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

disallowance of deduction claimed under 98[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form

SHILPA STEEL AND POWERS LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

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

section 154 was passed on 04/02/2020 and in the aforementioned rectified intimation, the addition was restricted to ` 9,88,728, details of which are available in the rectified intimation order at Annexure–Part–A–OI–6k. Thus, for the purpose of present appeal, the amount finally disallowed

BARBATE AUTOMOTIVE INDIA PVT. LTD.,NAGPUR vs. ASSISTANT DIRECTORE OF INCOME TAX, CPC, BANGLORE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.50/Nag/2023 िनधा"रण वष" / Assessment Year :2018-19 Barbate Automotive India The Assistant Director Of Pvt. Ltd., V Income Tax, Cpc, Income K.H.No.63/6, Arya Cars, S Tax Department, Bhandara Road, Kapsi, Bengaluru – 560500. Nagpur – 441202. Pan: Aadcb1189M Appellant/ Assessee Respondent/Revenue Assessee By Shri Rachit Thakar – Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax (Appeal)[Nfac]Dated 21.12.2022 For A.Y.2018-19 Passed Under Section 250 Of The Income Tax Act, 1961 Emanating From Order Under Section 154 Of The Act, Dated 28.02.2020 Passed By Asst. Commissioner Of Barbate Automotive India Pvt. Ltd., [A]

disallowance. 3. Aggrieved by the order under section 154 of the Act, assessee filed an appeal before the ld.CIT(A). 3.1 The ld.CIT

JESARAM JEUMAL GURBANI,AKOLA vs. ITO WARD 1 AKOLA, AKOLA

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

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

section 154 by CPC pertaining to disallowance of payment made 2 ITA No. 19/Nag./2025 Jesaram Jeumal Gurbani during the year

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

disallowed by the CPC vide order dated 18.11.2024 u/s 143(1) of the Act, which was subsequently affirmed by the Ld. Commissioner vide order dated 20.01.2025 u/s 154 of the Act. 2 M/s. Herd Educational & Medical Research Foundation 3. The Assessee, being aggrieved, challenged the said disallowance/addition and/or aforesaid intimation/order by filing first appeal before the Ld. Commissioner

DCIT AKOLA CIRCLE, AKOLA, AKOLA vs. THE AKOLA JANATA COMMERCIAL CO-OPERATIVE BANK LTD., AKOLA

In the result, Revenue’s appeal is dismissed

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

154 the DCIT accepted surcharge computed at the rate prescribed in the Finance Act. Intimations for ay 2023-24 and 2024-25 are attached for reference.” 6. In effect, there is a separate mechanism for levy of surcharge upon co–operative societies which needs to be strictly adhered to. 7. Upon meticulous examination of the materials on record

AKSHAY DEVIDAS TAJANE,CHANDRAPUR vs. ITO WARD -1, CHANDRAPUR

In the result, assessee’s appeal is allowed for statistical purposes in terms indicated above

Bench: Shri V. Durga Rao

154 of the Act, with a request to allow the relief claimed at ` 1,94,852, under section 90 of the Act, however, on 25/01/2023, the said claim of the assessee also denied the Central Processing Centre. Upon issuance of such denial by way of the impugned order passed by the CPC, the assessee being aggrieved filed appeal before

GAURISHANKAR SEWA SAMITI ,NANDURA vs. INCOME TAX OFFICER WARD-2, NAGPUR

In the result, assessee's appeal stands allowed for statistical purposes

disallowing the\nexemption u/s 11 vide Intimation u/s 143(1). Therefore, the ground of appeal\nraised by the appellant is dismissed.\n5.In result, the appeal filed by the appellant M/s GAURISHANKAR SEWA\nSAMITI against the Intimation/order passed by the CPC vide on 23.08.2022\nfor the Assessment Year 2021-2022 under section 143(1) of the Income-tax\nAct

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

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

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

Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR

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

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

Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

section 68 is clear. The Legislature has laid down\nthat in the absence of a satisfactory explanation, the unexplained cash\ncredit may be charged to income-tax as the income of the assessee of\nthat previous year. In this, case the legislative mandate is not in terms\nof the words \"shall be charged to income-tax as the income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income Tax Act was issued for conducting assessment. In view of above, assessment of the appellant is completed and had attained finality. The assessment was not abated at the time of initiation of search action u/s 132 of the Act and as a result

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR vs. M/S. GONDWAN A ENGINEERS LTD, NAGPUR

In the result, appeal filed by the Revenue is partly allowed

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

disallowed the said claim on various grounds, but M/s. Gondwana Engineers Ltd. ITA no.420/Nag./2019 mainly on two grounds, firstly, the last date or due date of filing the return of income under section 139(1) for the assessment year 2014-15 was 30/11/2014 and, however the return of income was filed on 01/12/2014. Thus, this return of income

THE GREEN CITY NAGRI SAHAKARI PAT SANSTHA MARYADIT,NAGPUR vs. ITO 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

154, 250 & 143(3) under the Income Tax Act, 1961 is illegal, invalid and bad in law. 2. That the learned Commissioner of Income Tax (Appeals) (NFAC) has erred in law and not justified in proceeding with confirming the addition made by learned AO without going into the provisions of law of section

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

disallowed exemptions claimed by the assessee and treated the income of ` 2,01,39,828, received by the assessee trust as total income chargeable to tax. Consequently, the assessee trust filed application for rectification for which the rectification order under section 154

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

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

disallowing the deemed dividend of ` 6,49,70,741 [` 6,46,05,741 (+) ` 3,65,000] (Revised after rectification to ` 1,72,80,539). “56. I have considered the assessment order, remand report and submissions of the assessee. The assessee's reliance on judgements in his submission is also considered. It is observed that the deemed dividend added in order

RAVINDRA KHANDELWAL,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE AKOLA , AKOLA

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

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

section 36)\(1)(iii) of the Act. 10. The Assessing Officer disallowed a part of the interest considering it as interest on capital not borrowed for the purpose of business on proportionate basis. The assessee had debited ` 34,15,880, on account of interest on unsecured loans of ` 1,81,14,226. The Assessing Officer considered 24.39 per 4 Ravindra

INCOME TAX OFFICER WARD-2, KHAMGAON, KHAMGAON vs. RENUKA OIL INDUSTRIES, KHAMGAON

In the result, Revenue’s appeal stands dismissed

Bench: Shri V. Durga Rao

disallowance from ` 1,28,59,961 to ` 25,71,992 (20%) on account of cash expenses paid to labours. The assessee being not satisfied with the assessment order passed by the Assessing Officer, went in appeal before the first appellate authority challenging the aforesaid three issues. 3 Renuka Oil Industries ITA no.390/Nag./2024 4. The learned CIT(A), insofar