PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNICIPAL COUNCIL , SOLAPUR,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC)-TDS , GHAZIABAD, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNICIPAL COUNCIL,PANDHARPUR vs. DCIT (CPC)-TDS ,GHAZIABAD, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

PANDHARPUR MUNCIPAL COUNCIL,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC)- TDS, GHAZIABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 305 To 315/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-12 To 2015-16 Pandharpur Municipal Council Navi Peth, Pandharpur. . . . . . . . अपीऱधर्थी / Appellant Pan : Aaalp1606R बनाम / V/S. Dcit (Cpc)–Tds, . . . . . . . प्रत्यर्थी / Respondent Ghaziabad. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 06/09/2022 घोषणा की तारीख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per Bench; The Present Bunch Of Eleven Appeals Is Challenged Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Pune [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Risen Out Of Separate Orders Of Intimation Passed U/S 154 Of The Act, By Dcit-Cpc, Tds Ghaziabad [For Short “Cpc-Tds”], For Five Assessment Years [For Short “Ay”] 2011-12 To 2015-16. Itat-Pune Page 1 Of 12

deducting tax (TDS), or in not paying the tax (TDS) or in deducting but not depositing or short deduction or short

DCIT, CIRCLE 8 PUNE, PUNE vs. ALFA LAVAL INDIA PVT LTD, PUNE

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

deduction of TDS which has been duly disallowed in the ITR on\naccount of non-deduction of TDS under the provisions

P P KHARPATIL CONSTRUCTIONS PVT LTD,URAN vs. CIRCLE - PANVEL, PANVEL

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1294/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 P P Kharpatil Construction Pvt. V The Principal Ltd., S. Commissioner Of Income 656, At Post Chimer Taluka, Tax, Thane-1. Uran District, Raigad – 410206. Maharashtra. Pan: Aaccp4003B Appellant/ Assessee Respondent / Revenue Assessee By Mrs. Naina Chaurasia & Shri Sameer Gavli – Ar’S Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 18/06/2025 Date Of Pronouncement 20/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax, Thane-1 Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 27.03.2025 Emanating From Assessment Order U/S.143(3)R.W.S. 144Bof The Income Tax Act, Dated 22.09.2022. The Assessee Has Raised Following Grounds Of Appeal :

TDS deducted on inclusive of Invoice Copy GST enclosed in Exhibit 15 5 1,925,304 TDS deducted on inclusive

NANASAHEB BHAGAWAN SASAR,PUNE vs. ITO, WARD 2(2), PUNE, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

deducted entire TDS in the name of the assessee instead of making proportionate deduction in the hands of the assessee

BHASKAR DANVE PATIL ,JALNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JALNA, JALNA

In the result, the appeal of the assessee is partly allowed for statistical purposes with the directions given above

Bench: Shri R.K. Panda & Ms. Astha Chandra

TDS deducted by you while payment or crediting such amount to the account of subcontractor. Details of EMD received from

RAJARAMBAPU SHETKARI AND SHETMAJUR SAHHAYA SAMITI,,SANGLI vs. INCOME TAX OFFICER,, SANGLI

Appeal is allowed for stastical purposes in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.370/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13

deducting TDS 5 Rajarambhau Shetkari and Shetmajur Sahhaya Samiti as per the provisions of TDS. After arriving at the net profits

EATON TECHNOLOGIES PRIVATE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

TDS iv. Deduction under Chapter VIA v. Expenses incurred for earning exempt income vi. Tax deduction, TDS deposit and TDS

M/S KOLTE PATIL DEVELOPERS LTD,PUNE vs. DCIT,CIRCLE-7, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15

deduct TDS. Since the assessee has not deducted any TDS, the Assessing Officer rejected the explanation given by the assessee

HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

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

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

TDS amount has been deducted. It is pertinent to note that the purpose of issuing TDS certificate under section 203 of the Act is to enable

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, B.J.MARKET

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

TDS has been deducted by RP and hence the responsibility to file TDS return was of the RP, however the TDS