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

rectification application u/s. 154 which was rejected by the Ld.AO/CPC vide order, dated 08/09/2020 without any modification. 3. Aggrieved by such order of Ld.AO/CPC u/s. 154 of the Act, assessee preferred an appeal before the Ld.CIT(A)/NFAC and contended that Ld.AO/CPC has incorrectly denied the credit of TDS

LATA PRALHAD DESHMUKH,NASHIK vs. CIT(A), PUNE

In the result, the appeal is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24

rectification order u/s 154 and copy of Circular No. 36/2015. The appellant has failed to furnish copy of ITR filed for A.Y. 2022-23 to establish that receipt of Rs.2,22,26,400/- was claimed as exempt income, copy of Form No. 26AS reflecting availability of TDS

ANAND CONSTRUWELL PRIVATE LIMITED,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK -1, NASHIK

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.955/Pun/2024 िनधा"रण वष" / Assessment Year: 2019-20 Anand Construwell Private Vs. Pcit-1, Nashik. Limited, Ramchandra Apartments, Makhmalabad Road, Panchvati, Nashik- 422003. Pan : Aafca7736H Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Keyur Patel Date Of Hearing : 05.09.2024 Date Of Pronouncement : 29.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.03.2024 Passed By Ld. Pcit-1, Nashik [‘Ld. Pcit’] For The Assessment Year 2019-20. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Basis Of The Facts & Circumstances Of The Case, The Order Passed U/S. 263 By The Principal Commissioner Of Income-Tax, Nashik May Please Be Quashed. 2. On The Basis Of The Facts & Circumstances Of The Case, The Principal Commissioner Of Income-Tax Is Not Justified In Invoking The Provisions Of Section 263 By Holding That Provisions Of Section 69C Are Applicable In The Present Case As The Assessee Was Not Able To Explain The Sources Of Expenditure

rectification proceedings u/s 154 of the IT Act and a separate order dated 08.02.2024 to this effect was also passed. Copy of this order is also produced for kind perusal of the Bench in the Paper Book. Ld. AR also submitted that the impugned expenses were entered in the regular audited books of accounts therefore the sources were very well

MAJALGAON ART SCI & COMMERCE COLLEGE BEED,MAJALGAON vs. ITO TDS WARD, AURANGABAD, AURANGABAD

In the result, the appeal of assessee is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

TDS, CPC, Ghaziabad issued intimation levying late fee u/s. 234E of the Act and interest u/s. 220(2) of the Act vide its order dated 08-07-2014. The assessee filed rectification 2 ITA No. 1109/PUN/2023, A.Y. 2014-15 application u/s. 154

MAGARAJ MISHRIMAL RATHI,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

154 of the IT Act which was partly allowed by the Assessing Officer and the total taxable income was reduced to Rs.1,22,42,290/-. Thereafter, in first appeal proceedings, the ld. CIT(A)/NFAC has not allowed any relief and 8 sustained the additions made by the Assessing Officer. It was the contention of the ld. Counsel

DISCOVERY DIGITAL NETWORK PRIVATE LIMITED,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 , NASHIK

154 of the Act and that the delay in\ngranting credit for advance tax is attributable to the assessee as the assessee\nfailed to claim the said credit in the return of income. The relevant findings\nand observations of the Ld. CIT(A) is as under :\n“4.3 Ground number 1, 2, 4 and 5 taken by the appellant

YASHWANTRAO CHAVAN INSTITUTE OF POLYTECHNIC,BEED vs. ACIT CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

rectification applications u/s. 154 of the Act stating that in view of settled judicial precedence CPC has wrongly levied the late fee u/s. 234E, but failed to get any relief. Thereafter, the assessee filed separate appeals against the respective orders u/s. 154 of the Act against levy of late fee u/s. 234E of the Act for belatedly filing quarterly TDS

SHRI SHIVAJI COLLEGE,PUNE vs. ACIT, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

rectification applications u/s. 154 of the Act stating that in view of settled judicial precedence CPC has wrongly levied the late fee u/s. 234E, but failed to get any relief. Thereafter, the assessee filed separate appeals against the respective orders u/s. 154 of the Act against levy of late fee u/s. 234E of the Act for belatedly filing quarterly TDS

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

TDS credit of Rs.13,00,000/- and made a disclosure with respect to the gross receipts of Rs.6,50,00,000/- under the head “Income transferred to others” against the PAN of his son, Amit Sasar. Disregarding the response and the rectified return furnished by the assessee, the Ld. AO/CPC passed the rectification order u/s 154

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMED NAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

Bench: Dr. Manish Borad & Shri Vinay Bhamore

TDS quarterly returns. Admittedly, the assessee did not file any appeal against the original order u/s. 200A of the Act, but subsequently, filed rectification applications u/s. 154

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

Bench: Dr. Manish Borad & Shri Vinay Bhamore

TDS quarterly returns. Admittedly, the assessee did not file any appeal against the original order u/s. 200A of the Act, but subsequently, filed rectification applications u/s. 154

NEW HIGH SCHOOL,AURANGABAD vs. ACIT CENTRALIZED PROCESSING CELL -TDS, AURANGABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2638/Pun/2025 For Adjudication As The Lead Case.

TDS calculated late fees u/s 234E of the IT Act of Rs.34,400/- for Q4 of A.Y. 2014-15. Subsequently, the assessee filed an application for rectification u/s 154

NEW HIGH SCHOOL ,AURANGABAD vs. ACIT CENTRALIZED PROCESSING CELL -TDS, AURANGABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2638/Pun/2025 For Adjudication As The Lead Case.

TDS calculated late fees u/s 234E of the IT Act of Rs.34,400/- for Q4 of A.Y. 2014-15. Subsequently, the assessee filed an application for rectification u/s 154

NEW HIGH SCHOOL,AURANGABAD vs. ACIT CENTRALIZED PROCESSING CELL -TDS, AURANGABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2638/Pun/2025 For Adjudication As The Lead Case.

TDS calculated late fees u/s 234E of the IT Act of Rs.34,400/- for Q4 of A.Y. 2014-15. Subsequently, the assessee filed an application for rectification u/s 154

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

u/s. 200A of Act, in respect of defaults before 01.06.2015. 5 Opulent Auto Care Private Ltd. The following observations in para 37 of the order in the case Maharashtra Cricket Association vs. DCIT (supra) are relevant for the purpose: ““37. Now, coming to the connected issue raised by the learned Authorized Representative for the assessee by way of ground

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

u/s. 200A of Act, in respect of defaults before 01.06.2015. 5 Opulent Auto Care Private Ltd. The following observations in para 37 of the order in the case Maharashtra Cricket Association vs. DCIT (supra) are relevant for the purpose: ““37. Now, coming to the connected issue raised by the learned Authorized Representative for the assessee by way of ground

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

u/s. 200A of Act, in respect of defaults before 01.06.2015. 5 Opulent Auto Care Private Ltd. The following observations in para 37 of the order in the case Maharashtra Cricket Association vs. DCIT (supra) are relevant for the purpose: ““37. Now, coming to the connected issue raised by the learned Authorized Representative for the assessee by way of ground

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

u/s. 200A of Act, in respect of defaults before 01.06.2015. 5 Opulent Auto Care Private Ltd. The following observations in para 37 of the order in the case Maharashtra Cricket Association vs. DCIT (supra) are relevant for the purpose: ““37. Now, coming to the connected issue raised by the learned Authorized Representative for the assessee by way of ground