SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

condone the delay of 160 days and 75 days respectively in filing of appeals by both the above captioned assessees and admit the appeals for adjudication. 7. The bunch of appeals pertaining to Chate Tutorials Pvt. Ltd. are recalled matters in as much as the earlier exparte order dated 04.06.2024 passed by this Tribunal has been recalled vide M.A.Nos

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

delay of 156 days in filing Form 10B. Hence, Form 10B was not filed within the time frame outlined by the Act. 7.5 In view of the above, I find no error in the AO's decision to disallow the appellant's claim for exemption under Section 11 and 12 of the Act when processing the return under Section

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

POST MASTER HEAD POST OFFICE,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS), RANGE-NASHIK, NASHIK

In the result, both the appeals of the assessee are allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

condonation of delay is that, the intimation issued by CPC - TDS, Ghaziabad was not in proper form prescribed by 1 rule no 15 of IT Rule, 1962 with reference to the section 156

POST MASTER HEAD POST OFFICE,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS) RANGE- NASHIK, NASIK

In the result, both the appeals of the assessee are allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

condonation of delay is that, the intimation issued by CPC - TDS, Ghaziabad was not in proper form prescribed by 1 rule no 15 of IT Rule, 1962 with reference to the section 156

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC