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

In the result, all the appeals filed the Assessee are allowed

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

ATHARV VIJAY YEWALE SOCIAL FOUNDATION,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

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

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

1. The CIT (A) failed to recognize the fact that the trustees & members of the assessee Trust above mentioned belong from rural background hence they are not much adversely aware of rules & regulation of Income Tax Act. 2. Initially, the assessee being a Trust received rejection of application for Registration under section 12A on 24-09-20, there after returns

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

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

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

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

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

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

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,NASHIK vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC-GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(1), PUNE, PUNE

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi