10B in Pr. CIT v. Wipro Ltd. (288 Taxmann 491)

RAJGOR AGRO LIMITED,AHMEDABAD vs. ITO, WARD-7(2)(1), AHMEDABAD

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

ITA 2105/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad07 Apr 2026AY 2024-25

Bench: Addl./Joint Cit(A), Who Has Confirmed The Disallowance On The Ground That The Assessee Opted For New Tax Regime Under Section 115Baa Of The Act & Filed Form No. 10-Ic On 28.12.2024. Since Both The Return Of Income & Form No. 10-Ic Have Been Filed Belatedly, The Addl./Joint Cit(A) Dismissed The Assessee’S Appeal.

Section 10BSection 10B(5)Section 115BSection 139(1)Section 143(1)Section 72

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2105/Ahd/2025 Assessment Year: 2024-25 Rajgor Agro Limited The ITO 1118, Fortune Business Hub, Ward-7(2)(1), Near Satyamev Elysiym, Sola, Vs Ahmedabad Ahmedabad-380060 Gujarat PAN: AAMCR0598R (Appellant) (Respondent) Assessee Represented: Shri Parin Shah, CA Revenue Represented: Shri Rameshwar P Meena, Sr. D.R. Date of hearing : 18-03-2026 Date of pronouncement : 07-04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the…

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

ITA 2492/BANG/2025[2022-23]Status: DisposedITAT Bangalore07 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNADARARAJAN K., JUDICIAL MEMBER ITA Nos. 2491 & 2492/Bang/2025 Assessment Year : 2021-22 & 2022-23 M/s. Aditi Educational Trust, C/o. Fiscal Law Partners, The Income Tax Officer Advocates, #32/2, 18th Cross, [Exemptions] Sadashivanagar, Vs. Ward- 1 Bengaluru - 560080. Bengaluru. PAN No: AABTA6204B APPELLANT RESPONDENT Appellant by : Ms. Smriti Atreya & Shri Hemant Pai, Advocates Respondent by : Shri. Balusamy. N - JCIT Date of Hearing : 09-03-2026 Date of Pronouncement : 07-04-2026 O R D E R P…

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

ITA 2491/BANG/2025[2021-22]Status: DisposedITAT Bangalore07 Apr 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNADARARAJAN K., JUDICIAL MEMBER ITA Nos. 2491 & 2492/Bang/2025 Assessment Year : 2021-22 & 2022-23 M/s. Aditi Educational Trust, C/o. Fiscal Law Partners, The Income Tax Officer Advocates, #32/2, 18th Cross, [Exemptions] Sadashivanagar, Vs. Ward- 1 Bengaluru - 560080. Bengaluru. PAN No: AABTA6204B APPELLANT RESPONDENT Appellant by : Ms. Smriti Atreya & Shri Hemant Pai, Advocates Respondent by : Shri. Balusamy. N - JCIT Date of Hearing : 09-03-2026 Date of Pronouncement : 07-04-2026 O R D E R P…

DCM SHRIRAM INDUSTRIS LTD,NEW DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

…ITA No. 2166/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGEMDRA PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2166 /Del./2022, A.Y. 2018-19 DCM Shri Ram Industries Ltd. Vs. DCIT, 6th Floor Kanchenjunga Building 18 Circle-7(1) Barkhamba Road, New Delhi New Delhi PAN: AAACD0204C (Appellant) (Respondent) Assessee by Shri Pradeep Dinodia, CA Shri Ravi Kumar, CA & Ms. Shruti Gupta, CA Revenue by Ms. Anima Barnwal, CIT DR Date of Hearing 10/02/2026 Date of Pronouncement 18/03/2026 ORDER PER S. RIFAUR RAHMAN, AM This appeal has been filed…

JAYANTILAL MOOLCHAND VANIGOTA,MUMBAI vs. ITO WARD, 42(2)(3), MUMBAI

In the result, grounds of appeal raised by assessee are allowed

ITA 5835/MUM/2025[2023-24]Status: DisposedITAT Mumbai27 Jan 2026AY 2023-24

Bench: Shri Pawan Singh(Physical Hearing) Jayantilal Moolchand Vanigota Ito,Ward-42(2)(3), Mumbai 1602, Aaditya Tower, B-Wing, Vs 753, Kautilya Bhavan, Bandra V.P. Road, Girgaon, Kurla Complex, Bandra (East), Mumbai – 400007. Mumbai – 400051. [Pan No. Abtpv9460D] Appellant / Assessee Respondent / Revenue

Section 115BSection 139(1)Section 254(1)Section 80A(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Jayantilal Moolchand Vanigota ITO,Ward-42(2)(3), Mumbai 1602, Aaditya Tower, B-Wing, Vs 753, Kautilya Bhavan, Bandra V.P. Road, Girgaon, Kurla Complex, Bandra (East), Mumbai – 400007. Mumbai – 400051. [PAN No. ABTPV9460D] Appellant / Assessee Respondent / Revenue Assessee by Shri R.C. Modi a/w Ms. Ketki Rajeshirke, CA Revenue by Shri B. Laxmikanth, Sr. DR Date of institution of appeal 23.09.2025 Date of hearing 27.01.2026 Date of pronouncement 27.01.2026 Order under section 254(1) of Income Tax…

SEARCE LOGISTICS ANALTICS LLP,PUNE vs. DCIT, CIR-2, PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1468/PUN/2025[2018-19]Status: DisposedITAT Pune25 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1468/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Searce Logistics Analytics V The Dcit, Llp, S Circle-2, Pune. It 6 Blue Ridge, Rajiv Gandhi It Park Phase-1, Hinjewadi, Pune – 411027. Pan: Abwfs3166N Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 02/09/2025 Date Of Pronouncement 25/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 01.05.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Sections 143(3A) & 143(3B) Of The Income

Section 10ASection 143(3)Section 250

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1468/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Searce Logistics Analytics V The DCIT, LLP, s Circle-2, Pune. It 6 Blue Ridge, Rajiv Gandhi IT Park Phase-1, Hinjewadi, Pune – 411027. PAN: ABWFS3166N Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Amit Bobde –CIT(DR) Date of hearing 02/09/2025 Date of pronouncement 25/09/2025 आदेश/ ORDER PER DR. DIPAK P…

ELECTRONICA FINANCE LIMITED,PUNE vs. INCOME TAX OFFICER, PMT BUILDING, PUNE

In the result, the appeal of the assessee stands allowed

ITA 1112/PUN/2025[2023-24]Status: DisposedITAT Pune26 Aug 2025AY 2023-24

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1111 & 1112/Pun/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. Dcit, Cpc, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. Pan : Aaace4577B Appellant Respondent Assessee By : Shri Narendra Joshi (Virtual) Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 21.08.2025 Date Of Pronouncement : 26.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 28.02.2025 Passed By Ld. Addl./Jcit(A)-1, Surat [‘Ld. Cit(A)’] For The Assessment Years 2022-23 & 2023-24 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1111/Pun/2025 For Assessment Year 2022-23 As The Lead Case For Adjudication.

For Appellant: Shri Narendra Joshi (Virtual)

Section 139(1)Section 143(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1111 & 1112/PUN/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. DCIT, CPC, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. PAN : AAACE4577B Appellant Respondent Assessee by : Shri Narendra Joshi (Virtual) Revenue by Shri Ramnath P. Murkunde : Date of hearing : 21.08.2025 Date of pronouncement : 26.08.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned ap…

ELECTRONICA FINANCE LIMITED,PUNE vs. INCOME TAX OFFICER, PMT BUILDING, PUNE

In the result, the appeal of the assessee stands allowed

ITA 1111/PUN/2025[2022-23]Status: DisposedITAT Pune26 Aug 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1111 & 1112/Pun/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. Dcit, Cpc, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. Pan : Aaace4577B Appellant Respondent Assessee By : Shri Narendra Joshi (Virtual) Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 21.08.2025 Date Of Pronouncement : 26.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 28.02.2025 Passed By Ld. Addl./Jcit(A)-1, Surat [‘Ld. Cit(A)’] For The Assessment Years 2022-23 & 2023-24 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1111/Pun/2025 For Assessment Year 2022-23 As The Lead Case For Adjudication.

For Appellant: Shri Narendra Joshi (Virtual)

Section 139(1)Section 143(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1111 & 1112/PUN/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. DCIT, CPC, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. PAN : AAACE4577B Appellant Respondent Assessee by : Shri Narendra Joshi (Virtual) Revenue by Shri Ramnath P. Murkunde : Date of hearing : 21.08.2025 Date of pronouncement : 26.08.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned ap…

MANGAL TIRTH ESTATE LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI

In the result the appeal of the assessee is allowed

ITA 30/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, Vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [Pan:Aaacm-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 14.05.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax, Appeal, Addl/ Jcit (A)-4, Hyderabad, For The Assessment Year 2020-21, Vide Order Dated 07.11.2024. 2. The Brief Facts Of The Case Are That The Assessee Is A Company Filed Its Return Of Income For The A.Y.2020-21 On 17.11.2020 Declaring Total Income Of Rs.11,20,57,920/-. The Return Of Income Was Processed By The Ao, Cpc, Bangalore On 29.12.2021 & Raised A Demand Of Rs.93,79,350/- By Denying The Beneficial Tax Rate As Per Section 115Baa Of The Act & By Applying The Tax Rate Of 30%.

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T

Section 115BSection 119(2)(b)Section 154

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [PAN:AAACM-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent by…

BANSAL CORELAM PVT LTD.,NEW DELHI vs. ITO WARD-32(3), NEW DELHI

Accordingly, the grounds raised by the assessee are allowed

ITA 1856/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Nov 2024AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshbansal Corelam Pvt. Ltd Vs. Ito, C-167, Mp Enclave, Maurya Ward-32(3), Enclave, Pitampura, New New Delhi Delhi (Appellant) (Respondent) Pan:Aadcb7341M

For Appellant: Shri Gurjeet Singh, CAFor Respondent: Shri Poojan Rana, Sr. DR

Section 10BSection 10B(5)Section 115BSection 139(1)Section 139(4)Section 143(1)Section 72

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Bansal Corelam Pvt. Ltd Vs. ITO, C-167, MP Enclave, Maurya Ward-32(3), Enclave, Pitampura, New New Delhi Delhi (Appellant) (Respondent) PAN:AADCB7341M Assessee by : Shri Gurjeet Singh, CA Revenue by: Shri Poojan Rana, Sr. DR Date of Hearing 18/11/2024 Date of pronouncement 26/11/2024 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.1856/Del/2023 for AY 2021-22, arises out of 1. the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter refe…

SHRI DATTA GRAMIN BIGAR SHETI SAHAKARI PATASANSTHA MARYADIT,MIRAJ, SANGLI vs. INCOME TAX OFFICER, WARD SANGLI

In the result, appeal of the assessee is dismissed

ITA 1787/PUN/2024[2023-24]Status: DisposedITAT Pune07 Nov 2024AY 2023-24

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपीलसं. / Ita No.1787/Pun/2024 िनधा"रणवष" / Assessment Year:2023-24 Shri Datta Gramin Bigar V The Income Tax Officer, Sheti Sahakari Patanstha S Ward-(1), Sangli. Maryadit, Wale Galli, At Post Nandre, Miraj, Sangli – 416312. Pan: Aagas4028M Appellant/ Assessee Respondent / Revenue Assessee By Shri Narendra Joshi – Ar Revenue By Smt. Shabana Parveen – Add.Cit(Dr) Date Of Hearing 06/11/2024 Date Of Pronouncement 07/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 27.06.2024 For A.Y.2023-24. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & Law, Ld Cit(A) Has Erred In Not Allowing Deduction Under Section 80P Of The Act & Failed To Consider The Fact That The Appellant Is Registered Under The Co-Operative Societies Act & Eligible For Deduction Under Section 80P.

Section 10ASection 10BSection 143(1)Section 250Section 80A(5)Section 80P

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.1787/PUN/2024 िनधा"रणवष" / Assessment Year:2023-24 Shri Datta Gramin Bigar V The Income Tax Officer, Sheti Sahakari Patanstha s Ward-(1), Sangli. Maryadit, Wale Galli, at post Nandre, Miraj, Sangli – 416312. PAN: AAGAS4028M Appellant/ Assessee Respondent / Revenue Assessee by Shri Narendra Joshi – AR Revenue by Smt. Shabana Parveen – Add.CIT(DR) Date of hearing 06/11/2024 Date of pronouncement 07/11/2…

KISHAN GOPAL RUNGTA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-1, JAIPUR, JAIPUR

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

ITA 609/JPR/2024[2018-19]Status: DisposedITAT Jaipur14 Aug 2024AY 2018-19

Bench: The Order Passed U/S 143(1) Of The Act On 12.01.2020 Ignoring That Audit Report In Form No. 10Ccb Was Filed On 22.04.2019. 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3. Necessary Cost Be Awarded To The Assessee.”

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 143(1)Section 250Section 288Section 80Section 801ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 609/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Kishan Gopal Rungta Pvt. Ltd., DCIT, Vs. Jaipur Circle-01, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECK 1810 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra (Addl.CIT)…

OAN INDUSTRIES PRIVATE LIMITED,JAIPUR vs. ITO, WARD 4(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 584/JPR/2024[2023-24]Status: DisposedITAT Jaipur10 Jul 2024AY 2023-24

Bench: Shri Sandeep Gosain & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.584/Jpr/2024 िनधा"रण वष" / Assessment Year : 2023-24 Oan Industries Private The Income Tax Limited, V Officer, 134, Malhotra Nagar, Near S Ward-4(2), Jaipur. Vidyadhar Nagar Stadium, Vidyadhar Nagar, Jaipur, Rajasthan – 302039. Pan: Aacco9587F Appellant / Assessee Respondent / Revenue Assessee By Shri Mukesh Khandelwal – Ca Revenue By Shri Rajesh Kumar Meena- Addl.Cit(Dr) Date Of Hearing 04/07/2024 Date Of Pronouncement 10/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Addl.Commissioner Of Income Tax/Jcit(Appeals)-2, Pune U/Sec.250 Of The Income Tax Act, 1961; For A.Y.2023-24 Dated Oan Industries Private Limited [A]

Section 115JSection 119(2)(b)Section 143(1)Section 250Section 4Section 44ASection 5Section 7Section 80

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ जयपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.584/JPR/2024 िनधा"रण वष" / Assessment Year : 2023-24 OAN Industries Private The Income Tax Limited, V Officer, 134, Malhotra Nagar, Near s Ward-4(2), Jaipur. Vidyadhar Nagar Stadium, Vidyadhar Nagar, Jaipur, Rajasthan – 302039. PAN: AACCO9587F Appellant / Assessee Respondent / Revenue Assessee by Shri Mukesh Khandelwal – CA Revenue by Shri Rajesh Kumar Meena- Addl.CIT(DR) Date of hearing 04/07/2024…

APRAMEYA ENGINEERING LIMITED,AHMEDABAD vs. WARD 1(1)(1), INCOME TAX OFFICER , AHMEDABAD

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed

ITA 456/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year: 2022-23 Aprameya Engineering Limited The Income Tax Officer 908, 9Th Floor, Vs Ward-1(1)(1) Venus Atlantis Ahmedabad Corporate Park Anandnagar, Prahlad Nagar Ahmedabad – 380 015 (Gujarat) Pan: Aawca 3138 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ca Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 11/06/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal By The Assessee Is Directed Against The Order Of The Add/Jt. Commissioner Of Income Tax (Appeals) – 5 Mumbai (Hereinafter Referred As “The Cit(A)”), Dated 23-02-2024, Which Dismissed The Assessee'S Appeal Against The Intimation Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”), Passed By The Central Processing Centre (Cpc) For The Assessment Year (Ay) 2022-23. The Primary Issue Is The Rejection Of The Assessee'S Claim For Taxation At A Lower Rate Under Section Aprameya Engineering Ltd. Vs. Ito Asst. Year : 2022-23

For Appellant: Shri Sunil Talati, CAFor Respondent: Shri Ketan Gajjar, Sr.DR

Section 115BSection 119(2)(b)Section 143(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ, ‘B’ अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “B ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER Assessment Year: 2022-23 Aprameya Engineering Limited The Income Tax Officer 908, 9th Floor, Vs Ward-1(1)(1) Venus Atlantis Ahmedabad Corporate Park Anandnagar, Prahlad Nagar Ahmedabad – 380 015 (Gujarat) PAN: AAWCA 3138 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) As…

SOLAPUR DIST M S K SAMITI H MASTER T AND N T PATH MYDT PANDHARPUR,PANDHARPUR vs. ITO, WARD 2, PANDHARPUR

In the result appeal of the assessee is dismissed

ITA 804/PUN/2023[2017-18]Status: DisposedITAT Pune08 Mar 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 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(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

Section 139(1)Section 144Section 250Section 80Section 80ASection 80PSection 8OSection 8Q

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.804/PUN/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T and N T Path V Ward-2, Pandharapur. MydtPandharpur, s 3980, Station Road, Pandharpur. Maharashtra – 413304. PAN: AANAS9890E Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 15/02/2024 Date of pronouncement 08/03/2024 आदेश/ ORDER…