EBR Enterprises v. Union of India

107 Taxmann.com 220High Court2019#1666 most cited

What is EBR Enterprises v. Union of India authority for?

Deductions under Chapter VI-A (e.g., Sections 10B, 10BA) and other specified provisions are not allowable if the claim is not explicitly made in the return of income as mandated by Section 80A(5). Such a claim cannot be subsequently entertained during assessment proceedings or even during revision proceedings under Section 264.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

EBR Enterprises v. Union of India · Section 80A(5) · Section 264 · claim for deduction · return of income · Chapter VI-A deductions · no deduction if not claimed in return · revision proceedings · Bombay High Court · Goetz India Ltd.

Also reported as

415 ITR 139266 Taxmann 15

Sections most often in play

Section 80A(5)Section 80ACSection 80PSection 139(1)Section 142(1)Section 148Section 35DSection 37(1)

Issues it is cited on

section 10basection 80ac(ii)section 80a(5)section 104section 80p(2)(i)section 10bsection 80asection 80acsection 80p(1)section 139(4)section 264section 80c

Judgments citing EBR Enterprises v. Union of India

APAR INDUSTRIES LTD,MUMBAI vs. DCIT, CC6(1), MUMBAI

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

ITA 8757/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Apr 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Pawan Singh () Assessment Year: 2015-16

For Appellant: Mr. Vijay MehtaFor Respondent: Mr. Rajesh Kumar Yadav, CIT DR
Section 115JSection 143(3)Section 14ASection 32ASection 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAWAN SINGH (JUDICIAL MEMBER) Assessment Year: 2015-16 Apar Industries Ltd., DCIT CC 6(1), Apar House, Corporate Park, 445/Kautilya Bhavan, C-41 to C- Building No. 5, Sion Trombay Vs. 43, G Block, Bandra Kurla Road, Chembur, Complex, Bandra (East), Mumbai-400071. Mumbai-400051. PAN NO. AAACG 1840 M Appellant Respondent Assessee by : Mr. Vijay Mehta Revenue by : Mr. Rajesh Kumar Yadav, CIT DR Date of Hearing : 30/03/2026 Date of pronouncement : 07/04/2026 ORDER PER OM PRAKASH KANT, AM This appe…

FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

Appeal is allowed

ITA 3595/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3595/Del/2025 : Asstt. Year: 2018-19 Fis Global Business Solutions India Vs Dcit, Pvt. Ltd., S-405, Lgf, Greater Circle-7(1), Kailash, Part-Ii, Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaach2815H Assessee By : Ms. Sumish Murgai, Ca, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074701797(1) Dated 19.03.2025, In Proceedings U/S 14(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Sumish Murgai, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR
Section 139(1)Section 14(3)Section 80A(5)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3595/Del/2025 : Asstt. Year: 2018-19 FIS Global Business Solutions India Vs DCIT, Pvt. Ltd., S-405, LGF, Greater Circle-7(1), Kailash, Part-II, Delhi-110048 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACH2815H Assessee by : Ms. Sumish Murgai, CA, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, CA Revenue by : Sh. Yogeshwer Sharma, Sr. DR Date of Hearing: 28.01.2026 Date of Pronouncement: 28.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member…

SHRI SWAMI VIVEKANAND NAGARI SAHAKARI PAT SANSTHA MARYADIT,PANDHARPUR vs. INCOME TAX OFFICER WARD 2 PANDHARPUR , PANDHARPUR

In the result, appeal filed by the Assessee is dismissed

ITA 1406/PUN/2025[2017-18]Status: DisposedITAT Pune06 Jan 2026AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 139(1)Section 142(1)Section 143(2)Section 144Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)

…eyond the time allowed u/s.139,142 and 148 is Invalid Return and hence as per section 80A(5) of the Act, Assessee was held to be not eligible for deduction u/s.80P of the Act. 7.8 TheHon’ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay)[04-06-2019] has held as under : Quote, “5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 10A or Section 10AA or Section 10B or Section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deductio…

DCIT, MUMBAI vs. KOTAK MAHINDRA BANK LIMITED, MUMBAI

The appeal of the assessee is allowed for statistical purposes and the appeal of the Revenue is dismissed

ITA 4829/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Nov 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur Agrawal a/wFor Respondent: Shri Ritesh Misra, CIT-DR
Section 35DSection 37(1)

…expenditure in the P&L A/c. and accordingly, no claim is made in the return of income. Now this claim cannot be made either during assessment proceedings or appellate proceedings. The Jurisdictional High Court in the case of EBR Enterprises vs. Union of India 415 ITR 139 (Bom) held that if the claim is not made in the return of income for deduction, the same cannot be allowed in the proceedings u/s.264 of the Act. Even in the case of Goetz India Ltd. vs. CIT reported in 284 ITR 323 (SC), the Hon'ble Supreme Court held that the assessee can amend the return filed for making a claim of deduction only by filing revi…

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

The appeal of the assessee is allowed for statistical purposes and the appeal of the Revenue is dismissed

ITA 4501/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Nov 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur Agrawal a/wFor Respondent: Shri Ritesh Misra, CIT-DR
Section 35DSection 37(1)

…expenditure in the P&L A/c. and accordingly, no claim is made in the return of income. Now this claim cannot be made either during assessment proceedings or appellate proceedings. The Jurisdictional High Court in the case of EBR Enterprises vs. Union of India 415 ITR 139 (Bom) held that if the claim is not made in the return of income for deduction, the same cannot be allowed in the proceedings u/s.264 of the Act. Even in the case of Goetz India Ltd. vs. CIT reported in 284 ITR 323 (SC), the Hon'ble Supreme Court held that the assessee can amend the return filed for making a claim of deduction only by filing revi…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…ssee, and held that the deduction is to be disallowed even prior to 2018. Relevanit extract of the order is as under: 8 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 The Hon'ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under: Quote, 5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 104 or Section 107 or Section 10B or Section 10BA or under any provision of the said Chapter-VI A under the heading "C.-Deduction in respect of certain incomes no deduc…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…ssee, and held that the deduction is to be disallowed even prior to 2018. Relevanit extract of the order is as under: 8 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 The Hon'ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under: Quote, 5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 104 or Section 107 or Section 10B or Section 10BA or under any provision of the said Chapter-VI A under the heading "C.-Deduction in respect of certain incomes no deduc…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…ssee, and held that the deduction is to be disallowed even prior to 2018. Relevanit extract of the order is as under: 8 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 The Hon'ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under: Quote, 5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 104 or Section 107 or Section 10B or Section 10BA or under any provision of the said Chapter-VI A under the heading "C.-Deduction in respect of certain incomes no deduc…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

ITA 566/NAG/2024[2015-16]Status: DisposedITAT Nagpur10 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80PSection 80P(1)

…hirakkal Services of Kerala High Court relied upon by the assessee, and held that the deduction is to be disallowed even prior to 2018. Relevanit extract of the order is as under: The Hon'ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under: Quote, 5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 104 or Section 107 or Section 10B or Section 10BA or under any provision of the said Chapter-VI A under the heading "C.-Deduction in respect of certain incomes no deduc…

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

…n a taxing statute the provisions are to be read as they are and they are to be literally construed, more particularly in a case of exemption sought by an assessee.” Unquote. 7.4 The Hon’ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under : Quote, “ 5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 10A or Section 10AA or Section 10B or Section 10BA 4 or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes…

MALANADU CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPEMENT BANK LTD,NEDUMANGAD vs. ITO, WARD-1 & TPS, THODUPUZHA

Appeal is dismissed in above terms

ITA 195/COCH/2024[2017-2018]Status: DisposedITAT Cochin07 Nov 2024AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Premjith Nagendran, AdvocateFor Respondent: Smt.V.Swarnalatha, Sr.DR
Section 139(1)Section 144Section 80ASection 80A(5)Section 80P

…law and on facts in rejecting it’s sec.80P deduction claim, the clinching fact which emerges from a perusal of the case file is that the same had never been claimed in “a return” as per sec.80A(5) of the Act. Case law EBR Enterprises vs. Union of India [2019] 415 ITR 139 (Bom.) is found to have already settled the issue in Revenue’s favour. We thus uphold the CIT(A)-NFAC’s impugned findings to this effect in page-3 paras 4.3 to 5 of the lower appellate discussion. 3. We make it clear before parting that although the legislature has amended sec.80AC(ii) w.e.f. 01.04.2018 that a return in such an instance has to b…

M/S MYLACHEL SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO WARD 2(4), TRIVANDRUM

Appeal is dismissed

ITA 435/COCH/2023[2011-12]Status: DisposedITAT Cochin12 Sept 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.V.Swarnalatha, Sr.DR
Section 250Section 80A(5)Section 80P

…o comply with the rigor of sec.80A(5) of the Act. Learned counsel is fair enough to not disputing this clinching factual 2 ITA No.435/Coch/2023. Mylachel SCB Ltd. position. That being the case, we conclude in light of EBR Enterprises v. Union of India (2019) 415 ITR 139 (Bom.) that the impugned claim has rightly been disallowed by the lower authorities. Ordered accordingly. 3. Delay of 12 days in filing this appeal before the Tribunal is condoned. 4. This assessee’s appeal is dismissed. Order pronounced in the open court on this 12th Day of September, 2024. (Amarjit Singh) JUDICIAL MEMBER Cochin ; Dated : 12t…

DIVYADATTA DIGAMBER NAGARI SAHAKARI PATSANSTHA LIMITED SATARA,KOREGAON vs. INCOME TAX OFFICER, SATARA

The appeal of the assessee is ALLOWED in above terms

ITA 651/PUN/2024[2013-14]Status: DisposedITAT Pune13 Aug 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 651/Pun/2024 निर्धारण वषा / Assessment Year : 2013-14 Divyadatta Digamber Nagari Sahakari Patsanstha Moti Heights, Azaad Chowk, New St-Stand, Koregaon, Satara-415501 Pan: Aaeas1871L . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pr[mo^ Scnat_ [‘L^. AR’]For Respondent: Mr Uma Shankar Prasad [‘Ld. DR’]
Section 139(1)Section 143(1)Section 154Section 250Section 80Section 80ASection 80A(5)Section 80P(2)

…originally filed by it on 27/09/2013 u/s 139(1) of the Act, reiterated forerunner first appellate findings in light of section 80A(5) of the Act and by pl[]cna r_lc[n]_ on Hon’\l_ Jurcs^c]tcon[l Bombay High Court’s decision in ‘EBR Enterprises Vs UOI’ [2019, 415 ITR 139 (Bom)] dismantled the assessee’s pl_[ `or 80P(2) deduction raised by it first- time through application for rectification u/s 154 of the Act, 3 Pained by the actions of tax authorities below, the assessee instituted the present appeal with a sole & substantive ground for claim of 80P(2) deduction as under (reproduced); On the facts and in the ci…

SHANKARRAO SHELAR NAGARI SAH PATSANSTHA MARYA,DEHU ROAD PUNE vs. INCOME TAX OFFICER WARD 9(3) PUNE, AKRUDI , PIMPRI-CHINCHWAD

In the result, the appeal filed by the appellant society is dismissed

ITA 1183/PUN/2024[2017-18]Status: DisposedITAT Pune13 Aug 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1183/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Deepak S. SasarFor Respondent: Shri Rajesh Gawali
Section 139Section 142(1)Section 264Section 80ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1183/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Shankarrao Shelar Nagari Vs. Income Tax Officer, Sah. Patsanstha Marya, Ward-9(3), Pune 8 Laxmi Apartment, Opp. Pandit Jawaharlal Nehru Karyalaya, Pune – 412101 Maharashtra PAN : AAAAL1969J Appellant Respondent Assessee by : Shri Deepak S. Sasar Revenue by : Shri Rajesh Gawali Date of hearing : 13.08.2024 Date of pronouncement : 13.08.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed a…

SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL vs. INCOME TAX OFFICER KUDAL, KUDAL

In the result, appeal of the assessee is dismissed

ITA 968/PUN/2023[2018-19]Status: DisposedITAT Pune15 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 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 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 144Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

…ted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification.” 8. The Hon’ble Bombay High Court in the case of EBR Enterprises vs Union of India 415 ITR 139 (Bombay)[04-06-2019] has held as under : Quote, “5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 10A or Section 10AA or Section 10B or Section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deductio…

SWATANTRAVIR SAVARKAR NAGARI SAHAKARI PATSANSTHA MARYADIT,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(3), NASHIK, NASHIK

Accordingly. The assessee’s “lead” appeal ITA.No.881/PUN./2023 is dismissed in above terms

ITA 882/PUN/2023[2017-18]Status: DisposedITAT Pune19 Mar 2024AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Smt. Neha Deshpande
Section 124(3)(a)Section 127Section 143(3)Section 144Section 148Section 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.881 & 882/PUN./2023 [E-APPEALS] Assessment Years 2012-2013 & 2017-2018 Swatantravir Savarkar The Income Tax Officer, Nagari Sahakari Patsanstha Ward – 1 (3), Income Tax Office, Maryadit, 1, Javer Bhuvan, vs. Kendriya Rajaswa Bhawan, Opp. Rathi Sadan, Subnash Gadkari Chowk, Old Agra Road, Road, Nashik Road, Nashik. Nashik – 422 022 PIN – 422 101. Maharashtra. Maharashtra. PAN AAQCS3784G (Appellant) (Respondent) For Assessee : -None- For Revenue : Smt. Neha Deshpande Date of Hearing : 13.03.2024…

SWATANTRAVIR SAVARKAR NAGARI SAHAKARI PATSANSTHA MARYADIT,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(3), NASHIK, NASHIK

Accordingly. The assessee’s “lead” appeal ITA.No.881/PUN./2023 is dismissed in above terms

ITA 881/PUN/2023[2012-13]Status: DisposedITAT Pune19 Mar 2024AY 2012-13

Bench: Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Smt. Neha Deshpande
Section 124(3)(a)Section 127Section 143(3)Section 144Section 148Section 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.881 & 882/PUN./2023 [E-APPEALS] Assessment Years 2012-2013 & 2017-2018 Swatantravir Savarkar The Income Tax Officer, Nagari Sahakari Patsanstha Ward – 1 (3), Income Tax Office, Maryadit, 1, Javer Bhuvan, vs. Kendriya Rajaswa Bhawan, Opp. Rathi Sadan, Subnash Gadkari Chowk, Old Agra Road, Road, Nashik Road, Nashik. Nashik – 422 022 PIN – 422 101. Maharashtra. Maharashtra. PAN AAQCS3784G (Appellant) (Respondent) For Assessee : -None- For Revenue : Smt. Neha Deshpande Date of Hearing : 13.03.2024…

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

…in a taxing statute the provisions are to be read as they are and they are to be literally construed, more particularly in a case of exemption sought by an assessee.” Unquote. 7.4 The Hon’ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under : Quote, “ 5. As per this provision, where the assessee fails to make a claim in his return of income for any deduction under Section 10A or Section 10AA or Section 10B or Section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes",…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

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