MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

condone the delay depending upon the bona fides of the party. 19. In Maqbul Ahmad and Ors. vs. Onkar Pratap Narain Singh and Ors., it had been held that the court cannot grant an exemption

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

condone the delay depending upon the bona fides of the party. 19. In Maqbul Ahmad and Ors. vs. Onkar Pratap Narain Singh and Ors., it had been held that the court cannot grant an exemption

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

exemption under sections 11 and 12 of the A cl 3. Representations have been received by the Board/field authorities stating that Form no. 10B could not be filed along with the return of income for AY 2016-17 and AY 2017-18. It has been requested that the delay in filing of Form no. 10B may be condoned

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

exemption under sections 11 and 12 of the A cl 3. Representations have been received by the Board/field authorities stating that Form no. 10B could not be filed along with the return of income for AY 2016-17 and AY 2017-18. It has been requested that the delay in filing of Form no. 10B may be condoned

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

exemption under sections 11 and 12 of the A cl 3. Representations have been received by the Board/field authorities stating that Form no. 10B could not be filed along with the return of income for AY 2016-17 and AY 2017-18. It has been requested that the delay in filing of Form no. 10B may be condoned

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

exemption under sections 11 and 12 of the A cl 3. Representations have been received by the Board/field authorities stating that Form no. 10B could not be filed along with the return of income for AY 2016-17 and AY 2017-18. It has been requested that the delay in filing of Form no. 10B may be condoned

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

exemption under sections 11 and 12 of the A cl 3. Representations have been received by the Board/field authorities stating that Form no. 10B could not be filed along with the return of income for AY 2016-17 and AY 2017-18. It has been requested that the delay in filing of Form no. 10B may be condoned

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

exemption under sections 11 and 12 of the A ct 3. Representations have been received by the Board/field authorities stating that Form no. 10B could not be filed along with the return of income for AY 2016-17 and AY 2017-18. It has been requested that the delay in filing of Form no. 10B may be condoned

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

condoning the delay of 2115 days before ld.CIT(A) and restoring the issue on merits to the file of ld.CIT(A) for necessary adjudication. In support of delay, Ld. Counsel for the assessee submitted that it was not intentional delay and assessee would not have gained anything from delay in filing the appeal. To buttress this contention, he placed reliance

INDRAYANI SEVA SAMITI NYAS,PUNE vs. THE INCOME TAX OFFICER, WARD 9(2), PUNE

In the result, appeal of the assessee is dismissed

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

condoning the delay in filing of appeal by the assessee. He failed to appreciate the facts and submissions made in this behalf in its proper perspective. As such, the learned CIT(A) has erred innot providing sufficient opportunity of being heard in the matter on merits. 2. The learned CIT(A) erred on facts and in law in not appreciating

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

condonation of delay on the ground that there were no floods and hence, the assessee could have easily filed its return in the normal period. The Hon'ble Single judge had come to the conclusion that the ends of justice would be served better by setting aside the order of the CBDT and directed the Assessing Officer to consider

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

Exemption Circle, Aurangabad . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Kishore Phadke Revenue by : Shri Ramnath Murkunde सपिवधई की तधरऩख / Date of conclusive Hearing : 27/03/2023 घोर्णध की तधरऩख / Date of Pronouncement : 14/06/2023 ITAT-Pune Page 1 of 22 M/s Everest Education Society ITA No.1919/PUN/2017 & 525/PUN/2022 आदेश / ORDER PER G. D. PADMAHSHALI, AM; These cross appeals are filed by the Revenue

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

Exemption Circle, Aurangabad . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Kishore Phadke Revenue by : Shri Ramnath Murkunde सपिवधई की तधरऩख / Date of conclusive Hearing : 27/03/2023 घोर्णध की तधरऩख / Date of Pronouncement : 14/06/2023 ITAT-Pune Page 1 of 22 M/s Everest Education Society ITA No.1919/PUN/2017 & 525/PUN/2022 आदेश / ORDER PER G. D. PADMAHSHALI, AM; These cross appeals are filed by the Revenue

SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

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

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

Exemption placing reliance on the judgment of Hon’ble Supreme Court in the case of State of UP Vs. Harish Chandra AIR 1996 SC 2173 as well as Union of India Vs. Kirloskar Pneumatic Co. Ltd. 1996 taxmann.com 575 (SC) held that in the absence of power to condone the delay

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

MAHRATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE,PUNE vs. CIT(A), NFAC, DELHI, DELHI

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

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

exemption u/s 11 of the Act and thereby refund of Rs.41,80,330/-. The case of the assessee was selected for scrutiny under CASS. Statutory notice(s) u/s 143(2) and 142(1) of the Act along with questionnaire were issued and served upon the assessee from time to time calling for information in support of return filed, followed

SHRI MARTAND DEOSANSTHAN JEJURI,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE, PUNE

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

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

exemption under Section 11 and 12 of the Act when processing the return under Section 143(1) of the Act. 8.1 Further, Section 119 empowers the Board to issue orders and guidelines regarding the condonation of delay