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Documents citing Assistant Commissioner Of ... vs Sinhagad Technical Education ... on 17 October, 2018

Assistant Commissioner Of Income Tax ... vs M/S Gmr Infrastructure Ltd , Bangalore on 28 October, 2020

16. Under such circumstances, without there being a clear finding in respect of their being incriminating material/unaccounted money unearthed during the course of search, validity of assessment order passed under section 153A cannot be ascertained. Hence we feel it proper to remand the issue back to Ld.CIT(A) for fresh consideration on this aspect about validity of invocation of section 153A in the light of decision of Hon'ble Supreme Court in case of CIT vs Sinhagd Technical Education Society (supra). In the event assessee succeeds on this aspect then nothing remains to be decided on merits. But if assessee fails on this aspect, then the issue on merits should be decided by Ld.CIT(A) afresh, in accordance with law.
Income Tax Appellate Tribunal - Bangalore Cites 7 - Cited by 0 - Full Document

Prashant Vithoba Navale,, Solapur vs Deputy Commissioner Of Income-Tax, ... on 31 August, 2023

a. PCIT Vs. Dreamcity Buildwell Pvt. Ltd. [2019] 110 taxmann.com 28 (Delhi) b. CIT vs. Renu Construction (P) Ltd. [2018] 99 taxmann.com 426 (Delhi) c. CIT vs. Arpit Land Pvt. Ltd. [2017] (Bombay HC) d. CIT v. Sinhagad Techinical Education Society [2017] Civil Appeal No.11080 of 2017 (Supreme Court) e. DCIT vs. Late Shri Pravinsinh N Zala [2020] (ITAT Ranchi Bench) f. Pradeep Sharma vs. ACIT [2021] (ITAT Indore Bench) g. CIT v. RRJ Securities Ltd [2017] 79 taxmann.com 115 (SC) (Supreme Court) h. PepsiCo India Holdings (P.)
Income Tax Appellate Tribunal - Pune Cites 17 - Cited by 0 - Full Document

Sanjay Sadashiv Navale,, Solapur vs Deputy Commissioner Of Income-Tax, ... on 31 August, 2023

a. PCIT Vs. Dreamcity Buildwell Pvt. Ltd. [2019] 110 taxmann.com 28 (Delhi) b. CIT vs. Renu Construction (P) Ltd. [2018] 99 taxmann.com 426 (Delhi) c. CIT vs. Arpit Land Pvt. Ltd. [2017] (Bombay HC) d. CIT v. Sinhagad Techinical Education Society [2017] Civil Appeal No.11080 of 2017 (Supreme Court) 8 IT(SS)A No.28/PUN/2019 Sanjay Sadashiv Navale [A] e. DCIT vs. Late Shri Pravinsinh N Zala [2020] (ITAT Ranchi Bench) f. Pradeep Sharma vs. ACIT [2021] (ITAT Indore Bench) g. CIT v. RRJ Securities Ltd [2017] 79 taxmann.com 115 (SC) (Supreme Court) h. PepsiCo India Holdings (P.)
Income Tax Appellate Tribunal - Pune Cites 18 - Cited by 0 - Full Document

Sadashiv Nivrutti Navale,, Solapur vs Deputy Commissioner Of Income-Tax, ... on 25 September, 2023

a. PCIT Vs. Dreamcity Buildwell Pvt. Ltd. [2019] 110 taxmann.com 28 (Delhi) b. CIT vs. Renu Construction (P) Ltd. [2018] 99 taxmann.com 426 (Delhi) c. CIT vs. Arpit Land Pvt. Ltd. [2017] (Bombay HC) d. CIT v. Sinhagad Techinical Education Society [2017] Civil Appeal No.11080 of 2017 (Supreme Court) e. DCIT vs. Late Shri Pravinsinh N Zala [2020] (ITAT Ranchi Bench) f. Pradeep Sharma vs. ACIT [2021] (ITAT Indore Bench) g. CIT v. RRJ Securities Ltd [2017] 79 taxmann.com 115 (SC) (Supreme Court) h. PepsiCo India Holdings (P.)
Income Tax Appellate Tribunal - Pune Cites 17 - Cited by 0 - Full Document

Ashok Sadashiv Navale,, Solapur vs Deputy Commissioner Of Income-Tax, ... on 25 September, 2023

a. PCIT Vs. DreamcityBuildwell Pvt. Ltd. [2019] 110 taxmann.com 28 (Delhi) b. CIT vs. Renu Construction (P) Ltd. [2018] 99 taxmann.com 426 (Delhi) c. CIT vs. Arpit Land Pvt. Ltd. [2017] (Bombay HC) d. CIT v. Sinhagad Techinical Education Society [2017] Civil Appeal No.11080 of 2017 (Supreme Court) e. DCIT vs. Late Shri Pravinsinh N Zala [2020] (ITAT Ranchi Bench) f. Pradeep Sharma vs. ACIT [2021] (ITAT Indore Bench) g. CIT v. RRJ Securities Ltd [2017] 79 taxmann.com 115 (SC) (Supreme Court) h. PepsiCo India Holdings (P.)
Income Tax Appellate Tribunal - Pune Cites 19 - Cited by 0 - Full Document

Jt Commissioner Of Income-Tax (Osd) ... vs Deccan Education Society, Pune on 12 January, 2023

The Assessing Officer gave a finding that the respondent-assessee was not wholly or substantially financed by the Government of India. The ld. CIT(A) without adverting the facts of the case, had merely relied upon the legal proposition, granted 6 ITA No.81/PUN/2021 exemption u/s 10(23C)((iiiab) of the Act. Further, the ld. CIT(A) without dealing with the issue, whether the respondent-assessee was in receipt of donations having nexus with admissions of students or not, simply held that the donations received by the respondent- assessee form part of the corpus funds. It is pertinent to note that if the donations received had direct nexus with admissions of students in the institutions run by society, such donations does not qualify for exemption as held by the Co-ordinate Bench of this Tribunal in the case of Sinhagad Technical Education Society (supra), wherein, the Tribunal following the decision of the Hon'ble Supreme Court in the case of Islamic Academy of Education vs. State of Karnataka [Writ Petition (Civil) 350 of 1993 judgement dated 14.08.2003].
Income Tax Appellate Tribunal - Pune Cites 6 - Cited by 0 - Full Document
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