Lalchand Bhagat Ambica Ram v. Commissioner of 80-93 Income-Tax

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Judgments citing Lalchand Bhagat Ambica Ram v. Commissioner of 80-93 Income-Tax

ASSISTANT COMMISSIONER OF INCOME TAX, CUDDALORE vs. CHOLAJI KANNIYALAL, KAMARAJ STREET, VILLUPURAM

In the result, appeal filed by the revenue is dismissed and cross objection filed by the assessee is dismissed

ITA 1674/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Nov 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1674/Chny/2024 & Co No.: 51/Chny/2024 िनधा"रणवष" / Assessment Year: 2017-18 Assistant Commissioner Of Cholaji Kanniyalal, Income Tax, V. No. 191, Kamaraj Street, Circle -1, Villupuram, Cuddalore – 607 002. Tamil Nadu – 605 602. [Pan: Aaepk-4555-E] (अपीलाथ"/Appellant) (Respondent/Cross Objector) Assessee By : Ms. Gouthami Manivasagam, Jcit Department By : Ms. Nidhi D. Jain, Ca सुनवाई की तारीख/Date Of Hearing : 02.09.2024 घोषणा की तारीख/Date Of Pronouncement : 28.11.2024

For Appellant: Ms. Gouthami Manivasagam, JCITFor Respondent: Ms. Nidhi D. Jain, CA

Section 139(1)Section 44ASection 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1674/Chny/2024 & CO No.: 51/Chny/2024 िनधा"रणवष" / Assessment Year: 2017-18 Assistant Commissioner of Cholaji Kanniyalal, Income Tax, v. No. 191, Kamaraj Street, Circle -1, Villupuram, Cuddalore – 607 002. Tamil nadu – 605 602. [PAN: AAEPK-4555-E] (अपीलाथ"/Appellant) (Respondent/Cross Objector) Assessee by : Ms. Go…

URULIKANCHAN GRAMIN BIGARSHETY SAHAKARI PATSANSTHA MARYADIT,PUNE vs. THE INCOME TAX OFFICER, WARD-14(3), PUNE, PUNE

Appeal is allowed in above terms

ITA 555/PUN/2023[2020-21]Status: DisposedITAT Pune29 May 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri Shashank Deogadkar

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.555/PUN./2023 Assessment Year 2020-2021 Urulikanchan Gramin Bigarshety Sahakari The Income Tax Officer, Pathansanstha Maryadit, Ward – 14 (3), Aayakar At and Post Urulikanchan, Sadan, Bodhi Towers, Taluka – Haveli, vs. Salisbury Park, Gultekadi, Urulikanchan, Pune Pune – 411 037. Maharashtra. Maharashtra. PIN 412 202. PAN AAAAU0866D (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Shashank Deogadkar Date of Hearing : 26.05.2023 Date of Pr…

TULJABHAVANI NAGRI SAHKARI PATPEHI LTD,PANVEL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, THANE

Appeal is allowed in above terms

ITA 501/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.501/PUN./2023 Assessment Year 2018-2019 Pr. Commissioner of Tuljabhavani Nagri Sahkari Income Tax, Thane-1, Patpehi Ltd., Pragati, Plot Ashar I.T. Park, A-Wing, No.9, Sector-19, New Panvel, 6th Floor, Wagle Industrial Raigad – 410 206. vs. Estate, Thane (W). Maharashtra. PIN 400 604. PAN AAAAJ2329Q Maharashtra. (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Sardar Singh Meena Date of Hearing : 18.05.2023 Date of Pronouncem…

SHIV SHANTI NAGRI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-2, PUNE

Appeal is allowed in above terms

ITA 490/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod S ShingteFor Respondent: Shri M.G. Jasnani

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.490/PUN./2023 Assessment Year 2018-2019 Shiv Shanti Nagri Sahakari Patsanstha Maryadit, Flat No.2, 1st Floor, Anant Pr. Commissioner of Manohar Co.OP Hsg. Soc. Income Tax, Pune-2, Davi Bhusar Colony, Paud vs. Income Tax Office, PMT Road, Kothrud, Pune. Bldg., Shankar Sheth Maharashtra. Road, Pune-411037 PIN 411 038. Maharashtra. PAN AACAS3116J (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri M.G. Jasnani Date of Hearing : 1…

SHIVAMRUT DOODH UTPADAK SAHAKARI SANGH MARYADIT,SOLAPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-4, PUNE

Appeal is allowed in above terms

ITA 452/PUN/2023[2017-18]Status: DisposedITAT Pune25 May 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Deepak SasarFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.452/PUN./2023 Assessment Year 2017-2018 Shivamrut Doodh Utpadak The PCIT, Pune-4, Sahakari Sangh Maryadit Aayakar Sadan, Bodhi Vijaynagar Vizori, Towers, 548/2B, Salisbury Yeshwantnagar Malshiras, vs. Park, Gultekdi, Pune. Solapur – 413 118 PIN – 411 037. Maharashtra. Maharashtra. PAN AAAAS1180L (Appellant) (Respondent) For Assessee : Shri Deepak Sasar For Revenue : Shri Sardar Singh Meena Date of Hearing : 16.05.2023 Date of Pronouncement : 25.05.2023 O…

PIMPRI CHINCHWAD VIDYUT KRAMCHARI SAHAKRI PATHANSTHA MARYADIT,PUNE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, PUNE

Appeal is allowed in above terms

ITA 408/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Deepak SasarFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…1 ITA.No.408/PUN./2023 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.408/PUN./2023 Assessment Year 2018-2019 Pimpri Chinchwad Vidyut Karmchari Sahakri The PCIT, Pune-3, Patsanstha Maryadit, Ari 3rd Floor, C-Wing, PMT Sahakri Patsanstha MA 204 Commercial Complex, Mohal Complex, 2nd Floor, vs. Shankar-Seth Road, Mohal Complex, Pimpri, Swargate, Pune. Pune – 411 017. Maharashtra. Maharashtra. PIN – 411 037. PAN AAAJP0889N (Appellant) (Respondent) For Assessee : Shri Deepak Sasar For Revenue : Shri Sarda…

SHRI SHARAD GRAMIN BIGAR SHETI SAHAKARI PATHASANSTHA LTD,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-4, PUNE

Appeal is allowed in above terms

ITA 282/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri B.B. ManeFor Respondent: Shri Deepak Garg

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.282/PUN./2023 Assessment Year 2018-2019 Shri Sharad Gramin Bigar The Pr. CIT, Pune-4, Sheti Sahakari Room No.322, 3rd Floor, Pathasanstha Ltd., Sharad Aaykar Sadan, Bodhi Sankul, Malegaon (Bk), vs. Towers, Salisbury Park, Tal.Baramati, Dist. Pune Gultekdi, Pune – 411037. Maharashtra. Maharashtra. PAN AABAS6680G (Appellant) (Respondent) For Assessee : Shri B.B. Mane For Revenue : Shri Deepak Garg Date of Hearing : 22.05.2023 Date of Pronouncement : 25.05.2…

HINDALCO EMPLOYEES COOP CREDIT SOCIETY LTD,TALOGA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, THANE

Appeal is allowed in above terms

ITA 500/PUN/2023[2018-19]Status: DisposedITAT Pune22 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.500/PUN./2023 Assessment Year 2018-2019 Hindalco Employees Co.Op Pr. Commissioner of Credit Society Ltd., Income Tax, Pune-1, C/o. Hindalco Ind Ltd., Ashar I.T. Park, A-Wing, P Box No.5, Plot 2, 6th Floor, Wagle Industrial Taloja – 410 208 vs. Estate, Thane (W). Maharashtra. PIN 400 604. PAN AAAJH0270M Maharashtra. (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Sardar Singh Meena Date of Hearing : 18.05.2023 Date of Pronou…

SUVARNYUG GRAMIN BIGAR SHETI SAH PATSANSTHA MARYA NIMGAONKETKI,PUNE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-4, PUNE

Appeal is allowed in above terms

ITA 495/PUN/2023[2018-19]Status: DisposedITAT Pune22 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Abhay A AvchatFor Respondent: Shri Sardar Singh Meena, CIT

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.495/PUN./2023 Assessment Year 2018-2019 Suvarnyug Gramin Bigar Pr. Commissioner of Sheti Sah Patsanstha Marya Income Tax, Pune-4, Nimgaonketki, Nimgaon Aayakar Sadan, Bodhi Ketki, Indapur, Dist Pune Towers, Salisbur Park, Maharashtra. PIN – 413 120 vs. Gultekadi, Pune-411037. PAN AABAS6163L Maharashtra. (Appellant) (Respondent) For Assessee : Shri Abhay A Avchat For Revenue : Shri Sardar Singh Meena, CIT Date of Hearing : 18.05.2023 Date of Pronouncement…

THE INCOME TAX OFFICER, WARD-10(1), PUNE vs. VASANTRAO NAIK NAGARI SAHAKARI PATSANSTHA , PUNE

Appeal is dismissed in above terms

ITA 368/PUN/2023[2018-19]Status: DisposedITAT Pune15 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G. Jasnani

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.368/PUN./2023 Assessment Year 2018-2019 Vasantrao Naik Nagari The Income Tax Officer, Sahakari Patsanstha Ward-10(1), Maryadit, Vadgaon Anand vs. Pratyakshakar Bhavan, At Post, Alephata, Tal – Akurdi, Pune – 411 044 Junnar, Pune – 412 411 Maharashtra. Maharashtra. PAN AAABV0102A (Appellant) (Respondent) For Revenue : Shri M.G. Jasnani For Assessee : Shri Pramod Shingte Date of Hearing : 03.05.2023 Date of Pronouncement : 15.05.2023 ORDER PER SATBEER SINGH…

SHRIRAM NAGRI SAHAKARI PATSANSTHA LTD,SATARA vs. INCOME TAX OFFICER, WARD-1, SATARA, SATARA

Appeal is allowed in above terms

ITA 342/PUN/2023[2018-19]Status: DisposedITAT Pune04 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prasanna JoshiFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.342/PUN./2023 Assessment Year 2018-2019 Shriram Nagri Sahakari Patsanstha Ltd., At & Post The Income Tax Officer, Patan, Tal. Patan, Dist. Ward-1, vs. Satara – 415 206 Satara – 415 001 Maharashtra. Maharashtra. PAN AAATS7806C (Appellant) (Respondent) For Assessee : Shri Prasanna Joshi For Revenue : Shri Sardar Singh Meena Date of Hearing : 03.05.2023 Date of Pronouncement : 04.05.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for as…

SANT DNYANESHWAR NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-3, PUNE

Appeal is allowed in above terms

ITA 341/PUN/2023[2018-19]Status: DisposedITAT Pune03 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.341/PUN./2023 Assessment Year 2018-2019 Sant Dnyaneshwar Nagari Sahakari Pathsanstha Maryadit, Gala No.18, Ground Floor Manchar, vs. The Pr. CIT, Pune-3, Supermarket At – Manchar, Pune – 411037. Tal-Ambegaon, Pune. Maharashtra. PIN 410 503 Maharashtra. PAN AACAS9748L (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sardar Singh Meena Date of Hearing : 03.05.2023 Date of Pronouncement : 03.05.2023 ORDER PER SATBEER SINGH GODARA, J.M. : T…

VEEJ MANDAL KARMACHARI SAHAKAR PATSANSTHA MARYADIT,SOLAPUR vs. PRICIPAL COMMISSIONER OF INCOME TAX, PUNE-4, PUNE

Appeal is allowed in above terms

ITA 325/PUN/2023[2018-19]Status: HeardITAT Pune02 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.325/PUN./2023 Assessment Year 2018-2019 Veej Mandal Karmachari The Pr. CIT, Pune-4, Sahakari Patsanstha Room No.322, 3rd Floor, Maryadit, 675, South Aaykar Sadan, Bodhi Kasaba, Solapur – 413007. vs. Towers, Salisbury Park, Maharashtra. Gultekdi, Pune – 411037. PAN AAAJV0187B Maharashtra. (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri Sardar Singh Meena Date of Hearing : 02.05.2023 Date of Pronouncement : 02.05.2023 ORDER…

JAYWANTRAO BHOSALE BAGARI SAHAKARI PATSANTHA LTD( NEW NAME - SAHAKAR MAHARSHI JAYWANTRAO BHOSALE(APPA)NAGARI SAHAKARI PATSANSTHA LTD.,SATARA vs. INCOME TAX OFFICER, WARD-1, SATARA, SATARA

Appeal is allowed in above terms

ITA 315/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prasanna JoshiFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.315/PUN./2023 Assessment Year 2018-2019 Sahakar Maharshi Jaywantrao Bhosale (Appa) Nagari Sahakari Patsanstha The Income Tax Officer, Ltd., [Formerly Jaywantrao Ward – 1, Aaykar Bhavan, Byhosle Nagri Sahkari Patsantha Ltd.,], Chawadi vs. Manjunath Manor, Powai Chowk, Guruwar Peth, Naka, Satara – 415 001. Karad, Dist. Satara. PIN – 415 110 Maharashtra. PAN ABEAS3576M (New) PAN AAATJ7969F (Old) (Appellant) (Respondent) For Assessee : Shri Prasanna Joshi Fo…

SOLAPUR MAHANAGARPALIKA SARA vs. ADHARAN SEVEKANCHI SAHAKARI PATSANSTHA LIMITED,SOLAPURVS.PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-4, PUNE

Appeal is allowed in above terms

ITA 306/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod ShingteFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.306/PUN./2023 Assessment Year 2018-2019 Solapur Mahanagarpalika The Pr. CIT, Pune-4, Saravsadharan Sevekanchi Room No.322, 3rd Floor, Sahakari Patsanstha Ltd. Aaykar Sadan, Bodhi 12-Pratik Complex, Laxmi vs. Towers, Salisbury Park, Market Road South, Kasaba, Gultekadi, Solapur – 413 006. Pune – 411 037. Maharashtra. Maharashtra. PAN AAAJS2261F (Appellant) (Respondent) For Assessee : Shri Pramod Shingte For Revenue : Shri Sardar Singh Meena Date of Heari…

SKF EMPLOYEE CO-OPERATIVE CREDIT SOCIETY LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-3, PUNE

Appeal is allowed in above terms

ITA 270/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod ShingteFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.270/PUN./2023 Assessment Year 2018-2019 SKF India Employee Co- operative Credit Society The Pr. CIT, Limited, SKF India Ltd., Pune-3, 3rd Floor, Income Near Chaphekar Chowk, vs. Tax Office, PMT Bldg., Chinchwad, Chinchwad, Shankar Seth Road, Pune – 411 003. Swargate, Pune – 411 037. Maharashtra. Maharashtra. PAN AAAAS0799M (Appellant) (Respondent) For Assessee : Shri Pramod Shingte For Revenue : Shri Sardar Singh Meena Date of Hearing : 01.05.2023 Date…

SUBORDINATE ENGINEERS ASSOCIATION,KOLHAPUR vs. INCOME TAX OFFICER, WARD-2(2), KOLHAPUR, KOLHAPUR

Appeal is allowed in above terms

ITA 260/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri M.G. Jasnani

Section 143(3)Section 263Section 270ASection 40A(7)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.260/PUN./2023 Assessment Year 2018-2019 Subordinate Engineers The Income Tax Officer, Association MSEB Co.OP Ward – 2 (2), 31-C/2, E- Credit Society Ltd., C.S.No.227/1, Plot No.5, E- Ward, Tara Bai Park, Ward, Tarabai Park, Near vs. Kolhapur. Kran Bunglow, Kolhapur. PIN -416 003 Maharashtra. Maharashtra. PAN AACAM3801A (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri M.G. Jasnani Date of Hearing : 01.05.2023 Date of Pronouncement : 01.0…