RENU ELECTRONICS PVT. LTD.,PUNE vs. ACIT, CIRCLE 5, PUNE, PUNE
In the result, appeal filed by the assessee is allowed
ITA 132/PUN/2024[2017-18]Status: DisposedITAT Pune20 Sept 2024AY 2017-18
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.132/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Renu Electronics Pvt. Ltd., Vs. Acit, Circle-5, Pune. S.No.2/6, Near Baner Telephone Exchange, Baner, Pune- 411045. Pan : Aaacr8741G Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 25.06.2024 Date Of Pronouncement : 20.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1] The Learned Cit(A) Erred In Confirming The Disallowance Of Weighted Deduction Amounting To Rs.9,25,79,494/- U/S 35(2Ab) Of The Act. 2] The Learned Cit(A) Erred In Holding That The Assessee Company Was Not Entitled To Claim Weighted Deduction U/S 35(2Ab) Since Form No. 3Cla Was Filed By The Assessee Beyond The Due Date Specified U/S 139(1) Of The Act.
For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ajay Kumar Keshari
Section 139(1)Section 143(2)Section 35Section 37(1)
…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.132/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Renu Electronics Pvt. Ltd., Vs. ACIT, Circle-5, Pune. S.No.2/6, Near Baner Telephone Exchange, Baner, Pune- 411045. PAN : AAACR8741G Appellant Respondent Assessee by : Shri Nikhil S. Pathak Revenue by : Shri Ajay Kumar Keshari Date of hearing : 25.06.2024 Date of pronouncement : 20.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 29.12.202…
