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

227 of the Constitution, as the case may be. Therefore, it cannot be said that simply because no remedy of appeal is provided for, the provisions of section 234E are onerous. Similarly, on the same parity of reasoning, it was found that the argument regarding condonation of delay

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

227 of the Constitution, as the case may be. Therefore, it cannot be said that simply because no remedy of appeal is provided for, the provisions of section 234E are onerous. Similarly, on the same parity of reasoning, it was found that the argument regarding condonation of delay

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

227 of the Constitution, as the case may be. Therefore, it cannot be said that simply because no remedy of appeal is provided for, the provisions of section 234E are onerous. Similarly, on the same parity of reasoning, it was found that the argument regarding condonation of delay

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

227 of the Constitution, as the case may be. Therefore, it cannot be said that simply because no remedy of appeal is provided for, the provisions of section 234E are onerous. Similarly, on the same parity of reasoning, it was found that the argument regarding condonation of delay

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

227 of the Constitution, as the case may be. Therefore, it cannot be said that simply because no remedy of appeal is provided for, the provisions of section 234E are onerous. Similarly, on the same parity of reasoning, it was found that the argument regarding condonation of delay

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

227 of the Constitution, as the case may be. Therefore, it cannot be said that simply because no remedy of appeal is provided for, the provisions of section 234E are onerous. Similarly, on the same parity of reasoning, it was found that the argument regarding condonation of delay

VALLABHDAS VALJI JILHA VACHANALAYA,JALGAON vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION - PUNE, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1423/Pun/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas Valjijilha The Commissioner Of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. Pan: Aabtv0802C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 17/04/2024 Date Of Pronouncement 18/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 26.10.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law, Thecommissioner Of Income-Tax (Exemption) Pune Has Erred In Rejecting The Application In Form 10Ab Under Section 80G(5) Of The Vallabhdas Valji Jilha Vachanalaya [A]

227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. PAN: AABTV0802C Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Ajay Kumar Keshari – DR Date of hearing 17/04/2024 Date of pronouncement 18/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is assessee’s appeal against the order of ld.Commissioner of Income Tax(Exemption), Pune under section

GARVE MOTORS PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9,, PUNE

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No.776/Pun/2018 निर्धारण वर्ा / Assessment Year : 2013-2014 Garve Motors Pvt. Ltd., S.No.136/1A 46, B P Road, Pune – 411016 . . . . . . . अपीऱधर्थी / Appellant Pan:Aadcg4391A बनाम / V/S. Asst. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle – 9, Pune द्वारा / Appearances Assessee By : Mrs. Deepa Khare Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 26/09/2022 घोषणा की तारीख / Date Of Pronouncement : 07/10/2022 आदेश / Order Per G. D. Padmahshali, Am; The Extant Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-6, Pune [For Short “Cit(A)”] Dt. 06/12/2017 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Climbed Out Of Order Of Assessment Dt. 15/03/2016 Passed U/S 143(3) By The Asstt. Commissioner Of Income Tax, Circle-9, Pune [For Short “Ao”] For Assessment Year [For Short “Ay”] 2013-14. Itat-Pune Page 1 Of 12

delay stands condoned in the larger interest of justice. 9. We shall now deal with ground number 1 9.1 Without reproducing the provision of applicable section in verbatim, it shall purposive to state that, by the residuary head of deduction u/s 36, the assessee while computing its taxable income under chapter IV- ITAT-Pune Page 6 of 12 Grave Motors

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -6,, PUNE vs. M/S. SION PANVEL TOLLWAYS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is partly allowed and

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and the instant cross objections are admitted for disposal on merits

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -6,, PUNE vs. M/S. SION PANVEL TOLLWAYS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is partly allowed and

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and the instant cross objections are admitted for disposal on merits

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, both the appeals are dismissed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

delay is condoned and the appeal is admitted for hearing. 3. The only issue raised by the assessee in its appeal is against restricting the deduction u/s.80IC of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) on the profits of Roorkee undertaking to Rs.3,11,49,011/- instead of profits from eligible undertaking at Rs.7

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(3),, PUNE

In the result, both the appeals are dismissed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

delay is condoned and the appeal is admitted for hearing. 3. The only issue raised by the assessee in its appeal is against restricting the deduction u/s.80IC of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) on the profits of Roorkee undertaking to Rs.3,11,49,011/- instead of profits from eligible undertaking at Rs.7

INCOME-TAX OFFICER, WARD - 5(2),, PUNE vs. SUBHASH KRISHNARAO SAPTARSHI,, PUNE

Bench: Shri S.S. Godara & G.D. Padmahshali

section 50C of the Income-tax Act. 4. On the facts and in the circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals) erred in deleting the additions contrary to the decision of Hon’ble High Court of Calcutta in the case of Bagri Impex Pvt Ltd [214 Taxman 305 (Calcutta)]. 5. On the facts