UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2 , NAGPUR

In the result, the appeal filed by the Revenue is dismissed

delay in filing both the appeal is condoned. Now\nadverting to the merits of the case.\n7. We find that assessment was completed in AY 2014-15 on 11.11.2016 and in AY\n2015-16 on 12.12.2017. The Id CIT(A) passed order on in both the appeals on\n27.04.2023. We find that in the meantime the assessee has undergone through

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax (in short, the “ld. PCIT") – 2, Nagpur dated 30/03/2021 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal: “1. Whether on the facts and circumstances

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD. ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2 , NAGPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by assessee are directed against the separate orders of ld. CIT(A)/National Faceless Appeal Centre, Delhi, both dated 27.04.2023 for Assessment Year (A.Y.) 2014–15 & 2015–16. In both the appeals the assessee has raised similar grounds of appeal, raising the plea that

PETANITY AND ANIMAL REHABILITATORS FOUNDATION,CHANDRAPUR vs. CIT EXEMPTION, PUNE

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Petanity & Animal Rehabilitators Cit(Exemption), Pune Foundation Chandrapur Vs Room No. 322, 3Rd Floor, Ito, Pmt Sagar Enterprises, Madhuban Plaza, Building, Shankar Seth Road, Near Mount Convent, Shivaji Nagar, Pune – 411037. Chandrapur, Maharashtra – 442401. [Pan: Aagap6876N] Appellant / Assessee Respondent / Revenue Assessee By Shri Bhavesh Moriyani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of learned CIT(Exemption), Pune dated 18.10.2024 in rejecting application for registration of trust under section 12AA/12AB of the Income Tax Act (Act). The ld. CIT(E) rejected the application in ex-parte proceeding and also cancelled provisional registration

YOUNG ENGINEERS EDUCATION SOCIETY,KURKHEDA vs. CIT (EXEMPTION), PUNE

In the result, both the appeals of assessee are allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by assessee are directed against the separate orders of ld. CIT(E) both dated 26.07.2024. In ITA No. 404/Nag/2025, the assessee has filed appeal against rejection of application under section 12AB. In ITA No. 279/Pun/2025, the assessee has challenged the rejection of application under section

ELGAR PRATISTHAN,CHANDRAPUR vs. ITO WARD-3 EXEMPTION, NAGPUR

In the result, the grounds of appeal raised by the assessee are

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Elgar Pratisthan Ito, Ward–3 (Exemption), Nagpur Pragati Nagar, Rayatwari Ward, Vs Bsnl Rttc Building, Nagpur, Tadala Road, Chandrapur, Maharashtra – 440006. Maharashtra–442402. [Pan: Aaate2218A] Appellant / Assessee Respondent / Revenue

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order ld. CIT(Exemption), Pune dated 05.08.2024. The assessee has filed present appeal against the rejection of application for registration under section 80G of the Act. 2. Rival submissions of both the parties have been heard and record perused

PARIKSHIT RAMESH FUKE,NAGPUR vs. ITO WARD 1(2) NAGPUR , NAGPUR

In the result grounds of appeal raised by assessee is allowed for

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Parikshit Ramesh Fuke, Ito, Ward-1(2), 11, Fuke Patil Marg, Ambazari Road, Vs Bsnl Rttc Building, Balaji Mandir Nagpur Urban, Road, Seminary Hills, Nagpur, Maharashtra – 440033. Nagpur, Mharashtra. [Pan: Aabpf6490J] Pin:440033. Appellant / Assessee Respondent / Revenue

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 22.04.2025 for Assessment Year (A.Y.) 2018-19. The assessee has raised following grounds of appeal; “1. Whether on the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals

SHIVPRASAD SHEVADE,NAGPUR vs. ITO WARD 4(4), BSNL RTTC BUILDING, NAGPUR

In the result, grounds of appeal raised by assessee are allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Shivprasad Shevade, Ito, Ward-4(4), Plot No. 80, Attadeep Nagar, Vs Bsnl Rttc Building, Seminary Near Juni Vasti Manewada, Nagpur, Hills, Nagpur, Nagpur, Maharashtra – 440027. Mharashtra–440033. [Pan: Eqops0368M] Appellant / Assessee Respondent / Revenue

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated –01.11.2024 for Assessment Year (A.Y.) 2015-16. The assessee has raised following grounds of appeal; “1. That on the facts and in the circumstances of the case and in law, the Learned

ALFIYA AYAZALI SAYYAD,NAGPUR vs. INCOME TAX OFFICER, WARD-2(2), NAGPUR

In the result, appeal filed by the assessee is allowed

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

3. During the course of hearing, the Registry has pointed out that there is a delay of 303 days in filing the present appeal by the assessee. The assessee filed an affidavit wherein he has explained that the actual delay is only 60 days and regarding remaining days of 153 (+) 90 days, he stated that there was delay