NEW ERA HIGH SCHOOL COMMITTEE,SATARA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE,, PUNE

The appeal of the appellant is ALLOWED in above terms

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 622/Pun/2022 कर धििाारण वर्ा / Assessment Year :2018-19 New Era High School Committee Chesson Rd., Panchgani, Satara - 412805 Pan : Aaatn2455L . . . . . . . अपीलाथी / Appellant बिाम / V/S. Asstt. Commissioner Of Income Tax Exemption Circle-8, Pune. . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Rohit Tapadiya Revenue By : Shri Suhas Kulkarni सुनवाई की तारीख / Date Of Conclusive Hearing : 28/12/2022 घोषणा की तारीख / Date Of Pronouncement : 30/12/2022 आदेश / Order Per G. D. Padmahshali, Am; By The Present Appeal, The Assessee Challenges The Order Of National Faceless Appeal Centre, Delhi [For Short “Nfac”] Dt. 13/06/2022 Passed U/S 250 Of The Income Tax Act, 1961 [For Short “The Act”] Confirming Order Of Rectification Passed U/S 154 Which Denied To Interfere With Computation Of Income Carried Out U/S 143(3) Passed By National E-Asstt. Centre [For Short “Neas”] For Assessment Year [For Short “Ay”] 2018-19. Itat-Pune Page 1 Of 7

244A, where the refund of tax is due to the assessee out of any TCS u/s 206C or paid by way of advance tax or treated as paid under section 199 (credit of TDS

NORTH AMERICAN COAL CORPORATION INDIA P LTD ,PUNE vs. ASST COMMISSIONER OF INCOME TAX , CIRCLE 2 , PUNE

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

TDS credit has been offered to tax in A Y 2014-5 (current year) 2. Interest under section 244A of the Act on income

LATA MANGESHKAR MEDICAL FOUNDATION,ERANDWANE,PUNE vs. DCIT-EXEMPTIONS-PUNE, SWARGATE,PUNE

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

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripotelata Mangeshkar Medical Vs Dcit (Exemptions), Foundation, Deenanath Pune. Mangeshkar Hospital, D.No. 8,13, Erandwane, Pune (Mh) Pan: Aaatl 1944 N Appellant Respondent Assessee By : Shri Nikhil S. Pathak, Adv. Revenue By : Shri Ramnath P. Murkunde,Dr Date Of Hearing : 01/04/2024 Date Of Pronouncement : 03/04/2024 Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of National Faceless Appeal Centre [Nfac], Delhi, Dated 11.08.2023 For A.Y.2018-19 As Per The Following Grounds Of Appeal:-

TDS deducted and accordingly, the order passed by the learned CIT(A) is bad in law. Lata Mangeshkar Medical Foundation 3] The learned CIT(A) erred in not appreciating that the learned AO had granted interest u/s 244A from the date of filing the return i.e. from 05.10.2018 till the date of order passed u/s 143(1) i.e., 16.11.2019 without

PROCESSIA PLM PRIVATE LIMITED,PUNE vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2007/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Processia Plm Private Vs. Income Tax Department, Limited, National E-Assessment First Floor, Office No.102, Centre, Delhi. Amar Apex Building, Amar Apex Condominium, Baner, Pune-411045. Pan : Aaact6811H Appellant Respondent Assessee By : Ms. Nidhi Agarwal (Virtual) Revenue By : Shri Harshit Bari Date Of Hearing : 17.12.2025 Date Of Pronouncement : 05.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 12.06.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Ground No. 1: On The Facts & In The Circumstances Of The Case & In Law, The Order Under Section 250 Of The Income-Tax Act,1961 ('The Act') Passed By The Learned Commissioner Of Income Tax (Appeals) ['Ld. Cit(A)'] On 12 June 2025 Is Bad In Law.

section 244A of the Act without considering the credit of taxes deducted at source amounting to INR 15,18,619. Ground No 4: The Appellant craves leave to add to and/or to alter, amend, rescind, modify the grounds herein below or produce further documents before or at the time of hearing of this Appeal.” 3. Facts of the case

JOHN DEERE INDIA PVT. LTD,PUNE vs. CIT(A) , DEHI

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2477/Pun/2024 िनधा"रण वष" / Assessment Year: 2014-15 John Deere India Pvt. Ltd., V The Commissioner Of Tower 14, Cyber City, S Income Tax(Appeals), Magarpatta City, Hadapsar, Nfac, Delhi. Pune – 411013. Pan: Aaacj4233B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 22/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15; Dated 27.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Using Same Statement Of Facts & Findings For Assessment Years 2011-12 & 2014-15 Whereas The Statement Of Facts & Findings Are Not Relevant At All For Assessment Year 2014-15. Ita No.2477/Pun/2024 [A]

TDS and amount of Rs. 1,574,817 being deducted in the name of John Deere Equipment private Limited to which has merged with the assessee company with effect from 1 April 2010. 5. The learned A.O. failed to give interest u/s 244A of the Income Tax Act, 1961 which the assessee was entitled