IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2022-23 Indian Medical Association Pune Branch DCIT, Exemption Circle, 992, DR Nitu Mandke House, Tilak Vs. Pune Road, Pune – 411002 PAN: AAATI2653M (Appellant) (Respondent)

Assessee by : Shri Nikhil S Pathak Department by : Shri Vidya Ratna Kishore Date of hearing : 18-12-2025 Date of pronouncement : 20-02-2026

O R D E R

PER R.K. PANDA, V.P:

This appeal filed by the assessee is directed against the order dated

30.06.2025 of the Ld. Addl / JCIT(A)-5, Delhi relating to assessment year 2022-

23.

2. Facts of the case, in brief, are that the assesse is a public charitable trust formed under the Bombay Public Trust Act, 1950. It carries on various activities towards benefit of society at large. It filed its updated return of income u/s 139(8A) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on 18.12.2023 declaring total income of Rs.7,72,110/-. The return was filed after offering short term capital gain of Rs.3,73,849/- and long term capital gain of Rs.3,98,857/-, while simultaneously claiming exemption u/s 11 of the Act