VARDHAMAN NAGARI SAHAKARI PATH SANSTHA LTD,AURANGABAD vs. INCOME-TAX OFFICER, WARD 1(5), AURANGABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

cash deposits made into SB a/c with ‘Axis Bank’ represented by PAN under assessment, the assessee filed a ITR for AABCV4217E (PAN held as Company) declaring total income ₹82,25,217/-, wherein such ITR was accepted by the Ld. AO without variation u/s 143(3) r.w.s. 147 of the Act and assessed as such, determining the total tax liability accordingly

TATYASAHEB NARAYAN LAGAD,PUNE vs. ITO WARD 6(2), PUNE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Tatyasaheb Narayan Lagad Ito, Ward 6(2), Pune B-504, Crossover Country, Sinhagad Vs. Road, Wadgaon Khurd, Pune – 411041 Pan: Acypl2714L (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Vishwas Mundhe Date Of Hearing : 20-02-2025 Date Of Pronouncement : 09-04-2025 O R D E R

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 2 3. Facts of the case, in brief, are that the assessee is a partner in partnership firm and earns income from profit share in partnership firm and other incomes such as interest, remuneration, rental income etc. He filed his return of income

PRABHAT GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT TADWADI,RAIGAD vs. INCOME-TAX OFFICER, WARD 3, PANVEL, PANVEL

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 2818/Pun/2024 धििाारण वषा / Assessment Year: 2017-18 Vs Ito, Ward-3, Prabhat Gramin Bigarsheti Sahakari Panvel Patsanstha Maryadit Tadwadi, At-Tadwadi, Post-Chordhe, Chordhe B.O., Tadwadi, Raigarh- 402109 Maharashtra Pan-Aabtp4003F Appellant Respondent

condoned the delay and ought not to have dismissed the appeal inasmuch as he has not correctly appreciated the facts of the case in its entirety and hence, the action of the CIT(A) is bad in law and needs to be reversed. 2. The CIT(A) erred in not deciding the following grounds of appeal on merits

SHRI CHANDRAKANT BALASAHEB JADHAV,SATARA vs. ITO WARD-5, SATARA

In the result, appeal of the Assessee is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1360/Pun/2024 निर्धारण वषा / Assessment Year: 2015-16 Shri Chandrakant Balasaheb V The Income Tax Officer, Jadhav, S Ward-5, Satara. At Post Tasgaon, Taluka – Satara, Satara – 415004. Maharashtra. Pan: Aeopj3334G Appellant/ Assessee Respondent / Revenue Assessee By Dr.Prayag Jha & Adv. Pratik Jha –Ar’S Revenue By Shri Ramnath P Murkunde –Cit(Dr) Date Of Hearing 11/08/2025 Date Of Pronouncement 25/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 29.05.2023 For The A.Y.2015-16 Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961, Dated 27.12.2017. The Assessee Has Raised The Following Grounds Of Appeal :

cash deposits as unexplained money. Aggrieved by the Assessment order, Assessee filed appeal before ld.CIT(A). There was a delay in filing appeal before the ld.CIT(A). The Assessment Order was passed on 27.12.2017, but the appeal was filed before ld.CIT(A) on 23.03.2018. Ld.CIT(A) condoned

GANGAGIRI MAHARAJ BETSARALA MAHILA NAGARI PATSANSTHA LTD,NASHIK vs. ITO WARD 1(1), NASHIK

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Borad

condone the delay of 455 days and admit the appeal for adjudication. 5. Brief facts of the case are that the assessee is a Cooperative Society and did not file the return of income for A.Y. 2017-18. Based on the information about cash deposit

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

deposits are the funds received from various individual persons for transfer to country. However, since the assessee failed to provide the details of persons who have given cash to the assessee, impugned addition has been made. Appeal filed before ld.CIT(A) is delayed and the same has not been condoned

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

deposits are the funds received from various individual persons for transfer to country. However, since the assessee failed to provide the details of persons who have given cash to the assessee, impugned addition has been made. Appeal filed before ld.CIT(A) is delayed and the same has not been condoned

SANJAY NIMBA PAWAR,NASHIK vs. THE INCOME TAX OFFICER, WARD-2, MALEGAON

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

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1972/Pun/2024 "नधा"रण वष" / Assessment Years : 2012-13

condonation of delay and granting an opportunity of hearing before lower authorities. Without prejudice to the above grounds of appeal, following grounds are also taken on merit. 2. On the basis of facts and in the circumstances of the case and as per law, lower authorities have erred in making addition Rs.32,14,498/- on account of unexplained money u/s.69A

DHARAMRAJ BABA BORADE,SANGOLE vs. PR.COMMISSIONER OF INCOME-TAX -6, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.462/Pun/2020 "नधा"रण वष" / Assessment Year : 2010-11

delay is condoned and the appeal is admitted for hearing. 2 Dharamraj Baba Borade 3. Briefly stated, the facts of the case are that the assessee is an individual working with Sangola Urban Cooperative Bank Ltd., Sangola. On the basis of some information about the assessee having deposited cash

PRASHANT PRATAP AHIR,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10,, PUNE

Bench: Shri S.S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No.1954/Pun/2018 निर्धारण वर्ा / Assessment Year : 2013-2014 Prashant Pratap Ahir At – Bunglow No.8, Mahindra Society, 121, Nagar Road, Pune – 411006 . . . . . . . अपीऱधर्थी / Appellant Pan:Aefpa6461E बनाम / V/S. Asst. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle – 10, Pune द्वारा / Appearances Assessee By : Shri Prashant Pratap Ahir Revenue By : Shri Ramnath P Murkunde सुनवाई की तारीख / Date Of Conclusive Hearing :12/10/2022 घोषणा की तारीख / Date Of Pronouncement : 12/10/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-13, Pune [For Short “Cit(A)”] Dt. 07/08/2018 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Soared Out Of Assessment Order Dt. 21/12/2016 Passed U/S 143(3) R.W.S. 147 By The Asst. Commissioner Of Income Tax, Circle-10, Pune [For Short “Ao”] For Assessment Year [For Short “Ay”] 2013-14. Itat-Pune Page 1 Of 9

delay in instituting the appeal, reiterated its contents and prayed for condonation. Pressing the ground number 2 it is submitted the impugned addition and confirmation thereof by the Ld. FAA was on account of mis- representation by the engaged representative, whereas the amount of cash deposit

ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

condonation of delay being devoid of reasonable and sufficient cause merits dismissal, ergo ordered accordingly. 6. We now deal with ITA No. 1919/PUN/2017; wherein we note that; 6.1 The appellant assessee is public trust registered under the Bombay Public Trust Act 1950 and is also registered u/s 12A and u/s 80G of the Act. 6.2 The assessee society

EVEREST EDUCATION SOCIETY, AURANGABAD ,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, EXEMTION CIRCLE, AURANGABAD, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

condonation of delay being devoid of reasonable and sufficient cause merits dismissal, ergo ordered accordingly. 6. We now deal with ITA No. 1919/PUN/2017; wherein we note that; 6.1 The appellant assessee is public trust registered under the Bombay Public Trust Act 1950 and is also registered u/s 12A and u/s 80G of the Act. 6.2 The assessee society

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

cash deposit. It is to be mentioned here that the appeal has been filed a delay of 480 days. In spite of such inordinate delay, the delay in filing is condoned

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

cash deposit. It is to be mentioned here that the appeal has been filed a delay of 480 days. In spite of such inordinate delay, the delay in filing is condoned

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

cash deposit. It is to be mentioned here that the appeal has been filed a delay of 480 days. In spite of such inordinate delay, the delay in filing is condoned

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

cash deposit. It is to be mentioned here that the appeal has been filed a delay of 480 days. In spite of such inordinate delay, the delay in filing is condoned

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos