INCOME-TAX OFFICER (EXEMPTIONS),, PUNE vs. POONA PANJARPOLE TRUST, PUNE

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

section 11(1A) of the Act in view of the clarification issued by the Board Circular No.883 4 dated 24.09.1975. The board circular was also followed by the Hon’ble Calcutta High Court in the case of CIT vs. Hindustan Welfare Trusts, 70 Taxman 93 (Cal.) and in the case of CIT vs. East India Charitable Trust, 73 Taxman

POONA PANJARPOLE TRUST,PUNE vs. INCOME TAX OFFICER (EXEMPTION), WARD-1(2), PUNE

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

section 11(1A).” 4 9. This board circular was followed by the Hon’ble Kolkata High Court in the case of CIT vs. Hindustan Welfare Trusts, 70 Taxman 93 (Kol.) and in the case of CIT vs. East India Charitable Trust, 73 Taxman 880 (Kol.) and the Hon’ble Gujarat High Court in the case of CIT vs. Ambalal Sarabhai

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

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

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

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE PROPRIETOR ABHIJEET ENGINEERS ,PUNE vs. ITO, TDS PUNE , PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOM TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. ITO, TDS PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE PROPRIETOR ABHIJEET ENGINEERS ,PUNE vs. ITO, TDS PUNE , PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Ltd. Vs CIT’(2019)SCC Online