Superintendent Rural Hospital v. DCIT

YASHWANTRAO CHAVAN INSTITUTE OF POLYTECHNIC,BEED vs. ACIT CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

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

…602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP-618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Put. Ltd. VS CIT (2019)SCC Online21609, 'Permanent Magnets Ltd. Vs CIT (2019)SCC Online 20844." 10. Since admittedly in the instant case, the Assessing Officer/CPC-TDS has levied late fee u/sec.234E for the period prior to 01.06.2015, therefore, respectfully following the decisions of the Coordinate Benches of the Tribunal (supra)…

SHRI SHIVAJI COLLEGE,PUNE vs. ACIT, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

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

…602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP-618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Put. Ltd. VS CIT (2019)SCC Online21609, 'Permanent Magnets Ltd. Vs CIT (2019)SCC Online 20844." 10. Since admittedly in the instant case, the Assessing Officer/CPC-TDS has levied late fee u/sec.234E for the period prior to 01.06.2015, therefore, respectfully following the decisions of the Coordinate Benches of the Tribunal (supra)…

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

Bench: Dr. Manish Borad & Shri Vinay Bhamore

…02 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA600/2017), by co- ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnets Ltd. Vs CIT (2019)SCC Online 20844.” 10. Since admittedly in the instant case, the Assessing Officer/CPC- TDS has levied late fee u/sec.234E for the period prior to 01.06.2015, therefore, respectfully following the decisions of the Coordinate Benches of the Tribunal (supra)…

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMED NAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

Bench: Dr. Manish Borad & Shri Vinay Bhamore

…02 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA600/2017), by co- ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnets Ltd. Vs CIT (2019)SCC Online 20844.” 10. Since admittedly in the instant case, the Assessing Officer/CPC- TDS has levied late fee u/sec.234E for the period prior to 01.06.2015, therefore, respectfully following the decisions of the Coordinate Benches of the Tribunal (supra)…

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC-GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(1), PUNE, PUNE

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT. LTD. ,NASHIK vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.2049 to 2062/PUN./2024 Assessment Years – 2013-2014 to 2015-2016 Pancharatna Buildcon The Income Tax Officer, Private Limited, A/P Ward-2(1), Kendriya Rajaswa Rajgurunagar, Chandoli, vs. Bhavan, Gadkari Chowk, Gulani P.O. PUNE. NASHIK. Maharashtra. PIN – 410 505. PIN – 422 002. PAN AAFCP2872D (Appellant) (Respondent) For Assessee : Shri Aakash Parakh And Shri Piyush Bafna For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of Hearing : 28.11.2024 Date of Prono…

DADASAHEB VITTHALRAO URHE PROPRIETOR ABHIJEET ENGINEERS ,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.

…& ‘Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online 20844 7. Without multiplying the judicial precedents on the subject matter, for brevity the applicability of provision of section 234E of the Act can be adumbrated as under; Provision Enabling for Date of Assessment Year Processing of Statemen…

DADASAHEB VITTHALRAO URHE PROPRIETOR ABHIJEET ENGINEERS ,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.

…& ‘Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online 20844 7. Without multiplying the judicial precedents on the subject matter, for brevity the applicability of provision of section 234E of the Act can be adumbrated as under; Provision Enabling for Date of Assessment Year Processing of Statemen…