DNYANESHWAR SHINDE,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1) , AURANGABAD

In the result, appeal of the assessee is allowed

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

condoned the delay considering that the delay was not inordinate and it was owing to the severe illness of the Chartered Accountant of the assessee who was handling the case of the assessee as stated in the affidavit of the assessee. So far as, the merits of the case is concerned, we find that the impugned issue is squarely covered

THE NEW EDUCATION SOCIETY,THANE vs. CIT-EXEMPTION,PUNE, PUNE

In the result, appeal filed by the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं./Ita Nos.1323 & 1324/Pun/2025 निर्धारण वषा / Assessment Year :- The New Education Society, V The Commissioner Of 1, Opp Sai Arcade, Netaji S. Income Tax, Exemption, Chowk, G S Pammani Marg, Pune. Ulhasnagar, Thane – 421004. Pan: Aaatt7011L Appellant/ Assessee Respondent / Revenue Assessee By Ms. Sailee Gujarathi Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 22/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 27.01.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

permanent registration and assessee already have received Provisional Registration and at the time of Provisional Registration the Assessee had submitted necessary details which are in the custody of the Income Tax Department. In the Form-10AB, it is specifically mentioned that the Assessee is running a school and objects are educational. The Assessee is also Registered under 10 ITA Nos.1323

VALLABHDAS VALJI JILHA VACHANALAYA,JALGAON vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION - PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1423/Pun/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas Valjijilha The Commissioner Of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. Pan: Aabtv0802C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 17/04/2024 Date Of Pronouncement 18/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 26.10.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law, Thecommissioner Of Income-Tax (Exemption) Pune Has Erred In Rejecting The Application In Form 10Ab Under Section 80G(5) Of The Vallabhdas Valji Jilha Vachanalaya [A]

delay is condoned. Findings & Analysis : 3. In this case, the ld.Commissioner of Income Tax(Exemption) has rejected the application of the assessee dated 24/05/2023 filed in Form 10AB for approval u/s 80G of the Act, only on one ground that the application is not maintainable as the assessee failed to file the present application within the time limit allowed under

M/S. ANSYS INC,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, (IT),CIRCLE -1,, PUNE

In the result, appeal of the assessee is allowed

Bench: The Tribunal. He Further Submitted That This Delay Has Been Caused Due To The Bonafide Belief That On The Concerned Day Of Filing Of The Appeal, The Tribunal Was Not Functioning But Later On They Came To Know That It Was A Working Day. Therefore, It Was Prayed By The Ld. Counsel That This One Day‟S Delay May Be Condoned Since It Is Neither Deliberate Nor Intentional & Has Been Caused Because Of Mistake Of Information & Knowledge. The Ld. D.R Did Not Raise Objection.

condone this delay and hear the appeal on merits. 4. The only issue for adjudication is whether the sale of software/licence by the assessee related to development of software are to be taxed as fees for technical services/royalty or not. It is the contention of the assessee that sale of software amounts to sale of goods and thus the treatment

TDK ELECTRONICS AG (FORMERLY KNOWN AS EPCOS AG),,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTL. TAXATION), CIRCLE - 2,, PUNE

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.160/Pun/2021 निर्धारण वषा / Assessment Year : 2016-17 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent आयकर अपीऱ सं. / Ita No.172/Pun/2022 निर्धारण वषा / Assessment Year : 2017-18 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent

permanent establishment in India. 3. We have heard the rival contentions and gone through the relevant material on record. The DRP has discussed this issue at page 28 of its directions by observing that the facts for the instant year are in pari materia with those for the earlier years starting from

TDK ELECTRONICS AG (FORMERLY KNOWN AS EPCOS AG),,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTL. TAXATION), CIRCLE - 2,, PUNE

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.160/Pun/2021 निर्धारण वषा / Assessment Year : 2016-17 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent आयकर अपीऱ सं. / Ita No.172/Pun/2022 निर्धारण वषा / Assessment Year : 2017-18 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent

permanent establishment in India. 3. We have heard the rival contentions and gone through the relevant material on record. The DRP has discussed this issue at page 28 of its directions by observing that the facts for the instant year are in pari materia with those for the earlier years starting from

GENDER LAB FOUNDATION,THANE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Pun/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner Of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. Estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. Pan: Aajcg4122B Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 29/04/2024 Date Of Pronouncement 30/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.12.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Cit E, Failed To Appreciate That The Appellant, Gender Lab Gender Lab Foundation [A]

delay is condoned. Findings &Analysis : 3. The ld.CIT(E) rejected the application of the assessee on the ground that assessee filed the application for 80G beyond the time mentioned in section 80G(5) of the Act. According to the ld.CIT(E), assessee’s activity had commenced on 01.04.2022. The assessee should have filed application for 80G within six months

BRAHM PRECISION MATERIALS PVT LTD,AURANGABAD vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, appeal of the assessee for A

condone the delay of 445\ndays in filing of the instant appeal before this Tribunal and\nadmit the appeal for adjudication.\n4. Since most of the grounds raised in these two appeals are\ncommon, we proceed to dispose of these appeals by way of\nconsolidated order for the sake of convenience.\n5. We will first take up ITA No.1183/PUN/2023 relating

BRAHM PRECISION MATERIALS PVT. LTD.,AURANGABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI

In the result, appeal of the assessee for A

condone the delay of 445\ndays in filing of the instant appeal before this Tribunal and\nadmit the appeal for adjudication.\n\n4. Since most of the grounds raised in these two appeals are\ncommon, we proceed to dispose of these appeals by way of\nconsolidated order for the sake of convenience.\n\n5. We will first take

SHRI RAMBAG MANDIR TATHA RAMCHANDRAJI BHAGWAN SANSTHAN,PANDHARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE, PUNE

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

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

condone the delay and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal : “1. On the facts and in the circumstances of the case and in law the Learned Commissioner of Income Tax (Exemptions), Pune has erred in cancelling the provisional registration of the assessee u/s 80G(5) of the Income

CARE CLUB ,PUNE vs. CIT EXEMPTION PUNE, PUNE

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

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

establishes the fact that the prerequisite for application under clause (ii) of Section 12A(1)(ac) of the Income Tax Act, 1961 is not fulfilled in this case. Therefore, prima-facie it appears that the application is not maintainable. 5. In view of the above, the application filed by the assessee is treated as non- maintainable and hence, 'rejected

MITCON FORUM FOR SOCIAL DEVELOPMENT,PUNE vs. CIT EXEMPTION, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.613/Pun/2025 िनधा"रण वष" / Assessment Year: 2024-25 Mitcon Forum For Social V The Commissioner Of Development, S Income Tax(Exemption), Kebera Chambers, 1St Floor, Pune. Shivajinagar, Pune – 411005. Maharashtra Pan: Aalcm9558M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Vaze – Ar Revenue By Shri Ramnath P Murkude – Cit-Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax-Exemption, Pune Passed Under Section 80G(5) Of The Income Tax Act, 1961; Dated 19.02.2025. 2. The Assessee Has Raised The Following Ground Of Appeal : “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income Tax,(Exemptions) Pune, Is Not

condoning the delay of 74 days and setting aside his order dt 19/02/2025. An affidavit explaining the reasons for delay shall be submitted at the time of hearing. Without prejudice to Ground No.1 above, in the facts and circumstances of the cases as well as in law, the Comm of income a(Exemption) Pune be directed to treat Form 10AB

THE NEW EDUCATION SOCIETY,THANE vs. CIT-EXEMPTION,PUNE, PUNE

In the result, appeal filed by the assessee is allowed

establishing\neducational institutions, literary classes, library, study\nclasses, arranging lectures, debates, publishing literatures\nand any activity which in the opinion of the executive\ncommittee will promote above aims and objects.\nTo remain non-political.\n4.8 Thus, one can understand that the Aims and Objects of the\nAssessee society are mainly educational, the objects are charitable in\nnature as defined

MAHARASHTRA JEEVAN PRADHIKARAN,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS) RANGE -NASHIK, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 2410/Pun/2017 धनधाारण वषा / Assessment Year : 2011-12 Maharashtra Jeevan Pradhikaran Works Division, Parbhani-431 401 Tan : Nskm04669A .......अपीलाथी / Appellant बनाम / V/S.

delayed beyond prescribed time. The Pune Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya Vs. Addl. CIT, reported in (2016) 74 Taxmann.com 240 ( Pune Tribunal), wherein the issue of levying penalty u/s. 272A(2)(k) of the Act has been elaborately dealt with and the issue of reasonable cause that has been also discussed in detail. This

DEPUTY COLLECTOR OFFICE,,UDGIR vs. JOINT COMMISSIONER OF INCOME-TAX, TDS RANGE,, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.319/Pun/2019 िनधा"रणवष" / Assessment Year : - Deputy Collector Office, The Jcit, Tds, Range, Main Road, Udgir, Tq.Udgir, Vs Nashik. Dist.Latur - 413517. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad Arising Out Of Assessing Officer’S Order Section 272A(2)(K) R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) Dated 26.11.2018. 2. The Only Issue Involved In This Appeal Is Levy Of Penalty U/S.272A(2)(K) Of The Act. The Assessing Officer Vide Order Dated 05/02/2014 Levied Penalty U/S.272A(2)(K) Of The Act For Delay In Filling Quarterly Statements Of Tax Deducted At Source (Tds) U/S.200(3) Of The Act.

delay was due to various factors like staff shortage, non availability of correct PAN of the farmers, change of concerned staff. 3.1 The ITAT Pune in the case of Maharashtra Jeevan Pradhikaran v/s JCIT(TDS) ITA No.2410/PUN/2017 vide order dated 17/05/2021 has held as under : Quote, “The Pune Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya (supra