Olari Little Flower Kuries (P.) Ltd. v. UOI

440 ITR 26High Court2022#98 most cited

What is Olari Little Flower Kuries (P.) Ltd. v. UOI authority for?

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

614

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Olari Little Flower Kuries (P.) Ltd. · Section 234E · fee for late filing of TDS statements · applicability prior to June 1 · 2015 · retrospective effect of Section 234E · non-imposition of fee · defaults before 01.06.2015 · TDS fee commencement date · Section 200A · Kerala High Court

Also reported as

134 Taxmann.com 111

Sections most often in play

Section 200ASection 234ESection 250Section 154Section 220(2)Section 206CBSection 200A(1)(c)Section 234A

Issues it is cited on

section 234e(1)section 200a(1)(c)section 200a(1)section 234esection 200asection 200section 200(3)section 254(2)section 220(2)tax deducted at sourcesection 20section 234

Judgments citing Olari Little Flower Kuries (P.) Ltd. v. UOI

Hutatma Jaiwantrao Patil Girls High School & Junior College Himayatnagar, Himayatnagar Nanded vs. ITO TDS, Nanded

In the result, the appeal filed by the assessee in ITA

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

…of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITA Nos.2446 to 2448/PUN/2025 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this…

Hutatma Jaiwantrao Patil Girls High School & Junior College Himayatnagar, Himayat Nagar Nanded vs. ITO TDS, Nanded

In the result, the appeal filed by the assessee in ITA

ITA 1916/PUN/2025[2013-14 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

…of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITA Nos.2446 to 2448/PUN/2025 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this…

Vidhyasagar Girls High School, Tamsa vs. ITO TDS, Nanded

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2208/PUN/2025[2015-16 24Q Q1]Status: DisposedITAT Pune12 Feb 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. NaglaFor Respondent: Shri Sanjay Dhivare (Virtual)
Section 200ASection 200A(1)Section 234ESection 234E(2)

…of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasa…

Vidhyasagar Girls High School, Tamsa vs. ITO TDS, Nanded

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2207/PUN/2025[2015-16 24Q Q4]Status: DisposedITAT Pune12 Feb 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. NaglaFor Respondent: Shri Sanjay Dhivare (Virtual)
Section 200ASection 200A(1)Section 234ESection 234E(2)

…of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasa…

Dinesh Dattatray Shinde, Ratnagiri vs. Income-Tax Officer, Circle-1, Kolhapur

In the result, appeal of the Assessee is allowed

ITA 2287/PUN/2025[2014-15- Q4]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

Dinesh Dattatray Shinde, Ratnagiri vs. Income-Tax Officer, Circle-1, Kolhaur

In the result, appeal of the Assessee is allowed

ITA 2286/PUN/2025[2014-15 - Q2]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

Dinesh Dattatray Shinde, Ratnagiri vs. Income-Tax Officer, Circle -1, Kolhapur

In the result, appeal of the Assessee is allowed

ITA 2285/PUN/2025[2014-15- Q3]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

Shree Govind Steels, Pimpri Pune vs. Circle 8, Akurdi Pune

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

ITA 901/PUN/2025[2015-16]Status: DisposedITAT Pune06 Jan 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.901/Pun/2025 Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Sanjay Dhivare
Section 200ASection 234E

…of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasa…

Yashwantrao Chavan Institute of Polytechnic, Beed vs. ACIT Centralized Processing Cell - TDS, Ghaziabad

In the result, ITA.No.2049/PUN

ITA 2639/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare
Section 154Section 200ASection 234E

…u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non- imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A. Ys. prior to June 1, 2015." 9.2. We find the learned Coordinate Bench of the Tribunal i…

Shri Shivaji College, Pune vs. ACIT, Centralized Processing Cell - TDS, Ghaziabad

In the result, ITA.No.2049/PUN

ITA 2637/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare
Section 154Section 200ASection 234E

…u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non- imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A. Ys. prior to June 1, 2015." 9.2. We find the learned Coordinate Bench of the Tribunal i…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1446/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1445/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1444/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1443/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1442/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1441/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1440/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1439/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 1689/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade
Section 154Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1676 to Utkarsh Balaso Patil, ITO 2014-15 Q1 26Q to Flat No.1, Neelanjali (TDS Ward), 2014-15 Q2 26Q 1683/PUN/2025 Coop. Hsg. Society, Kolhapur 2014-15 Q3 24Q Plot No.21, 2014-15 Q4 26Q Kalyani Nagar, Pune 411 006 2014-15 Q1 24Q Maharashtra 2014-15 Q2 24Q PAN : ALDPP8717D 2014-15 Q3 26Q 2014-15 Q4 24Q 9-14 ITA Nos.1684 to Utkarsh Balaso Patil, ITO 2013-14 Q2 24Q to Flat No.1,…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 1688/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade
Section 154Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1676 to Utkarsh Balaso Patil, ITO 2014-15 Q1 26Q to Flat No.1, Neelanjali (TDS Ward), 2014-15 Q2 26Q 1683/PUN/2025 Coop. Hsg. Society, Kolhapur 2014-15 Q3 24Q Plot No.21, 2014-15 Q4 26Q Kalyani Nagar, Pune 411 006 2014-15 Q1 24Q Maharashtra 2014-15 Q2 24Q PAN : ALDPP8717D 2014-15 Q3 26Q 2014-15 Q4 24Q 9-14 ITA Nos.1684 to Utkarsh Balaso Patil, ITO 2013-14 Q2 24Q to Flat No.1,…