Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

…fficiency of reasons beyond undeliberate delay in instituting these appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), deem it fit to condone the delay holding that ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 2. Without reproducing the grounds of appeal, it shall suffice to state that, the present bunch of appeal seeks to adjudicate dual issue of authorisation of levy…

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

…fficiency of reasons beyond undeliberate delay in instituting these appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), deem it fit to condone the delay holding that ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 2. Without reproducing the grounds of appeal, it shall suffice to state that, the present bunch of appeal seeks to adjudicate dual issue of authorisation of levy…

Janeev Charitable Foundation, Kolhapur vs. Commissioner of Income Tax, Exemption, Pune

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1311 & 1312/Pun/2023 Janeev Charitable Foundation Manorama, Plot No. 25, Behind Raigad Colony, Panchgaon Road, Kolhapur-416012. Pan:Aabtj7868A . . . . . . . अपीलार्थी / Appellant

…ively. 2. After vouching sufficiency of reasons beyond 38 & 76 days delay in instituting these twin appeals respectively, we deem it fit to condone the delay in the light of ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC) and proceeded for adjudicate the issues in terms of grounds of appeal. ITAT-Pune Page 1 of 4 Janeev Charitable Foundation Vs CIT(E) ITA No.1311 & 1312/PUN/2023 3. Briefly stated facts borne out of these case records are; 3.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G of the Act, purs…

Janeev Charitable Foundation, Kolhapur vs. Commissioner of Income Tax, Exemption, Pune

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1311 & 1312/Pun/2023 Janeev Charitable Foundation Manorama, Plot No. 25, Behind Raigad Colony, Panchgaon Road, Kolhapur-416012. Pan:Aabtj7868A . . . . . . . अपीलार्थी / Appellant

…ively. 2. After vouching sufficiency of reasons beyond 38 & 76 days delay in instituting these twin appeals respectively, we deem it fit to condone the delay in the light of ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC) and proceeded for adjudicate the issues in terms of grounds of appeal. ITAT-Pune Page 1 of 4 Janeev Charitable Foundation Vs CIT(E) ITA No.1311 & 1312/PUN/2023 3. Briefly stated facts borne out of these case records are; 3.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G of the Act, purs…

Association of Otolaryngologists Ahmednagar, Ahmednagar vs. Commissioner of Income Tax, Exemption, Pune

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1112 & 1111/Pun/2023 Association Of Otolaryngologists Ahmednagar Plot No. 08, Gajanan Hospital, Delhi-Gate Satbhai Mala, Ahmednagar-414001 Pan:Aahta1373K . . . . . . . अपीलार्थी / Appellant

…Act, 1961 [‘the Act’]. 2. After vouching sufficiency of reasons beyond 143 days delay in instituting these twin appeals, we deem it fit to condone the delay in the light of ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC) and proceeded for adjudicate the issues on merit. ITAT-Pune Page 1 of 4 Association of Otolaryngolosits Ahmednagar ITA No.1112 & 1111/PUN/2023 3. Briefly stated facts borne out of these case records are; the appellant assessee was accorded a provisional registration u/s 12A & 80G of the Act, pursuant to which it has e-filed its application…

Association of Otolaryngologists Ahmednagar, Ahmednagar vs. Commissioner of Income Tax- Exemption, Pune

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1112 & 1111/Pun/2023 Association Of Otolaryngologists Ahmednagar Plot No. 08, Gajanan Hospital, Delhi-Gate Satbhai Mala, Ahmednagar-414001 Pan:Aahta1373K . . . . . . . अपीलार्थी / Appellant

…Act, 1961 [‘the Act’]. 2. After vouching sufficiency of reasons beyond 143 days delay in instituting these twin appeals, we deem it fit to condone the delay in the light of ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC) and proceeded for adjudicate the issues on merit. ITAT-Pune Page 1 of 4 Association of Otolaryngolosits Ahmednagar ITA No.1112 & 1111/PUN/2023 3. Briefly stated facts borne out of these case records are; the appellant assessee was accorded a provisional registration u/s 12A & 80G of the Act, pursuant to which it has e-filed its application…

Maharashtra Rajya Pathyapustak Mandal Karmachari Sahakari Pat Sanstha Maryadit, Pune vs. The Principal Commissioner of Income Tax -2, Pune

The appeal of the assessee stands ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 733/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 Maharashtra Rajya Pathyapustak Mandal Karmachari Sahakari Pat Sanstha Maryadit, Bal Bharati, Senapati Bapat Rd., Pune – 411 004 Pan: Aaaam2009A . . . . . . . अपऩलधर्थी / Appellant बिधम / V/S Pr. Commissioner Of Income Tax -2 Pune . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mrs. J.R. Chandekar Revenue By : Shri Keyur Patel सुनवाई की तारीख / Date Of Conclusive Hearing : 25/09/2023 घोषणा की तारीख / Date Of Pronouncement : 26/09/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For Assessment Year 2017-18 [For Short ‘Ay’] Is Assailed Against Revisionary Order Of Pr. Commissioner Of Income Tax-2, [For Short ‘Pcit’] Dt. 21/03/2022 Passed U/S 263 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Assessment Order Dt. 24/12/2019 Passed U/S 143(3) By The Income Tax Officer, Ward 3(5), Pune [For Short ‘Ao’].

…days. We find merits in the submission made by the appellant in establishing sufficiency of reasons beyond delay caused in filing the present appeal. In view of Hon’ble Apex Court’s decision in ‘Collector Land Acquisition Vs MST Katiji and Others’ reported at 167 ITR 5 (SC) and the decision of Hon’ble Bombay High Court in ‘CIT Vs Velingkar Brothers’ reported at 289 ITR 382 (Bom), we deem fit to condone the delay in the larger interest of justice and dismiss the objection of the Revenue. 5. We find that the solitary issue raised in the present appeal is covered by the decision of the co-ordinate bench in ITA No.2…

Everest Education Society, Aurangabad vs. Assistant Commissioner of Income Tax, Exemption Circle, Exemtion Circle, Aurangabad

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

…far as the liberal approach to be adopted in condonation of delay is concerned, in “Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others” reported at ITAT-Pune Page 4 of 22 M/s Everest Education Society ITA No.1919/PUN/2017 & 525/PUN/2022 167 ITR 5 (SC), the Hon'ble Supreme Court vide paragraph 3 reiterated certain principles to be followed while dealing with condonation of delay which are summarily stated as; a. Ordinarily a litigant does not stand to benefit by lodging an appeal. b. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause…

Assistant Commissioner of Income-Tax, Exemption Circle, Aurangabad vs. M/S. Everest Education Society, Aurangabad

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

…far as the liberal approach to be adopted in condonation of delay is concerned, in “Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others” reported at ITAT-Pune Page 4 of 22 M/s Everest Education Society ITA No.1919/PUN/2017 & 525/PUN/2022 167 ITR 5 (SC), the Hon'ble Supreme Court vide paragraph 3 reiterated certain principles to be followed while dealing with condonation of delay which are summarily stated as; a. Ordinarily a litigant does not stand to benefit by lodging an appeal. b. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause…

Mahesh Manav Seva Sanstha, Ichalkaranji vs. Commissioner of Income-Tax - Exemption, Pune

The appeal of the appellant is ALLOWED FOR STATISTICAL PURPOSE in above terms

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 625/Pun/2022 Mahesh Manav Seva Sanstha Gala No 5-8, Igm Hospital, Ichalkaranji-416115 Pan:Aadam4300M . . . . . . . अपीलाथी / Appellant

…shing sufficiency of reason in delayed filing, consequently in the light of ITAT-Pune Page 3 of 6 Mahesh Manav Seva Sanstha ITA No.625/PUN/2022 PAN:AADAM4300M decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) & Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), we condone the delay in the larger interest of justice. 6. In the extant appeal, we vouched that, the Ld. CIT(E) after considering the preliminary submission had called for an additional evidential documents which the appellant meritoriously failed to ma…

Smt. Taradevi Ratanlal Bafna, Jalgaon vs. The of Assistant Commissioner Income-Tax, Central Circle-2, Nashik

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 296/Pun/2020 ननधधारण वषा / Assessment Year : 2015-16 Smt Taradevi R Bafna 91, Subhash Chow, Jalgaon. Pan : Aadpb9424E . . . . . . . अपऩलधथी / Appellant बनधम / V/S. Asstt. Commissioner Of Income Tax, Central Circle, Nasik . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Sunil Ganoo Revenue By : Shri M. G. Jasnani सपनवधई की तधरऩख / Date Of Conclusive Hearing : 06/10/2022 घोषणध की तधरऩख / Date Of Pronouncement : 01/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Is Challenged Against The First Appellate Order Of Commissioner Of Income Tax (Appeals-12), Pune [For Short “Cit(A)”] Dt. 30/07/2018 For Assessment Year [For Short “Ay”] 2015-16 Passed U/S 250 Of The Income-Tax Act,1961 [For Short “The Act”] Which Emanated Out Of Order Of Penalty [For Short “Po”] Dt. 28/06/2017 Passed By The Acit, Central Circle-1(3), Nasik [For Short “Ao”] U/S 271Aab Of The Act.

…lishing the sufficiency of reasons in ITAT-Pune Page 6 of 11 Smt Taradevi R Bafna ITA No.296/PUN/2020 AY: 2015-16 belated filing, consequently in the light of decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), the delay stands condoned in the larger interest of justice. 8. We shall now deal with ground number 1 and 2 first, which alleges the deficiency in the SCN dt 28/12/2016 issued u/s 274 r.w.s. 271 to the appellant pursuant to which the penalty u/s 271AA…

New Sunrise English High School, Thane vs. Commissioner of Income-Tax, Exemption, Pune

The appeal of the appellant is ALLOWED FOR STATISTICAL PURPOSE in above terms

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 153/Pun/2020 New Sunrise English High School Desalepada Bhopsar, Dombivli (E), Thane – 421204. Pan:Aactn5566C . . . . . . . अपीलाथी / Appellant बनाम / V/S. Commissioner Of Income Tax Officer Exemption, Pune. . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Pankaj Kumar सुनवाई की तारीख / Date Of Conclusive Hearing : 30/11/2022 घोषणा की तारीख / Date Of Pronouncement : 30/11/2022 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Of The Assessee Is Assailed Against The Order Refusal To Grant Of 12A Registration, Passed U/S 12Aa(1)(B)(Ii) Of The Income-Tax Act, 1961 [For Short “The Act”] By The Commissioner Of Income Tax (Exemption), Pune [For Short “Cit(E)”] Dt. 12/07/2019 For The Reasons Of Non-Compliance With The Requirement Sought.

…o facts & circumstance, we find merits in the submission of the appellant in establishing sufficiency of reason in delayed filing, consequently in the light of decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) & Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), we condone the delay in the larger interest of justice. 7. In the extant appeal, we vouched that, the Ld. CIT(E) after considering the preliminary submission had called for an additional evidential & complying documents inter-alia, copy of MOA, detailed…

Dilip Bhattu Karanjule, Pune vs. Income-Tax Officer, Ward - 11(1), Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 838/Pun/2018 निर्धारण वर्ा / Assessment Year : 2012-2013 Dilip Bhattu Karanjule 482/B, Audumber, Suraj Nagar, Shirur (Ghodnadi), Pune – 412210 Pan:Acdpk5361M . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer, Ward 11(1), Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Deepak Sasar Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 27/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 28/11/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Pune-1 [For Short “Cit(A)”] Dt. 24/10/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Arose Out Of Assessment Order Dt. 23/03/2015 Passed U/S 143(3) By The Income Tax Officer, Ward 11(1), Pune [For Short “Ao”] For Assessment Year [For Short “Ay”] 2012-13. Itat-Pune Page 1 Of 12

…o facts & circumstance, we find merits in the submission of the appellant in establishing sufficiency of reason in delayed filing, consequently in the light of decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) & Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), we condone the delay in the larger interest of justice. 8. Inasmuch as the admission of additional evidence is concerned, it shall suffice to state that, rule 29 of ITAT-Pune Page 6 of 12 Dilip B Karanjule ITA No.838/PUN/2018 AY: 2012-13 ITAT Rules is e…

M/S. Harmony Constuction, Nashik vs. Income-Tax Officer, Ward -1(3), Nashik

The appeal of the assessee is ALLOWED

Bench: Shri S.S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 234/Pun/2020 निर्धारण वर्ा / Assessment Year : 2014-15 M/S Harmony Construction ‘Rim’ Bungalow, Nr Taran Talav, Gaikhe Colony, Nashik Rd, Nashik – 422101 Pan: Aaffh4263F . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer, Ward 1(3), Nashik . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Sanket Joshi Revenue By : Shri Ramnath Murkunde सपिवधई की तधरऩख / Date Of Conclusive Hearing : 14/10/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 21/11/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-1, Nashik [For Short “Cit(A)”] Dt. 13/11/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Arose From Assessment Order Dt. 22/12/2016 Passed U/S 143(3) By The Income Tax Officer, Ward-1(3), Nashik [For Short “Ao”] For Assessment Year [For Short “Ay”] 2014-15. 2. The Appellant Assessee Raised Following Grounds;

…facts & circumstance, find force in the submission of the appellant in establishing the sufficiency of reasons in belated filing, consequently in the light of decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), the delay stands condoned in the larger interest of justice. 8. Coming to short issue of adjudication on applicability of provisions of section 43CA, on the perusal of the records it palpably transpired that, the appellant during the course of its busi…

Parry Phytoremedies Private Limited, (E.I.D. Parry India Limited), Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

The appeal of the assessee is ALLOWED in aforestated terms

Bench: Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.20/Pun/2019 निर्धारण वर्ा / Assessment Year : 2013-2014 Parry Phytoremedies Private Limited (Now Known As E.I.D. Parry (India) Limited) S.No.73/2, Shivane Industrial Estate, Warje, Nda Rd, Nr Agarwal Godown, Pune – 411023 Pan: Aaccp9589J . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Dy. Commissioner Of Income Tax, Circle – 4, Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri S. A. Gundecha Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 03/11/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 10/11/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-3, Pune [For Short “Cit(A)”] Dt. 01/02/2018 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Order Of Assessment Dt. 24/02/2016 Passed U/S 143(3) By The Dy. Commissioner Of Income Tax, Circle 4, Pune [For Short “Ao”] For Assessment Year [For Short “Ay”] 2013-14. Itat-Pune Page 1 Of 17

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.20/PUN/2019 निर्धारण वर्ा / Assessment Year : 2013-2014 Parry Phytoremedies Private Limited (Now known as E.I.D. Parry (India) Limited) S.No.73/2, Shivane Industrial Estate, Warje, NDA Rd, Nr Agarwal Godown, Pune – 411023 PAN: AACCP9589J . . . . . . . अपऩलधथी / Appellant बनाम / V/s. Dy. Commissioner of Income Tax, Circle – 4, Pune . . . . . . . प्रत्यथी / Respondent द्वारा / A…

Garve Motors Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No.776/Pun/2018 निर्धारण वर्ा / Assessment Year : 2013-2014 Garve Motors Pvt. Ltd., S.No.136/1A 46, B P Road, Pune – 411016 . . . . . . . अपीऱधर्थी / Appellant Pan:Aadcg4391A बनाम / V/S. Asst. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle – 9, Pune द्वारा / Appearances Assessee By : Mrs. Deepa Khare Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 26/09/2022 घोषणा की तारीख / Date Of Pronouncement : 07/10/2022 आदेश / Order Per G. D. Padmahshali, Am; The Extant Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-6, Pune [For Short “Cit(A)”] Dt. 06/12/2017 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Climbed Out Of Order Of Assessment Dt. 15/03/2016 Passed U/S 143(3) By The Asstt. Commissioner Of Income Tax, Circle-9, Pune [For Short “Ao”] For Assessment Year [For Short “Ay”] 2013-14. Itat-Pune Page 1 Of 12

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपीऱ सं. / ITA No.776/PUN/2018 निर्धारण वर्ा / Assessment Year : 2013-2014 Garve Motors Pvt. Ltd., S.No.136/1A 46, B P Road, Pune – 411016 . . . . . . . अपीऱधर्थी / Appellant PAN:AADCG4391A बनाम / V/s. Asst. Commissioner of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle – 9, Pune द्वारा / Appearances Assessee by : Mrs. Deepa Khare Revenue by : Shri M. G. Jasnani सुनवाई की तारीख / Date of concl…

Prashant Pratap Ahir, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

Bench: Shri S.S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No.1954/Pun/2018 निर्धारण वर्ा / Assessment Year : 2013-2014 Prashant Pratap Ahir At – Bunglow No.8, Mahindra Society, 121, Nagar Road, Pune – 411006 . . . . . . . अपीऱधर्थी / Appellant Pan:Aefpa6461E बनाम / V/S. Asst. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle – 10, Pune द्वारा / Appearances Assessee By : Shri Prashant Pratap Ahir Revenue By : Shri Ramnath P Murkunde सुनवाई की तारीख / Date Of Conclusive Hearing :12/10/2022 घोषणा की तारीख / Date Of Pronouncement : 12/10/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-13, Pune [For Short “Cit(A)”] Dt. 07/08/2018 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Soared Out Of Assessment Order Dt. 21/12/2016 Passed U/S 143(3) R.W.S. 147 By The Asst. Commissioner Of Income Tax, Circle-10, Pune [For Short “Ao”] For Assessment Year [For Short “Ay”] 2013-14. Itat-Pune Page 1 Of 9

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE“A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI,ACCOUNTANT MEMBER आयकर अपीऱ सं. / ITA No.1954/PUN/2018 निर्धारण वर्ा / Assessment Year : 2013-2014 Prashant Pratap Ahir At – Bunglow No.8, Mahindra Society, 121, Nagar Road, Pune – 411006 . . . . . . . अपीऱधर्थी / Appellant PAN:AEFPA6461E बनाम / V/s. Asst. Commissioner of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle – 10, Pune द्वारा / Appearances Assessee by : Shri Prashant Pratap Ahir Revenue by : Shri Ram…

Shirur Shikshan Prasarak Mandal, Shirur vs. Commissioner of Income-Tax (Exemption), Pune

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No.453/Pun/2022 Shirur Shikshan Prasarak Mandal Ghodnadi, Shirur Dist. Pune . . . . . . . अपीऱार्थी / Appellant Pan:Abefs4407J बनाम / V/S. Commissioner Of Income Tax-Exemption, . . . . . . . . प्रत्यर्थी / Respondent Pune. द्वारा / Appearances Assessee By : Shri Kishor Phadke Revenue By : Shri Sardar Singh Meena सुनवाई की तारीख / Date Of Conclusive Hearing : 04/10/2022 घोषणा की तारीख / Date Of Pronouncement : 04/10/2022 आदेश/ Order Per G. D. Padmahshali, Am; The Present Appeal Challenges The Order Of Rejection Of Commissioner Of Income Tax (Exemption)-Pune [For Short “Cit(E)”] Dt. 09/09/2020 Passed U/S 12Aa(1)(B)(Ii) Of The Income-Tax Act, 1961 [For Short “The Act”]

…e balance delay in the light of dual reasons appears to be sufficient, genuine unintended and hence deserves condonation, therefore we ad idem, in the light of decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), condoned the delay in instituting the present appeal. 7. In so far as the merits of the case is concerned, it is uncloudly transpires from the records that, the appellant trust could not be represented before the Ld. CIT(E) in securing the registration…

Vighnaharta Developers and Promotors, Pune vs. Assistant Director of Income-Tax, CPC, Bengaluru

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No.663/Pun/2021 निर्धारण वर्ा / Assessment Year : 2018-2019 Vighnaharta Developers & Promoters Near Zp School, Gahunje, Post Dehu Road, Pune – 412101 . . . . . . . अपीऱधर्थी / Appellant Pan:Aalfv8040J बनाम / V/S. Asst. Director Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Cpc, Bengaluru . द्वारा / Appearances Assessee By : Shri Nikhil Pathak Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 26/09/2022 घोषणा की तारीख / Date Of Pronouncement : 03/10/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Assailed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [For Short “Nfac” / “Faa”] Dt. 30/06/2021 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Climbed Out Of Assessment Order Dt. 09/08/2019 Passed U/S 143(1) By The Dy. Commissioner Of Income Tax, Cpc, Bengaluru [For Short “Cpc” / “Ao”] For Assessment Year [For Short “Ay”] 2018-19. Itat-Pune Page 1 Of 5

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE“B” BENCH, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपीऱ सं. / ITA No.663/PUN/2021 निर्धारण वर्ा / Assessment Year : 2018-2019 Vighnaharta Developers and Promoters Near ZP School, Gahunje, Post Dehu Road, Pune – 412101 . . . . . . . अपीऱधर्थी / Appellant PAN:AALFV8040J बनाम / V/s. Asst. Director of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent CPC, Bengaluru . द्वारा / Appearances Assessee by : Shri Nikhil Pathak Revenue by : Shri M. G. Jasnani सुनवाई…

Vardhaman Nagari Sahakari Path Sanstha Ltd, Aurangabad vs. Income-Tax Officer, Ward 1(5), Aurangabad

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

…t us first consider well settled propositions of law relating to condonation of delay. In so far as the liberal approach to be adopted in condonation of delay is concerned, in “Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others”reported at 167 ITR 5 (SC), the Hon'ble Supreme Court vide paragraph 3 reiterated certain principles to be followed while dealing with condonation of delay which are summarily stated as; 10.1 Ordinarily a litigant does not stand to benefit by lodging an appeal. 10.2 Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and…