DECCAN GYMKHANA,DECCAN vs. CIT(EXEMPTION), PUNE, PUNE

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

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

condone the delay in filing application in Form No. 10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No. 10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under

DECCAN GYMKHANA,PUNE vs. CIT(EXEMPTION), PUNE

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

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

condone the delay in filing application in Form No. 10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No. 10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

condone the delay in filing application in Form No.10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No. 10A and/or From No 10AB as under: (a) The CBDT vide Circular No. 12 of 2021 dated 25/06/2021 in exercise of its power

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 in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly direct that the registration be granted to the assessee with effect from 1.4.2002.” 37. We find pursuant to this registration u/s 12AA, the assessee filed its return of income for the subject assessment year on 26.09.2008 claiming exemption

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 in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly direct that the registration be granted to the assessee with effect from 1.4.2002.” 37. We find pursuant to this registration u/s 12AA, the assessee filed its return of income for the subject assessment year on 26.09.2008 claiming exemption

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 in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly direct that the registration be granted to the assessee with effect from 1.4.2002.” 37. We find pursuant to this registration u/s 12AA, the assessee filed its return of income for the subject assessment year on 26.09.2008 claiming exemption

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 in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly direct that the registration be granted to the assessee with effect from 1.4.2002.” 37. We find pursuant to this registration u/s 12AA, the assessee filed its return of income for the subject assessment year on 26.09.2008 claiming exemption

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 in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly direct that the registration be granted to the assessee with effect from 1.4.2002.” 37. We find pursuant to this registration u/s 12AA, the assessee filed its return of income for the subject assessment year on 26.09.2008 claiming exemption

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 in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly direct that the registration be granted to the assessee with effect from 1.4.2002.” 37. We find pursuant to this registration u/s 12AA, the assessee filed its return of income for the subject assessment year on 26.09.2008 claiming exemption

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

section 10(230)(v) under which the trust has placed its claim of exemption. The AO further noted that the application for condonation of delay

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

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

section 10(230)(v) under which the trust has placed its claim of exemption. The AO further noted that the application for condonation of delay

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

condoned. Ground No.1 & 2: Brief facts of the case are as under, For the year under consideration ie. AY 2021-22, it filed its Income Tax return on 30.12.2021, vide Ack No. 653076820301221 declaring total income of Rs. 36,460. The due date for filing of the Income, Tax return was 15.02.2022. In the ITR filed, the assessee trust

KOLHAPUR SAHAKARI MAJUR AND HAMAL SANSTHA MARYADIT,,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2 (1),, KOLHAPUR

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

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1138/Pun/2019 िनधा"रण वष" / Assessment Year: 2013-14 Kolhapur Sahakari Majur Vs. Ito, Ward- 2(1) & Hamal Sanstha Kolhapur. Maryadit, Masjid Complex, 2Nd Floor, Office No.14, Hamal Bhavan, 439-E Ward, Station Road, Shahupuri, Kolhapur- 416001. Pan : Aaaap0326R Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.09.2022 Date Of Pronouncement : 08.09.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Kolhapur [‘The Cit(A)’] Dated 25.04.2019 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1) On The Facts & Circumstances Of The Case & In Law & By Order Of The Hon'Ble Tribunal 'A' Bench Pune In Ita No. 486/Pun/2012 For A. Y. 2012-13 Which Decision Was Rendered In Favour Of The Assessee Now The Issue Is A 'Covered' In Favour Of The Assessee. Following The Hon'Ble Tribunal Order (Supra) The Deduction Of 82,78,245/- Be Allowed To The Appellant.

condone the delay and proceed to dispose the appeal on merits. 4 10. We heard the ld. CIT-DR and perused the material on record. The issue in the present appeal relates to the taxability of interest income earned by cooperative society from Syndicate Bank. During the previous year relevant to the assessment year under consideration, the appellant society earned

ARJUNSINGH CHHAGANSINGH VYAS,PUNE vs. I.T.O. WARD 8(3), PUNE, PUNE

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

delay; case-wise; respectively; thereby holding that the assessee could not explain any reasonable cause in support of it’s condonation averments submitted therein. 3. Learned counsel at this stage invited our attention to the assessee’s identical condonation averments reading as under : “2. I am engaged in the business activities of Tours and travels under the name and style

ARJUNSINGH CHHAGANSINGH VYAS,LONAVLA vs. I.T.O. WARD 8(3), PUNE, PUNE

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

delay; case-wise; respectively; thereby holding that the assessee could not explain any reasonable cause in support of it’s condonation averments submitted therein. 3. Learned counsel at this stage invited our attention to the assessee’s identical condonation averments reading as under : “2. I am engaged in the business activities of Tours and travels under the name and style

ARJUNSINGH CHHAGANSINGH VYAS,PUNE vs. I.T.O. WARD 8(3), PUNE, PUNE

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

delay; case-wise; respectively; thereby holding that the assessee could not explain any reasonable cause in support of it’s condonation averments submitted therein. 3. Learned counsel at this stage invited our attention to the assessee’s identical condonation averments reading as under : “2. I am engaged in the business activities of Tours and travels under the name and style

KOLHAPUR DISTRICT CHEMIST CO OP CREDIT SOCIETY LIMITED ,KOLHAPUR vs. DY. CIT CIRCLE 1, KOLHAPUR

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

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1517/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21 Kolhapur District Chemist Coop. Vs. Dcit, Circle-1, Credit Society Limited, Kolhapur 451, E-Ward, Chemist Bhavan, Kevis Plaza, Kolhapur – 416 001 Maharashtra Pan : Aabak1663K Appellant Respondent

condone the delay of 74 days in filing the appeal and proceed for adjudication of the appeal on merits. 4. Brief facts of the case are that the appellant is Cooperative Society governed by the provisions of Maharashtra Cooperative Societies Act, 1960. It is engaged in the business of providing credit facilities to its members and collecting deposits from

GREAVES SAOMMHA KAMGAR SAHAKARI PATH PEDHI MARYADIT,PUNE vs. PR. CIT-3, PUNE, PUNE

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

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.345/Pun/2024 "नधा"रण वष" /Assessment Year : 2018-19

condone the delay of 330 days in filing the appeal as it is clear that the appellant society has a strong case on merits as the issue of claim of exemption of interest income earned by a Cooperative Society on the deposits made out of surplus funds with other cooperative societies/banks is no longer res integra by the decisions