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

vi)(b) due to exemption claimed u/s 11 in previous AY 2024-25 resulting in exclusion of income from total income after commencement of activity and (ii) violation of section 36A of the Maharashtra Public Trust Act, 1950 in respect of loan taken from the trustees without prior sanction from the Charity Commissioner. The Ld. AR has contended that

RAJU BHAUSAHEB ANAP,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.467/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Raju Bhausaheb Anap, The Income Tax Officer, 01 Rajshree Samartha Sankul, V Nashik. Near Kalawati Mata Mandi, S Kalanagar, Indira Nagar, Nashik – 422009. Pan: Anrpa 7092 E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 17/05/2023 Date Of Pronouncement 26/07/2023 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)National Faceless Appeal Centre, Delhi Dated 20.02.2023 Emanating From The Penalty Order Dated 11.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal : Raju Bhausaheb Anap [A]

VI-A of Rs.3,82,120/-; and refund of Rs.38,960/-. 2 Raju Bhausaheb Anap [A] 2.1 A survey action under section 133A of the Act was conducted in the premises of Kishore Patial who e-filed ITR’s of various persons wherein bogus deduction under Chapter VIA was claimed and the assessee was one among such cases. Kishor