SHRIPATRAO DADA SAHAKARI BANK LTD,,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2(3),, KOLHAPUR

Appeal is allowed for statistical purposes

section 40(a)(ia) of the Act and disallowed and added back the amount of Rs. 2,21,022/- to the total income of the assessee. The fact that is generated as per the findings of the ld. CIT(A) at para 5.2 of his order is that there is an admission by the assessee that he has paid

CHANDAN HASSANAND LOKWANI,NASHIK vs. ACIT CIRCLE 1 , NASHIK

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1358/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Chandan Hassanand Lokwani, V The Assistant 2 Jawahar Market, Nashik Road, S Commissioner Of Maharashtra – 422101. Income Tax, Circle-1, Pan : Abcpl7072N Nashik. Appellant / Assessee Respondent / Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/10/2024 Date Of Pronouncement 23/10/2024 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], Under Section 250 Of The Income Tax Act 1961, Dated 18.05.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1) The Learned Cit(A) Erred In Dismissing The Appeal In Limine By Refusing To Condone The Delay Of 108 Days In Filing The Appeal Without Appreciating That The Said Delay Was Due To Reasonable Cause & The Said Delay Ought To Have Been Condoned In The Interest Of Justice. 2) The Learned Cit(A) Failed To Appreciate That In This Case, The Disallowance U/S 40(A)(Ia) Was Made By The A.O. Towards Non Deduction Of Tds On Interest Paid To Three Nbfc In Spite Of The Fact That The Appellant Had Furnished Ca Certificate In Form 26A To Prove That The Payees Had Offered The Interest To Tax & Paid Taxes Thereon & Hence, The Said Addition Resulted Into Double Taxation Of The Same Income & Therefore, The Impugned Delay Of 108 Days In Filing Appeal Ought To Have Been Condoned In View Of The Ratio Laid Down By Hon'Ble Madras High Court In Case Of Venkatadri Traders Ltd. V. Cit [248 Itr 681].

TDS on interest paid to three NBFC in spite of the fact that the appellant had furnished CA Certificate in Form 26A to prove that the payees had offered the interest to tax and paid taxes thereon and hence, the said addition resulted into double taxation of the same income and therefore, the impugned delay of 108 days in filing

MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

26A issued by the CA supporting that the said parties have reflected in theiij books and hSi/R^filed the returns of income. Therefore, the appellant does not get any benefit of the second proviso to section 40(a)(ia) in the absence of requisite forms. 5.1 It is further seen that the section 197A(1A) r.w.s 197A(1B) provides

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. SILVER JUBILEE MOTORES LTD,, PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2013-14 Acit, Circle-6, Vs. Silver Jubilee Motors Ltd., Pune 12, Moledina Road, Camp, Pune 411001 Pan : Aahcs8736P Appellant Respondent

26A by a Chartered Accountant. Thus, it is manifest that in order to be covered by the proviso, not only the above referred three conditions should be simultaneously fulfilled, but a certificate in the requisite form issued by a Chartered Accountant also needs to be furnished. It is only on fulfillment of the above conditions cumulatively that an assessee