being\ndisposed of by this common order. We treat the appeal in ITA\nNo.1585/PUN/2025 as lead case.\n2.\nFacts of the case in brief are that the Assessee filed

JAGRUTI PUBLIC CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD -1, PUNE

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

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

iii) Submit detailed information regarding the donations received, including the names of donors, their addresses, PAN numbers, amounts donated, dates of donations, modes of donations, and receipt numbers issued to donors. (iv) As per financial statements furnished by you, it is seen that the trust has claimed deduction u/s 11. Therefore, said provisions

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

5. The order of the Assessing Officer may be restored and that of the CIT(A), NFAC, Delhi be vacated. 6. The appellant craves leave to add, amend or alter all or any of the grounds of appeal. 62. Grounds of appeal No.1 and 2 relate to the order of the Ld. CIT(A) / NFAC in allowing the claim

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

5. The appellant craves leave to add, amend or alter all or any of the grounds of appeal. 55. The Ld. DR submitted that the DSIR had issued Form No.3CL only in respect of 3 R&D units of assessee company considering the amount of Rs.19,97,92,000/- as eligible for expenses under R&D on which allowable deduction