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

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee in response to which the AR of the assessee appeared from time to time and filed the requisite details. The Assessing Officer completed the assessment u/s 143(3) of the Act on 27.03.2015 determining the total income

VARDHAMAN NAGARI SAHAKARI PATH SANSTHA LTD,AURANGABAD vs. INCOME-TAX OFFICER, WARD 1(5), AURANGABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

142(1) which too remained futile, in the event, a detailed information from the ‘Axis Bank’ u/s 133(6) of the Act was called & taken on record, and considering the collective facts, a final show cause notice [for short “SCN”] u/s 144 of the Act was issued to the appellant as last resort. 4.4 Pursuant to SCN, the assessee confirming

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

142(1) were also issued 3 and served upon the assessee and the case was represented by Shri Anand Birla CS duly authorized by the assessee and various details called for were furnished. The Assessing Officer completed the assessment u/s 143(3) r.w.s. 147 on 24.12.2018 by accepting the returned income and determined the total income at Rs.14

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

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

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

142(1) of the Act along with questionnaire were issued and duly served on the assessee through e-proceedings. In response thereto, the assessee has furnished the required information/documents. The assessment was completed by the Ld. Assessing Officer (“AO”) vide his order dated 11.12.2019 u/s 143(3) of the Act by making the following addition(s)/disallowance(s) :- (i) Rs.23

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

condone the said delay and proceed to decide the appeal. 3. The assessee has raised the following grounds of appeal : “1. That, on the facts and in the circumstances of the case, the order of Ld. Appellate Authority in dismissing the appeal filed by the appellant 2 ITA No.593/PUN/2025, AY 2017-18 is arbitrary, erroneous, contrary

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

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

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

delayed and the same has not been condoned by ld.CIT(A). 5. Before us, Ld. Counsel for the assessee has filed a written note in support of contention that one more opportunity may be granted so that various details which could not filed before the lower authorities can be submitted and issues on merits can be adjudicated. The contentions made

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

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

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

delayed and the same has not been condoned by ld.CIT(A). 5. Before us, Ld. Counsel for the assessee has filed a written note in support of contention that one more opportunity may be granted so that various details which could not filed before the lower authorities can be submitted and issues on merits can be adjudicated. The contentions made

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

condonation of delay being devoid of reasonable and sufficient cause merits dismissal, ergo ordered accordingly. 6. We now deal with ITA No. 1919/PUN/2017; wherein we note that; 6.1 The appellant assessee is public trust registered under the Bombay Public Trust Act 1950 and is also registered u/s 12A and u/s 80G of the Act. 6.2 The assessee society

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

condonation of delay being devoid of reasonable and sufficient cause merits dismissal, ergo ordered accordingly. 6. We now deal with ITA No. 1919/PUN/2017; wherein we note that; 6.1 The appellant assessee is public trust registered under the Bombay Public Trust Act 1950 and is also registered u/s 12A and u/s 80G of the Act. 6.2 The assessee society

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

142(1) respectively\nwere issued to the assessee and the assessee furnished its reply by\nsubmission dated 12.08.2023. The assessee co-operative society\nearned an overall profit of Rs.3,10,90,382/- which also includes an\namount of Rs.2,01,47,581/- interest income earned from other\ncooperative banks. After considering the reply of the assessee the\nAssessing Officer taxed

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

142(1) of the Act were issued on various dates asking the assessee to file return for assessment year 2013-14 as per the provisions of the Act. The assessee was also served a copy of the reasons for re- assessment of its return for assessment year 2013-14. The assessee was also asked to explain the effect of change

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

142(1) of the Act were issued on various dates asking the assessee to file return for assessment year 2013-14 as per the provisions of the Act. The assessee was also served a copy of the reasons for re- assessment of its return for assessment year 2013-14. The assessee was also asked to explain the effect of change

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

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 by issue of show cause notice(s). As no response to the said notice(s) were received from the assessee, the Ld. Assessing Officer (“AO”) completed the assessment u/s 144 r.w.s. 144B

GANGAGIRI MAHARAJ BETSARALA MAHILA NAGARI PATSANSTHA LTD,NASHIK vs. ITO WARD 1(1), NASHIK

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Borad

condone the delay of 455 days and admit the appeal for adjudication. 5. Brief facts of the case are that the assessee is a Cooperative Society and did not file the return of income for A.Y. 2017-18. Based on the information about cash deposit in the bank account during the demonetization period, assessee was served with notice u/s.142

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

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