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

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

VTP FOODS,PUNE vs. ITO WARD 7 (3), PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

condonation of delay of 519 days in filing the appeal since there was reasonable cause on its part for not filing the appeal within the prescribed time limit. 2] The learned CIT(A) has erred in confirming the addition of Rs.50,99,000/- made u/s 69A r.w.s. 115BBE of the Act on account of cash deposit in the bank account

KUMAR URBAN DEVELOPMENT P LTD (PUNE MUMBAI REALTY P LTD MERGED WITH RIVER VIEW PROPERTIES PVT. LTD MERGED WITH KUMAR URBAN DEVELOPMENT P LTD), ,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

In the result, the appeal of the assessee in ITA

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1323 & 357/Pun/2018 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Kumar Urban Development Vs. Dcit, Circle-4, Pune. Pvt. Ltd., (Pune Mumbai Reality Private Limited Merged With River View Properties Pvt. Ltd. & River View Properties Pvt. Ltd. Merged With Kumar Urban Development Pvt. Ltd.) 10Th Floor, Kumar Business Center, Cts No.29, Bund Garden Road, Pune-411001. Pan : Aadcp8622M Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By : Shri B. Koteswararao Date Of Hearing : 08.09.2022 Date Of Pronouncement : 28.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)-2 & 3, Pune [‘The Cit(A)’] Dated 15.05.2017 & 08.11.2017 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. First, We Shall Take Up The Appeal In Ita No.1323/Pun/2018 For A.Y. 2012-13 For Adjudication.

section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. It held that in every case of delay there can be some lapse on the part of the litigant concerned, but that alone is not enough to turn down his plea and to shut the door against him; and if the explanation does

KUMAR URBAN DEVELOPMENT P LTD (PUNE MUMBAI REALTY P LTD MERGED WITH RIVER VIEW PROPERTIES PVT.LTD. MERGED WITH KUMAR URBAN DEVELOPMENT P LTD),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

In the result, the appeal of the assessee in ITA

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1323 & 357/Pun/2018 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Kumar Urban Development Vs. Dcit, Circle-4, Pune. Pvt. Ltd., (Pune Mumbai Reality Private Limited Merged With River View Properties Pvt. Ltd. & River View Properties Pvt. Ltd. Merged With Kumar Urban Development Pvt. Ltd.) 10Th Floor, Kumar Business Center, Cts No.29, Bund Garden Road, Pune-411001. Pan : Aadcp8622M Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By : Shri B. Koteswararao Date Of Hearing : 08.09.2022 Date Of Pronouncement : 28.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)-2 & 3, Pune [‘The Cit(A)’] Dated 15.05.2017 & 08.11.2017 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. First, We Shall Take Up The Appeal In Ita No.1323/Pun/2018 For A.Y. 2012-13 For Adjudication.

section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. It held that in every case of delay there can be some lapse on the part of the litigant concerned, but that alone is not enough to turn down his plea and to shut the door against him; and if the explanation does

YUVAA URJAA FOUNDATION,NASHIK vs. CIT(E), PUNE

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.698&700/Pun/2025 धििाारण वर्ा / Assessment Year: 2024-2025 Vs Cit Exemption, Pune Yuvaa Urjaa Foundation, Shop No. 4, Anusaya Apartment, Shivaji Nagar, Satpur, Nashik-422012 Maharashtra Pan-Aaaty7279H Appellant Respondent

section 80G(5) of the Income Tax Act, 1961. 2. Registry has informed that there is a delay of 135 days in filing of the present appeals. Application for condonation

YUVAA URJAA FOUNDATION,NASHIK vs. CIT(E), PUNE

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.698&700/Pun/2025 धििाारण वर्ा / Assessment Year: 2024-2025 Vs Cit Exemption, Pune Yuvaa Urjaa Foundation, Shop No. 4, Anusaya Apartment, Shivaji Nagar, Satpur, Nashik-422012 Maharashtra Pan-Aaaty7279H Appellant Respondent

section 80G(5) of the Income Tax Act, 1961. 2. Registry has informed that there is a delay of 135 days in filing of the present appeals. Application for condonation

SHAHU SHIKSHAN PRASARAK MANDAL, LATUR,LATUR vs. ACIT (EXMP.) CIRCLE, AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

section 10(23C)(iiiab) of the Act should be\nallowed to the assessee declaring taxable income of the trust at Rs. Nil.\n6.4 He further submitted that both the Ld. AO and the Ld. CIT(A) has\nerred in disallowing the claim of the assessee u/s 57 of the Act for\nexpenditure incurred by the assessee trust on the ground

NIRAMALA VIJAY AND PRIYA DAREKAR FOUNDATION,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.893/Pun/2025 Nirmala Vijay & Priya Darekar Foundation, Cit Exemption, Pune Ground Floor/1St Floor, Plot No. 7, Hadapsar S.O., Pune-411028 Vs. Pan : Aadtn5633P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kishor B. Phadke Department By : Shri Ramnath P. Murkunde Date Of Hearing : 24-07-2025 Date Of 31-07-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 14.09.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(E)”] Whereby He Rejected The Application Of The Assessee Filed Before Him On 09.03.2024 In Form No. 10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The Income Tax Act, 1961 (The “Act”).

section 12A(1)(ac) of the Income Tax Act, 1961 (the “Act”). 2. There is a delay of 135 days in filing of this appeal before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay. On perusal of the same, we are satisfied that the delay in filing of appeal is not intentional

MR. ANIL ANANDA POKHARNIKAR ,PUNE vs. THE INCOME TAX OFFICER, WARD 10(3) , PUNE

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

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

135, Patanjali Chikitsalya- Ward – 10(3), Akurdi, Pune Gurukrupa Agency, Near Sai Vs. Mandir, Mohan Nagar, Chinchwad, Pune-411019 PAN : AANPP9295K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Prashant Munot Department by : Shri Pawan Bharati Date of hearing : 20-06-2024 Date of 28-06-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee

HARMONY EDUCATIONAL FOUNDATION,PUNE vs. CIT(E), PUNE

In the result, appeal of the Assessee is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1993/Pun/2024 निर्धारण वषा / Assessment Year: 2025-26 Harmony Educational V The Commissioner Of Foundation, S Income Tax(Exemption), 1430, Satav Vasti, Wagholi Pune. Lohegaon Road, Wagholi, Pune – 411047. Maharashtra. Pan: Aafch1576E Appellant/ Assessee Respondent / Revenue Assessee By Ca Abhay A Avchat & Mrs.Ruchi Agarwal(Director) – Ar Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 28/10/2025 Date Of Pronouncement 31/10/2025 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(Exemption) Dated 24.07.2024 Rejecting Registration Under Section 12A(1)(Ac) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

Delay in condoned. 2 ITA No.1993/PUN/2024 [A] Brief facts of the case : 3. In this case, Assessee i.e. Harmony Educational Foundation filed an application in Form No.10AB for registration u/s.12A on 13.01.2024. The ld.Commissioner of Income Tax(Exemption)[ld.CIT(E)] issued various notices to the Assessee and Assessee has complied to those notices. The Assessee in its submission dated

MANOJ SAHADEVRAO JADHAV,,PUNE vs. INCOME-TAX OFFICER, WARD - 3(1),, PUNE

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.90/Pun/2018 िनधा"रणवष" / Assessment Year : 2009-10 Manoj S. Jadhav, The Income Tax Officer, Flat No.602, Ishan Shrusti, Vs Ward-3(1), Pune. Warje, Pune – 411052. Pan: Aeopj 8160 N Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 28/07/2022 Date Of Pronouncement 08/08/2022 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)-3, Pune Dated 28.11.2017 For The A.Y. 2009-10, Emanating From The Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 29.06.2012. The Assessee Has Raised The Following Grounds Of Appeal: “1. In The Facts & Circumstances Of The Case & In Law, The Learned Cit[A] Ought To Have Condoned The Delay In Filing The Appeal & Ought To Have Decided The Appeal On Merits. 2. Without Prejudice To Ground Of Appeal No.L Above, The Appellant Submits That The Delay In Filing The Appeal Before The Learned Cit[A] May Please Be Condoned & The Appeal Be Restored Before The Learned C.I.T.[A] With A Direction To Decided The Appeal On Merits. 3. The Impugned Penalty Levied By The Learned Assessing Officer Being Patently Illegal, Bad In Law, Arbitrary, Perverse, Without

delay in filing the appeal before the learned CIT[A] may please be condoned and the appeal be restored before the learned C.I.T.[A] with a direction to decided the appeal on merits. 3. The impugned penalty levied by the learned Assessing Officer being patently illegal, bad in law, arbitrary, perverse, without ITA No.90/PUN/2018 for A.Y. 2009-10 Manoj Sahadevrao

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

135 Taxman 233/[2003] 260 ITR 417, 418 (Punj & Har.) ” Unquote. 4.10 The Hon’ble Karnataka High Court in the case of Coffeeday Global Ltd Vs. Addl CIT 433 ITR 321 has held as under : Quote, “9. It is well settled legal proposition that where interest free funds are available to the assessee and were sufficient to meet its investment

MANOJ JAIKUMAR TIBREWALA,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1,, NASHIK

Accordingly. We make it clear that the assessee shall be at liberty to file all the relevant details in consequential proceedings. This last appeal ITA No. 609/Pun/2019 is allowed for statistical p...

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteit(Ss)A Nos. 06 & 07/Pun/2017 (Assessment Years: 2012-13 & 2013-14) Shri Manoj Jaikumar Tibrewala Acit, Central Circle-1 Vastu Shilp, Ground Floor Kendriya Rajaswa Bhavan Godavari Housing Society Vs. Gadkari Chowk Boys Town School Road Old Agra Road, Nashik Nashik 422005 Pan – Aakpt7009G Appellant Respondent Appellant By: Shri Pamod S. Shingte Respondent By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 10.05.2022

condone the impugned delay. This main appeal is taken up for adjudication on merits. 3. We now advert to the assessee’s pleadings of all these years to note that its former twin appeals IT(SS)A 06 & 07/Pun/2017 raise an identical issue of 2 IT(SS)A Nos. 06 & 07/Pun/2017 ITA No. 609/Pun/09 Shri Manoj Jaikumar Tibrewala correctness

MR. ANIL ANANDA POKHARNIKAR,PUNE vs. THE INCOME TAX OFFICER, WARD 10(3), PUNE

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

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

135, Patanjali Chikitsalya- Ward – 10(3), Akurdi, Pune Gurukrupa Agency, Near Sai Vs. Mandir, Mohan Nagar, Chinchwad, Pune-411019 PAN : AANPP9295K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Prashant Munot Department by : Shri Pawan Bharati Date of hearing : 20-06-2024 Date of 28-06-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee