SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

234A of the Act of Rs. 7,17,497, without assigning any reason whatsoever. 10. The learned ADIT-CPC has erred in levying excess interest under section 2348 of INR 1,26,84,174, without assigning any reason whatsoever. Excess levy of interest under section 234C of the Act 11. In the return of income filed for captioned assessment year

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

234A of the Act of Rs. 7,17,497, without assigning any reason whatsoever. 10. The learned ADIT-CPC has erred in levying excess interest under section 2348 of INR 1,26,84,174, without assigning any reason whatsoever. Excess levy of interest under section 234C of the Act 11. In the return of income filed for captioned assessment year

SADASHIV KRISHNAPPA NAMDE,JALNA vs. ITO WARD 1, JALNA

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

Bench: Dr. Manish Boradआयकर अपील सं. /Ita No.999/Pun/2025 धििाारण वर्ा / Assessment Year: 2012-2013 Vs Ito, Ward 1, Sadashiv Krishnappa Namde, Jalna Brahman Galli, Nandi Mandir, Kadrabad, Jalna- 431203 Maharashtra Pan-Anrpn9966G Appellant Respondent

condone the delay and admit the appeal for adjudication. 2. Assessee has raised following grounds of appeal:- 1] On the facts and in the prevailing circumstances of the case and in law, ld A.0 has erred in passing assessment order without serving the notice issued u/s 148 rws 147 of the IT Act and therefore assessment order, as well

SUJATABAI SHESHERAO BANSODE,LATUR vs. ITO, WARD 4, LATUR, LATUR

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

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.950/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14 Sujatabai Shesherao Vs. Ito, Ward-4, Latur. Bansode, Bhim Nagar Atp & Tq Ahmedpur, Latur- 413515. Pan : Aplpb6172Q Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Umesh Phade Date Of Hearing : 01.08.2024 Date Of Pronouncement : 04.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2024 Passed By Ld Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1] On The Facts & In The Circumstances The Learned Cit(A) Nfac Erred In Law & On Facts In Not Condoning The Delay In Filing Appeal On The Ground That The Reasons For Delay Are Not Found To Be Satisfactory. 2] The Learned Cit(A) Has & On Facts In Not Appreciating That The Reasons For Delay Were Beyond The Control Of The Appellant & Were Genuine For Which The Delay Ought To Have Be Condoned & Appeal Ought To Have Decided On Merits.

234A, 234B,and 234C is not justified. 8] The Appellant craves to leave, add, amend, alter, delete any of the above grounds of Appeal.” 3. The facts of the case, in brief, are that the assessee is an agriculturist residing in remote village area, namely, Bhim Nagar, Ahemedpur. The case of the assessee was reopened

ADESH TULSHIRAM MHATRE,DISTRICT RAIGAD vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

condonation of delay and denied natural justice. 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in passing ex-parte order and without adjudicating grounds of appeal on merit. 3. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming addition of Rs.3

RAMESH GARWARE CHARITY TRUST,PUNE vs. EXEMPTION WARD 1(1), PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.776/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Ramesh Garware Charitable V The Exemption Ward- Trust, S. 1(1), Pune. P B Box 3, Ramesh Garware Farm, Nda Road, Khadakwasla, Pune – 411023. Maharashtra. Pan: Aaatr6365D Appellant/ Assessee Respondent / Revenue Assessee By Shri Dalpat Shah – Ar(Virtual) Revenue By Shri Vinod Pawar – Addl.Cit(Dr) Date Of Hearing 08/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Addl./Joint Commissioner Of Income Tax[Jcit(A)], Thiruvanantpura Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 14.08.2024. The Assessee Has Raised The Following Grounds Of Appeal :

234A when no such interest is chargeable and there was a genuine reason for delay in filing of income tax return on the due date and the application of the appellant for condonation of delay in filing of income tax return as directed by the CBDT Circular No. 6/2020 dated 19.2.2020 ITA No.776/PUN/2025 [A] 4. Ground No.4 Interest u/sec

VAISHALI KESHAV KULKARNI,PUNE vs. ITO WARD 13(2), PUNE

In the result the Grounds Numbers 2, 3 and 4 raised by the assessee are allowed

Sections 234A, 234B and 234C of the Act.\n7.\nYour appellant craves leave to add, amend, modify alter and / or delete any of the above grounds of appeal on or before the date of hearing.\nDelay condonation :\n1.1 There is a delay

P.K.D.N.N. HUTATMA KISAN AHIR SAHAKARI SAKHAR KARKHANA LIMITED,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2,, SANGLI

Appeals are allowed for statistical purposes in above terms

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

Section 143(3) of the Income Tax Act, 1961, in short „the Act‟ Heard both the parties. Case files perused. 2. We notice at the outset that both these assessee‟s appeals suffer from 515 and 71 days delay, respectively in filing stated to be attributable to unavoidable circumstances and various procedural aspects at the assessee

P.K.D.N.N. HUTATMA KISAN AHIR SAHAKARI SAKHAR KARKHANA LIMITED,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1,, SANGLI

Appeals are allowed for statistical purposes in above terms

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

Section 143(3) of the Income Tax Act, 1961, in short „the Act‟ Heard both the parties. Case files perused. 2. We notice at the outset that both these assessee‟s appeals suffer from 515 and 71 days delay, respectively in filing stated to be attributable to unavoidable circumstances and various procedural aspects at the assessee

NANDKUMAR BABAN SASTE,PUNE vs. ITO, WARD 8(3), PUNE, PUNE

In the result, appeal of the Assessee is allowed for\nstatistical purposes

section 250 of the Income Tax Act,\n1961 (“Act”), which is arising out of assessment order u/s.147\nr.w.s.144 of the Act, dated 30/03/2022 by the ITO,\nWard-8(3), Pune, for the Assessment Year (AY) 2017-18.\n\n2. Registry has informed that this appeal is barred by\nlimitation by 259 days. Application for condonation of delay\nalong with affidavit

KISHOR JAGANNATH SATAV,PUNE vs. ITO WARD 12(4), PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2196/Pun/2025 धििाारण वर्ा / Assessment Year : 2014-15 Kishor Jagannath Satav, The Income Tax Officer, Fadai Chowk, Nagar Road, Ward – 12(4), Pune Wagholi, Taluka-Haveli, Vs. Pune-412207 Pan : Etaps5826K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Digambar Surwase Department By : Shri Manish Mehta Date Of Hearing : 20-01-2026 Date Of 27-01-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2014-15. 2. There Is A Delay Of 176 Days In Filing Of This Appeal Before The Tribunal For Which The Assessee Has Filed An Affidavit Explaining The Reasons For Such Delay. After Hearing Both The Sides, We Are Of The View That The Delay Is Attributable To The Sufficient Cause. We, Therefore, In Light Of The Decisions Of The Hon'Ble Supreme Court In The Case Of Collector, Land Acquisition Vs. Mst. Katiji & Ors. (1987) 167 Itr 471 (Sc) & In The Case Of Inder Singh Vs. The State Of Madhya Pradesh Reported In 2025 Live Law (Sc) 339, Condone The Said Delay & Proceed To Decide The Appeal.

condone the said delay and proceed to decide the appeal. 3. The assessee has raised the following grounds of appeal :- “1. On facts and circumstances of case and in law, the order passed under section 250 by CITIA) NFAC, Delhi dismissing the appeal without sending physical hearing notices to appellant is illegal, unlawful and against the principle of natural justice

AMIT SURESH AGRAWAL,SATARA vs. ITO WARD-2, SATARA

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2225/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, S Ward-2, Satara. Satara – 415002. Maharashtra. Pan: Abgpa2925D Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Kulkarni – Advocate Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 02.04.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated 10.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

234A, 234B, 234C and 234D of the Income Tax Act, 1961. Since the primary addition itself is unjustified and liable to be deleted, the consequential interest charges are also unwarranted and liable to be deleted. 3 ITA No.2225/PUN/2025 [A] The appellant craves leave to add, amend, modify, or withdraw any of the aforesaid grounds, or to submit additional legal/factual grounds

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Manish Borad & Ms. Astha Chandra

condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) allowed the appeal of the assessee holding that the assessee is entitled for exemption u/s 11 of the Act and directed the Ld. CPC/AO to delete the addition made in intimation u/s 143(1) of the Act. The relevant findings and observations of the Ld. Addl./JCIT

RAJHANS NAGARI SAHAKARI PATSANSTHA MARYADIT,MOGALPURA vs. ITO WARD 2, AHMEDNAGAR

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1773/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Rajhans Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S. Ward-2, Pune. 1, Mogalpura, Sangamner, Tal-Sangamner, Dist-Ahmednagar, Ahmednagar – 422605. Pan: Aaaar3555J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 10/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19, Dated 20.03.2025 Emanating From Assessment Order U/S.154 Of The I.T.Act, Dated 26.11.2019. The Assessee Has Raised Following Grounds Of Appeal :

condoning the delay in filing the appeal before him despite there being a reasonable cause explained during the course of appellate proceedings as well as by way of affidavit and hence the appeal of the Appellant may please be admitted, adjudicated on merits and the additions made may please be deleted 2. On the facts and in the circumstances

GOURAV BHAGWANDAS AGARWAL,PUNE vs. ITO WARD 8(1), PUNE

In the result, the appeal of the assessee is 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. On facts and circumstances of case and in law, the learned CIT(A) (NFAC) erred in dismissing the appeal of appellant for non-prosecution. The appellant prays for just, proper and appropriate relief. 2 ITA No.894/PUN/2025

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

234A, 234B, 234C will be a part of the assessment order itself. (viii) Wherever, the AO found the provisions of section 269SS/269T are violated, separate proposal for initiation of penalty proceedings u/s 271D/271E should be submitted. (ix) Wherever necessary, the AO shall forward 3rd party information to the AO of such party. (x) That the orders along with the demand

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

234A, 234B, 234C will be a part of the assessment order itself. (viii) Wherever, the AO found the provisions of section 269SS/269T are violated, separate proposal for initiation of penalty proceedings u/s 271D/271E should be submitted. (ix) Wherever necessary, the AO shall forward 3rd party information to the AO of such party. (x) That the orders along with the demand

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

234A, 234B, 234C will be a part of the assessment order itself. (viii) Wherever, the AO found the provisions of section 269SS/269T are violated, separate proposal for initiation of penalty proceedings u/s 271D/271E should be submitted. (ix) Wherever necessary, the AO shall forward 3rd party information to the AO of such party. (x) That the orders along with the demand

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

234A, 234B, 234C will be a part of the assessment order itself. (viii) Wherever, the AO found the provisions of section 269SS/269T are violated, separate proposal for initiation of penalty proceedings u/s 271D/271E should be submitted. (ix) Wherever necessary, the AO shall forward 3rd party information to the AO of such party. (x) That the orders along with the demand