KOLHAPUR ZILLA KRISHI KARMACHARI SAHAKARI SANSTHA MARYADIT,PUNE vs. ITO WARD 2(1) , KOLHAPUR

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

deduction u/s 80P of the Act. The penalty proceedings u/s 270A of the Act was initiated simultaneously for under reporting of income. Pursuant thereto, show cause penalty notice(s) were issued on the e-mail of the assessee along with service through designated verification unit, which was duly delivered. The assessee failed to offer any explanation in response

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

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

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

condone the delay of 798 and proceed for adjudication of appeal on merits. 6. Brief facts of the case are that the appellant filed the Return of Income for the A.Y. 2019-20 on 27.09.2019 disclosing total income of Rs.19,48,890/-. Return was processed u/s.143(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) vide intimation

PRAVIN BABANRAO TAMBE,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-4, PUNE, PUNE

In the result, the appeal filed by the assessee is dismissed as not maintainable

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.692/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Pravin Babanrao Tambe, Vs. Pcit, Pune-4. Sr. No.14, Shree Datta Colony, Akashwani, Hadapsar, Pune- 411028. Pan : Aimpt5087G Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 12.12.2024 Date Of Pronouncement : 11.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2021 Passed By Ld. Pr.Cit, Pune- 4 [‘Ld. Pcit’] U/S 263 Of The It Act For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. Ld Cit Erred In Law & On Facts In Invoking Jurisdiction Under Section 263 & Setting Aside Assessment Order For Fresh Assessment On The Ground That Assessment Has Been Framed

deducting from the full value of the consideration received or accruing 5 as a result of the transfer of the capital asset the following amounts namely:- (i) Expenditure incurred wholly and exclusively in connection with such transfer (ii) The cost of acquisition of the asset and the cost of any improvement thereto. The assessee has incurred the expenses

FATIMABAI HAJIMIYA KOKANI PVT TRUST.,NASHIK vs. ITO (EXEP) WARD 1, NASHIK

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2373/Pun/2024 Assessment Year : 2015-16

condonation of delay. 6. Without prejudice to the above grounds, the learned CIT(A) erred in not appreciating that the CPC was apparently unjustified in taxing the entire gross receipts of Rs.5,22,341 as income of the appellant trust without allowing any deduction

GURU KRIPA SEVA ASHYRAM,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, WARD 1(2), PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

condoning the delay in filing Form No. 10B, the appellant is still to be treated as non-compliant of section 12A(1)(b) of the Income Tax Act read with rule 17B of the Income Tax Rule. In view of these facts, I am of the opinion that the appellant is not entitled for the said deduction

NAVCHAITANYA NAGARI SAHAKARI PATSANSTHA LTD. ATIT,SATARA vs. ITO, WARD-1, SATARA, SATARA

In the result, the appeal filed by the appellant society is dismissed

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.884/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

deduction u/s.80P. 2 3. Being aggrieved, an appeal was filed before the Addl./JCIT(A) with a delay of five years. The appellant society filed a petition before the Addl./JCIT(A) praying for condonation

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

delay of 4 minutes 42 seconds was condoned and held that the CPC is not correct in denying the claim of deduction

INCOME TAX OFFICER WARD-1 PANDHARPUR, INCOME TAX OFFICE PANDHARPUR vs. YASHODA MAHILA NAGARI SAHAKARI PATSANSTHA , MANGALWEDHA DISTRICT SOLAPUR

deduction under Sec.80P(2)(d) of the\nAct, therein “set aside” the order of the A.O with a direction to\nre-decide the issue afresh and reframe the assessment.\n4. The assessee being aggrieved with the order of the Pr.CIT\nhas carried the matter in appeal before us. As the present\nappeal involved a delay of 72 days, therefore

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

condoning the delay in filing Form No. 10B, the appellant is still to be treated as non-compliant of statutory provisions of the Income Tax Act. In view of these facts, I am of the opinion that the appellant is not entitled for the said deduction

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

condoning the delay in filing Form No. 10B, the appellant is still to be treated as non-compliant of statutory provisions of the Income Tax Act. In view of these facts, I am of the opinion that the appellant is not entitled for the said deduction

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

condoning the delay in filing Form No. 10B, the appellant is still to be treated as non-compliant of statutory provisions of the Income Tax Act. In view of these facts, I am of the opinion that the appellant is not entitled for the said deduction

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

condoning the delay in filing Form No. 10B, the appellant is still to be treated as non-compliant of statutory provisions of the Income Tax Act. In view of these facts, I am of the opinion that the appellant is not entitled for the said deduction

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

condoning the delay in filing Form No. 10B, the appellant is still to be treated as non-compliant of statutory provisions of the Income Tax Act. In view of these facts, I am of the opinion that the appellant is not entitled for the said deduction

KULDEEP MAKHIJA,PUNE vs. ITO, WARD 10(3), PUNE, PUNE

The appeal is DISMISSED with aforestated cost

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Kuldeep Makhija C/O Ghanshyam Shivnani, P/4-903, Oxford Village Premiums, Kedari Nagar, Pune-411040 Pan: Alnpm7224Q. . . . . . . . Appellant

condonation is rejected. Consequently the appeal stands dismissed as barred by limitation. 14. The assessee left India for employment in the year 2012 therefore he appointed the Ld. AR as his counsel who filed a VAKALATNAMA signed by him on even date & place. Be that as it may, for vouching the loci signature on appeal documents/affidavit, in order to ascertain

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandra

condone the delay in filing the appeal, an empathetic humane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 147 read with section 144B. It is prayed

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandra

condone the delay in filing the appeal, an empathetic humane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 147 read with section 144B. It is prayed

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

condonation application of the assessee. He dismissed the appeals filed by the assessee without considering the merits of the case which is totally unjustified. He submitted that the delay in filing of the appeals before the Ld. CIT(A)/NFAC was attributable to the following reasons : “1.2 Appellant Company was under IBC Process: The appellant was non-operational since

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

condonation application of the assessee. He dismissed the appeals filed by the assessee without considering the merits of the case which is totally unjustified. He submitted that the delay in filing of the appeals before the Ld. CIT(A)/NFAC was attributable to the following reasons : “1.2 Appellant Company was under IBC Process: The appellant was non-operational since

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, B.J.MARKET

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

condonation application of the assessee. He dismissed the appeals filed by the assessee without considering the merits of the case which is totally unjustified. He submitted that the delay in filing of the appeals before the Ld. CIT(A)/NFAC was attributable to the following reasons : “1.2 Appellant Company was under IBC Process: The appellant was non-operational since