JAGANNATH SAMBHAJI SATAV,PUNE vs. ITO WARD 12(4), PUNE, PUNE

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

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

price and therefore the profits during the relevant accounting year. The situation emerges that the assessee has received whatever consideration was due in a substantive manner and the assessee cannot be allowed to take the plea that since those cheques were dishonoured within the meaning of the agreement, the agreement is invalidated. As per provisions of section

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

house adviser for sales (consignment stock, agent\nagreement, delivery conditions, etc.) and on ad-hoc issues;\nCoordination regarding group tax issues such as withholding\ntaxes on royalties and dividends, permanent establishment\nissues, tax implications of M & A activities, transfer pricing, etc.;\nMonitoring of worldwide tax rate and optimization of tax burden\nfor Semperit's local entities;\nCoordination on local

INCOME TAX OFFICER, WARD-6(3), INCOME TAX DEPARTMENT, PUNE vs. KALAWATI VIJAYKUMAR AGARWAL, PUNE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2021-22

house other than the new asset. Apart from the above no other conditions or restrictions have been prescribed for allowing or disallowing the claim of exemption u/s 54F of the Act. Thus, the relationship between the buyer and seller of the property is immaterial for allowing the exemption claimed by the assessee. Further, there is no explicit restriction in section

MANJREKAR FOUNDATION,PUNE vs. CIT, EXEMPTION, PUNE, PUNE

In the result, appeal of the Assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2338/Pun/2025 निर्धारण वषा / Assessment Year: - Manjrekar Foundation, V Cit Exemption, Near Goodluckchowk, Decan S Pune. Gymkhana, Bhandarkar Road, Deccan Gymkhana, Pune – 411004. Pan: Aactm7144D Appellant/ Assessee Respondent / Revenue Assessee By Smt Deepa Khare Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 30.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Ld. Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond The Statutory Period As Provided In Clause (Iii) Of First Proviso To Section 80G (5) & Thereby Rejecting The Same Without Going Into The Merits.

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

MITCON FORUM FOR SOCIAL DEVELOPMENT,PUNE vs. CIT EXEMPTION, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.613/Pun/2025 िनधा"रण वष" / Assessment Year: 2024-25 Mitcon Forum For Social V The Commissioner Of Development, S Income Tax(Exemption), Kebera Chambers, 1St Floor, Pune. Shivajinagar, Pune – 411005. Maharashtra Pan: Aalcm9558M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Vaze – Ar Revenue By Shri Ramnath P Murkude – Cit-Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax-Exemption, Pune Passed Under Section 80G(5) Of The Income Tax Act, 1961; Dated 19.02.2025. 2. The Assessee Has Raised The Following Ground Of Appeal : “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income Tax,(Exemptions) Pune, Is Not

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

HERITAGE YOUTH FOUNDATION,ICHALKARANJI vs. CIT, EXEMPTION PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.579/Pun/2024 िनधा"रण वष" / Assessment Year : - Heritage Youth Foundation, V The Commissioner Of C/O.Kamlesh Laddha, Plot S Income Tax-Exemption, No.11, Near Arvind Process Pune. Industrial Estate, Ichalkaranji, Maharashtra – 416115. Pan: Aacah5120M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Keyur Patel – Dr Date Of Hearing 12/06/2024 Date Of Pronouncement 19/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax-Exemption, Pune U/Sec.80G Of The Act Dated 16.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond Heritage Youth Foundation [A]

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

AVI FOUNDATION,NAGPUR vs. THE HONORABLE COMMISSIONER OF INCOME TAX PUNE, PUNE

The appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

VALLABHDAS VALJI JILHA VACHANALAYA,JALGAON vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION - PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1423/Pun/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas Valjijilha The Commissioner Of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. Pan: Aabtv0802C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 17/04/2024 Date Of Pronouncement 18/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 26.10.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law, Thecommissioner Of Income-Tax (Exemption) Pune Has Erred In Rejecting The Application In Form 10Ab Under Section 80G(5) Of The Vallabhdas Valji Jilha Vachanalaya [A]

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; 4 Vallabhdas Valji Jilha Vachanalaya [A] (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

transfer or application at any time of the whole or any 13 ITA.No.795/PUN./2024 part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains

AADHAR SHIKSHAN SANSTHA YELAVI,SANGLI vs. CIT, EXEMPTION, PUNE , PUNE

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

Bench: Ms.Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.748/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. Aadhar Shikshan Sanstha The Commissioner Of Yelavi, V Income Tax, Exemption, At Post Yelavi, Tal Tasgaon, S Pune. Dist. Sangli, Sangli – 416416. Pan: Aaata3972D Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Mirtyunjoy Barnwal – Dr Date Of Hearing 11/09/2024 Date Of Pronouncement 12/09/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iit) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Aadhar Shikshan Sanstha Yelavi [A]

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

ARTH FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

In the result, appeal of the Assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2258/Pun/2025 निर्धारण वषा / Assessment Year: 2026-27 Arth Foundation, V Commissioner Of Income Flat No.3, Tulip Apartment, S Tax (Exemption), Pune. Suyojit Garden, Gangapur Road, Nashik – 422013. Pan: Aahta2324C Appellant/ Assessee Respondent / Revenue Assessee By Ca Trishala R Jain (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 01.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Learned Cit(E), Pune Has Erred In Rejecting The 1 Application Of The Appellant Trust Filed U/S 80G(5)(Iii) Of The Act Without Considering The Merits Of The Case.

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

M/S. BIRMANI CHARITABLE FOUNDATION ,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.113/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. M/S.Birmani Charitable The Commissioner Of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam S Pune. Road, Deolali Camp, Dist.Nashik – 422401. Pan: Aaicb8213B Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 03.11.2023 Passed Under Section 80G Of The Income Tax Act, 1961 Rejecting The Assessee’S Application Filed In Form No.10Ab For Approval Under Section 80G(5) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : M/S.Birmani Charitable Foundation [A]

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

T B LULLA CHARITABLE FOUNDATION,SANGLI vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1220/Pun/2023 िनधा"रण वष" / Assessment Year :- T B Lulla Charitable The Cit Exemption, Foundation, V Pune. Atit Bungalow South Shivaji S Nagar, Behind Mali Chitr Mandir, Sangli - 416416. Pan: Aaect9113E Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rakesh Jha – Cit(Dr) Date Of Hearing 19/12/2023 Date Of Pronouncement 05/01/2024

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

GENDER LAB FOUNDATION,THANE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Pun/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner Of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. Estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. Pan: Aajcg4122B Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 29/04/2024 Date Of Pronouncement 30/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.12.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Cit E, Failed To Appreciate That The Appellant, Gender Lab Gender Lab Foundation [A]

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

SSHBPSS RAMCHANDRA GOPAL SHELAR SHERLARMAMA YOG SANSHODHAN SEVA PRATISHTHAN,PUNE vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.844/Pun/2024 िनधा"रण वष" / Assessment Year : - Sshbpss Ramchandra Gopal V The Commissioner Of Shelar Shherlarmama Yog S Income Tax(Exemption), Sanshodhan Seva Pratishthan, Pune. S.No.124, Maeers Mit College Campus, Paud Road, Kothrud, Pune – 411038. Pan: Aaqts9502D Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri P.R.Mane – Dr Date Of Hearing 19/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax-Exemption, Pune U/Sec.80G Of The Act Dated 26.03.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : Sshbpss Ramchandra Gopal Shelar Sherlarmama Yog Sanshodhan Seva Pratishthan

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

SHRI KAILASH MATH TRUST,NASHIK vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1177/Pun/2023 िनधा"रण वष" / Assessment Year : N.A. Shri Kailash Math Trust, The Cit(Exemption), Bhaktidhan, Panchavati Peth V Pune. Road, Nashik – 422003. S Pan: Aabas0761Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Dr(Cit) Date Of Hearing 01/01/2024 Date Of Pronouncement 05/01/2024

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

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

property is extinguished executing an agreement to sell, the capital asset can be deemed to have been transferred. The Hon'ble thus held that the transfer was compete on the execution of agreement to sell and that the by Supreme Court thus assessee was entitled to claim of deduction u/s 54 in respect of purchase of new residential house subsequent

DIMPLE RAJESH OSWAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

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

Bench: Shri R. K. Pandaassessment Year : 2016-17

house before accounting year 2014-15 then no income could be deemed on account of lower payment of 4 purchase price. Similar decision was taken in case of ITAT Kolkata branch in case of Asha Vijay vs ITO in ITA No.401/KOL/2023, where it has been laid down that if transfer has taken place prior to accounting year 2014-15 then