VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

ITA 1637/PUN/2024Status: DisposedITAT Pune03 September 2025AY 2020-21Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal admitted additional evidence obtained by the assessee through RTI, which had a bearing on the eligibility for deduction. Consequently, the matter was restored to the Assessing Officer for a fresh decision.

What were the facts?

The assessee claimed deduction under Section 80IB(10) for a housing project. The Assessing Officer disallowed the deduction, citing violations of completion timelines and unit area restrictions. The CIT(A) initially allowed the deduction, but the Tribunal later reversed this for a prior assessment year.

What were the issues?

Whether the housing project met the conditions for deduction under Section 80IB(10), and if additional evidence obtained via RTI should be admitted for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 80IB(10),Section 133A,Section 131(d),Section 115JC,Section 271(1)(c)

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Mihir Naniwadekar
For Respondent: Shri Amit Bobde, CIT

PER R.K. PANDA, V.P:

ITA Nos.1634/PUN/2024 to 1636/PUN/2024 filed by the assessee are directed against the common order dated 28.06.2024 of the Ld. CIT(A), Pune -11 confirming the penalty levied by the Assessing Officer u/s 271(1)(c) of the Income SA Nos.7 to 9/PUN/2025

Tax Act, 1961 (hereinafter referred to as

The order continues below.

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