INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

rectification order under section 154 of the Act was passed by the CPC on 07/03/2023 rejecting the claim of the assessee and confirming the addition made in order u/s 143(1) dated 19/10/2022. 4. On appeal, the learned CIT(A) allowed the grounds raised by the assessee by observing as under:– “5.3.2 In the instant case, the reason for disallowance

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO,TDS WARD-52(3), CHANDRAPUR

In the result, both the appeals of the assessee are\nallowed

condone the delay of 117 days in filing\nthe appeals before the Tribunal and proceed to decide the\nappeals on merits.\n2.\nBriefly stated facts of the case assessment order\nthat the assessee is running an educational institution viz.,\nSainath Vidyalaya Makkepalli entrusted by the Government.\nThe Assessing Officer-TDS-CPC [TRACES] levied late fee\nu/sec.234E for filing the return

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO, TDS WARD-52(3), CHANDRAPUR

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

Bench: Shri V. Durga Rao

condone the delay of 117 days in filing the appeals before the Tribunal and proceed to decide the appeals on merits. 2. Briefly stated facts of the case assessment order that the assessee is running an educational institution viz., Sainath Vidyalaya Makkepalli entrusted by the Government. The Assessing Officer-TDS-CPC [TRACES] levied late fee u/sec.234E for filing the return

SHRI SANJAY VISHNUPRASAD AGRAWAL,NAGPUR vs. INCOME TAX OFFICER, WARD-4(1), NAGPUR

Appeal is dismissed as withdrawn in above terms

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.37/Nag/2022 िनधा"रण वष" / Assessment Year: 2015-16 Shri Sanjay Vishnuprasad Vs. Ito, Ward-4(1), Nagpur. Agrawal, C/O. D. S. Jogani, Advocate, 640/A, Navnidhi, Tekdi Road, Sadar, Nagpur- 440001. Pan : Ablpa5720F Appellant Respondent Assessee By : Shri D. S. Jogani Revenue By : Shri G. J. Ninawe Date Of Hearing : 01.11.2022 Date Of Pronouncement : 29.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Arises Against The National Faceless Appeal Centre “Nfac”, Delhi’S Order Dated 21.12.2021 Passed In Case No.Itba/Nfac/S/250/2021- 22/1037993785(1), Involving Proceedings U/S 154 Of The Income Tax Act, 1961; In Short “The Act”. Heard Both The Parties. Case File Perused. 2. The Assessee Raises The Following Substantive Grounds In The Instant Appeal :- “1. That On Facts & Circumstances Of Case, As Well As Also In Law, The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Erred In Not Allowing The Set Off Of Loss

u/s 154 of the Income Tax Act, 1961 instead of directing to the Assessing Officer to allow the Loss assessed for the F & O Shares Transactions at Rs. 3,33,972/- to Set Off against all income under Other Heads of Income shown by assessee and assessed by the Assessing Officer.” 3. Learned counsel vehemently reiterated the assessee’s stand

M/S. RAI UDYOG LTD.,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

rectification u/s 154 of the Act was passed on 27/07/2018 and order levying penalty u/s 271C of the Act was passed on 11/05/2018, whereas the appeal thereagainst before the Ld. NFAC were filed on 04/03/2021 & 18/02/2021 respectively. Ostensibly there is unsubstantial delay in instituting these appeals and were admittedly filed without accompanying petition for condonation

RAI UDYOG LTD.,NAGPUR vs. INCOME TAX OFFICER (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

rectification u/s 154 of the Act was passed on 27/07/2018 and order levying penalty u/s 271C of the Act was passed on 11/05/2018, whereas the appeal thereagainst before the Ld. NFAC were filed on 04/03/2021 & 18/02/2021 respectively. Ostensibly there is unsubstantial delay in instituting these appeals and were admittedly filed without accompanying petition for condonation

HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24

condone the same u/s 119(2)(b) of the Act and therefore the Assessee should have filed such petition before the appropriate authority and not before the Ld. Commissioner. The Ld. Commissioner consequently dismissed the appeal of the Assessee. 4. The Assessee has claimed that it had filed original return of income well before the due date

SUBHASHCHAND SUNDERLAL CHANKAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is dismissed in limine

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

u/s 68 is against the facts of the case. 6. That, the order passed by the A.O. and upheld by the CIT (A) as regards to additions made on the grounds other than the primary ground on which case was reopened is against the facts of case and the law applicable thereto. 7. The A.O. has not followed guidelines prescribed

SHRI SUBHASHCHAND CHANDAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is dismissed in limine

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

u/s 68 is against the facts of the case. 6. That, the order passed by the A.O. and upheld by the CIT (A) as regards to additions made on the grounds other than the primary ground on which case was reopened is against the facts of case and the law applicable thereto. 7. The A.O. has not followed guidelines prescribed

HARIOM BIOTECH AGRI FARMING,NAGPUR vs. DCIT CPC BENGALURU, CPC BENGALURU KARNATAKA

In the result, appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

u/s 154 of the I.T. Act. 4. The correct alternative for the appellant would have been to file a revised return within time available for it, or file such revised return after getting any delay condoned by the Administrative Commissioner.” Aggrieved, the assessee is in further appeal before the Tribunal. 5. Before us, the learned Authorised Representative submitted that there

THE JAMSETJI NUSSERWANJI TATA PARSI HIGH SCHOOL TRUST,NAGPUR vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALORE, BANGALORE

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

rectification order dated 07/03/2023, passed under section 154 of the Act. 2. In its appeal, the assessee has raised following grounds:– “1. On the facts and circumstances of the case, order passed Commissioner of Income Tax Appeal, National Faceless Appeal Centre U/s. 154 of the Income Tax Act, 1961 is illegal, invalid and bad in law; The Jamsetji Nusserwanji Tata

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2), AKOLA , AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact

BLOCK DEVELOPMENT OFFICER , PANCHAYATI SAMITI , MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1, AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact