KAILASWASI NARAYAN ALIAS BAPU PATIL SHIKSHAN PRASARAK MANDAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(2), KOLHAPUR

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

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

condoning the delay from the date of creation of the trust. Accordingly, the accounts were audited. The audit report in Form No IOB was filed alongwith the accounts and return claiming its income as exempt us. 11 of the Act. iii) The Assessing Officer while completing the assessment found that the trust had tame exemption u/s.11

M/S GIRIRAJ ENTERPRISES,PUNE vs. DEPUTY DIRECTOR OF INCOME TAX , BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

24)(x) - unless the conditions spelt by Explanation to Section 36(1) (va) are satisfied ie, depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts the employer's liability is to be paid out of its income

M/S SARGAM RETAILS PRIVATE LIMITED,PUNE vs. DCIT, CPC , BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

24)(x) - unless the conditions spelt by Explanation to Section 36(1) (va) are satisfied ie, depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts the employer's liability is to be paid out of its income

SILVER OAK BUILDCON PVT. LTD.,PUNE vs. ACIT-6, PUNE, PUNE

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

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

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 2 3. Facts of the case, in brief, are that the assessee is a company registered under the Companies Act and engaged in the activity of construction. It filed its return of income on 31.10.2017 declaring total income of Rs.44,60,670/-. The return

SUKIBA MANAGEMENT SERVICES PRIVATE LIMITED,NASHIK MAHARASHTRA vs. ACIT CIRCLE 1 NASHIK, NASHIK MAHARASHTRA

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

condone the said delay and proceed to\ndecide the appeal.\n3. The assessee has raised the following grounds of appeal :-\n“1. Ground No. 1 :\nOn the facts and in law the AO has erred in disallowing employees\ncontribution to P. F. Rs.18901924 which was paid before the due\ndate of filing the return of income

NAMDEO RAMBHAU KUDALE ,PUNE vs. THE INCOME TAX OFFICER, WARD-8(2), PUNE

In the result, the appeal of assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

condoned. 2 ITA No.422/PUN/2023, A.Y. 2018-19 3. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 4. The only issue is to be decided

KANKARIYA AUTOMOBILES PVT LTD,AHILYANAGAR vs. ITO WARD-1, AHILYANAGAR, AHILYANAGAR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15

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 is a private limited company engaged in the business of dealership of Maruti Suzuki India Limited and deals in purchase and sale of vehicles. It filed its return of income on 28.11.2014 declaring total

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

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

condone the said delay and proceed to decide the appeal. 2 ITA No.59/PUN/2025, AY 2018-19 3. Briefly stated, the facts of the case are that the assessee is an individual and engaged in family business of agriculture. For A.Y. 2018- 19, the assessee did not file his return of income. The case of the assessee was reopened

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. VISTA NIRMAN PVT. LTD., MUMBAI

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2011-12

delay in filing of the CO is condoned and the CO is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee is a private company, engaged in the business of trading in shares and securities. It filed its return of income on 23.12.2011 declaring total loss of Rs.26,873/-. The assessment was completed

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

x) That the orders along with the demand notice and penalty notices may be served on the assessee before the last date prescribed for completion of assessment and acknowledgement to that effect shall be kept on record 2.4 As can be seen from para-2.3 above, the aforesaid directions referred therein are in the nature of a reiteration