NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

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

80,000, which was verified from receipt books. In this regard, the Assessing Officer granted opportunity to the assessee to produce the donors for verification and/or submit the confirmation letters with valid identity proof. The result of enquiry made by the Assessing Officer under section 133(6) of the Act was also communicated to the assessee the the reason

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

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

80 ITR 56) which held that statutory fiction could be carried to its logical conclusion but the fiction cannot be extended beyond the language of the section by which it is created or by importing another fiction. Same is the view of Apex court in Mother India Refrigeration Industries (SC) (155 ITR 711) (para 10 & 11). 10/ On the facts

ASHUTOSH RAM SHEWALKAR,NAGPUR vs. INCOME TAX OFFICER WARD-5(2), NAGPUR

In the result, both the above Tax

Bench: Shripawan Singh& Shrikhettra Mohan Royashutosh Ram Shewalkar Ito, Ward – 5(2) 80, North Ambazari Road, Vs Bsnl, Rttcbldg Daga Layout Nagpur – 440010 Dharmapeth, Nagpur - 440010 [Pan: Aepps8104N] Appellant / Assessee Respondent / Revenue Assessee By Shrimanoj G Moryani, Adv& Shribhavesh M. Moryani, Adv Revenue By Shrisurjit Kumar Saha, Sr. Dr Date Of Hearing 27.02.2026 Date Of Pronouncement 01.04.2026

80, North Ambazari Road, Vs BSNL, RTTCBldg Daga layout Nagpur – 440010 Dharmapeth, Nagpur - 440010 [PAN: AEPPS8104N] Appellant / Assessee Respondent / Revenue Assessee by ShriManoj G Moryani, Adv& ShriBhavesh M. Moryani, Adv Revenue by ShriSurjit Kumar Saha, Sr. DR Date of hearing 27.02.2026 Date of pronouncement 01.04.2026 PER KHETTRA MOHAN ROY,AM: 1. The assessee has filed the aforesaid appeal challenging

MOONLIGHT STUDIO,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal is DISMISSED

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

delay in filing the return is condoned by the Hon. PCCIT, the Appellant would be entitled/allowed to carry forward the Business loss of Rs. 13,69,203/- to subsequent year. 6.0. In the result, the appeal is DISMISSED.” 4. The learned Authorised Representative, Shri Rajesh Loya, appearing for the assessee reiterated the same facts which he made before the authorities

M/S SHREE AGRAWAL COAL INDIA PVT. LTD,NAGPUR vs. A,C.I.T CENT CIR. 1(2), NAGPUR

In the result, assessee’s appeal stands allowed

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

condone the delay of 32 days in filing the present appeal and admit the same for adjudication on merit. 3. The sole issue for our adjudication relates to the addition made by the Assessing Officer on account of unaccounted purchases. 4. Facts in Brief:– In this case, during the year, the assessee is engaged in the business of trading

MAHATMA FULEY GRAMIN BIGAR SHETI SAHKARI PAT SANSTHA,KARAJGAON vs. ITO, WARD 3, AMRAVATI

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

Bench: Shri Pavan Kumar Gadalemahatma Fuley Gramin Bigar Sheti Sahakari Pat Sanstha, Karajgaon Taluka, Anjangaon Surji ……………. Appellant Amravati-444805, Maharashtra. Pan–Aabam2153Q V/S Income Tax Officer ……………. Respondent Ward–3, Saturna, Amravati-444601, Maharashtra. Assessee By : Shri Ratan Sharma. A.R. Revenue By : Shri Surjit Kumar Saha. Sr. D.R.

delay is condoned and the appeal is admitted. 3. The Brief facts of the case are that, the assessee is a Credit Co– operative Society and is engaged in providing credit facilities to its members. The assessee has filed the return of income for the assessment year 2018–19 on 20/10/2018 disclosing a total income of Rs.60,530/- after claiming

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

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 Assessee by Shri Vivek Jani, CA Revenue by Shri Surjit Kumar Saha, Sr. DR Date of hearing 26.02.2026 Date of pronouncement 26.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH

DAMMANI INDUSTRIES,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

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

80, Kamptee Road ……………. Appellant Wanjara Layout, Nagpur 440 017 PAN – AABFD3984D v/s Income Tax Officer ……………. Respondent TDS Ward–51(1), Nagpur Assessee by : Smt. Veena Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 26/11/2024 Date of Order – 28/11/2024 O R D E R PER V. DURGA RAO, J.M. This appeal by the assessee is against the impugned order

MULCHAND JAGANATH RAGIT,NAGPUR vs. ITO WARD 3(4), NAGPUR

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

Bench: Shri Pavan Kumar Gadale

delay is condoned and the appeal is admitted. 3. Brief facts of the case are that the assessee has filed the return of income for the A.Y. 2016–17 on 10/08/2016 disclosing a total income of Rs.6,80,910/-.The Assessing Officer has received information that the assessee along with 7 others has sold agricultural lands and this fact

DHARMA JAAGRAN NYAAS CHANDRAPUR,CHANDRAPUR vs. ITO WARD-3, EXEMP, NAGPUR, NAGPUR

In the result the appeal filed by the assessee is allowed for statistical purpose

Bench: Shri Pawan Singh& Shri Khettra Mohan Roydharma Jaagran Nyaas Ito Ward – 3 Pathanpura, Samadhi Ward, Vs Bsnl, Rttc Bldg. Chandrapur, Nagpur Nagpur – 440001 [Pan: Aactd0729R] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit Dr Date Of Hearing 27.02.2026 Date Of Pronouncement 01.04.2026

delay in applying for final registration under Section 80G(5)(iii). 2. On the basis of facts and circumstances of the case, Commissioner of Income Tax (Exemption) did not consider the documents submitted by Assessee for grant of 80 G final registration and rejected the Application on the only fact that the Application was made beyond due date

JANKALYAN SAHAKARI PAT SANSTHA MARYADIT,TUMSAR vs. ITO WARD - 1, BHANDARA, BHANDARA

In the result, appeal filed by the assessee is allowed

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

80(P)(2)(a)(i) by treating interest income from Nationalized bank as income under the head 'Other Sources'. 2 Jankalyan Sahakari Pat Sanstha Maryadit 3. During the course of hearing, the Registry has pointed out that there is a delay of 03 days in filing the present appeal. Since the delay being minor, the same is hereby condoned

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year