SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,PUNE vs. ITO, EXEMPTION, PUNE, PUNE

Bench: Shri Manish Borad & Ms. Astha Chandra

condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed the income tax return beyond the due date of filing of the return, by observing as under : “6.3 In this context, it's important to note that according

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed the income tax return beyond the due date of filing of the return, by observing as under : “6.3 In this context, it's important to note that according

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandra

condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) allowed the appeal of the assessee holding that the assessee is entitled for exemption u/s 11 of the Act and directed the Ld. CPC/AO to delete the addition made in intimation u/s 143(1) of the Act. The relevant findings and observations of the Ld. Addl./JCIT

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

EARTH CHARITABLE FOUNDATION,PUNE vs. CIT(EXEMTPITON), PUNE, PUNE

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

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

section 12A(1)(ac) of the Income Tax Act, 1961 (the “Act”). 2. There is a delay of 124 days in filing of this appeal before the Tribunal for which the assessee has filed an application for condonation

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

condoned. Ground No.1 & 2: Brief facts of the case are as under, For the year under consideration ie. AY 2021-22, it filed its Income Tax return on 30.12.2021, vide Ack No. 653076820301221 declaring total income of Rs. 36,460. The due date for filing of the Income, Tax return was 15.02.2022. In the ITR filed, the assessee trust

RAIGAON SUGAR AND POWER LIMITED,KARAD vs. ITO, WARD-1, CIR-SATARA, SATARA

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

Bench: Dr. Manish Borad & Ms. Astha Chandra

124 PAN : AAECC 8784 C (Appellant) (Respondent) For Assessee : None For Revenue : Shri Pramod Shahakar, JCIT Date of Hearing : 11.02.2026 Date of Pronouncement : 18.02.2026 ORDER PER : MANISH BORAD, AM These appeals at the instance of the same assessee are directed against the different orders of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] dated 15/10/2025 & 27/10/2025 passed under

RAIGAON SUGAR AND POWER LIMITED,KARAD vs. ITO, WARD-1, CIR-SATARA, SATARA

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

Bench: Dr. Manish Borad & Ms. Astha Chandra

124 PAN : AAECC 8784 C (Appellant) (Respondent) For Assessee : None For Revenue : Shri Pramod Shahakar, JCIT Date of Hearing : 11.02.2026 Date of Pronouncement : 18.02.2026 ORDER PER : MANISH BORAD, AM These appeals at the instance of the same assessee are directed against the different orders of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] dated 15/10/2025 & 27/10/2025 passed under

JASMINE ZUBIN SHROFF,PUNE vs. ITO, WARD-7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2380/Pun/2025 निर्धारण वषा / Assessment Year: 2012-13 Mrs.Jasmine Zubin Shroff V The Income Tax (Through Legal Heir Zubin K S Officer, Shroff), Ward-7(1), Pune. 826/C No.5, Anklesharia Blocks, Dastur Meher Road, Camp, Pune - 411001. Pan:Basps7144E Appellant/ Assessee Respondent /Revenue Assessee By Shri B C Malakar Revenue By Shri Sandeep Sathe - Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Legal Heir Of Late Jasmine Z. Shroff Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 Dated 19.12.2023 Emanating From The Assessment Order Passed Under Section 144 Of The

124 (Ker) : iii. Ludhiana Vs. Ujagar Sing & Other (Civil Appeal No. 2395 of 2008 dated 9/06/2010), the Hon'ble Supreme Court. iv. CIT(exemptions) Pune Vs. Progressive Education Society (2019) 102 Taxman. Com 402 (SC) In this case, the delay was condoned for 362 days directing to hear the appeal on merit. V. Karanjia Terminal & Logistics

SHREE AYAPPA SEVA SAMAJAM TRUST,NASHIK vs. CIT EXEMPTION, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrashree Ayappa Seva Samajam Trust Cit (Exemption), Pune Plot No.67, Survey No.484, Opp. Indian Vs. Petrol Pump, Trimbak Road, Satpur, Nashik – 422007 Pan: Aants4413J (Appellant) (Respondent) Assessee By : Shri Abhay Avchat Department By : Shri Vishwas S. Mundhe Date Of Hearing : 11-06-2025 Date Of Pronouncement : 12-06-2025 O R D E R

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 12.03.2024 for registration of the trust under clause (iii) of section 12A(1)(ac) of the Act. With a view to verify the genuineness of the activities

PARNER VIPASSANA SAMITI,AHMEDNAGAR vs. CIT (EXEMPTION), PUNE

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

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

124 was due to expire on 31 March 2024. 1.4 The learned CIT(E) grossly erred in not providing any opportunity to file the submission in relation to the assertion that the application is time barred and directly concluded on the same without appreciating the aforesaid facts and merits of the case. 2. Ground 2: Without prejudice, challenging the conclusion

PARNER VIPASSANA SAMITI,AHMEDNAGAR vs. CIT (EXEMPTION) , PUNE

124 was due to expire on 31 March\n2024.\n\n1.4 The learned CIT(E) grossly erred in not providing any opportunity to file\nthe submission in relation to the assertion that the application is time\nbarred and directly concluded on the same without appreciating the\naforesaid facts and merits of the case.\n\n2. Ground 2: Without prejudice, challenging

JALNA MAHESHWARI CHARITABLE FOUNDATION,JALNA vs. CIT EXEMPTION, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrajalna Maheshwari Charitable Foundation Cit (Exemption), Pune H.N.1-29-11203 A-60, Pritisudha Nagar, Vs. Jalna – 431203 Pan: Aafcj6375D (Appellant) (Respondent) Assessee By : Shri Anand Partani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2024 Date Of Pronouncement : 12-12-2024 O R D E R

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee filed an application in form No.10AB under clause (iii) of section 12A(1)(ac) of the Act on 30.09.2023. With a view to verify the genuineness of activities of the assessee and compliance