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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

condone the delay of 79 days. 29. The issue raised by the assessee company in the present appeal is regarding the quantum of TP adjustments made in respect of corporate guarantee. The assessee company took a plea that the transactions of providing guarantees by the assessee company to its C.O. No.14/PUN/2021 subsidiary is in the nature of shareholders activity

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

condone the delay of 79 days. 29. The issue raised by the assessee company in the present appeal is regarding the quantum of TP adjustments made in respect of corporate guarantee. The assessee company took a plea that the transactions of providing guarantees by the assessee company to its C.O. No.14/PUN/2021 subsidiary is in the nature of shareholders activity

BLUE RIDGE UNIT B TOWER 9 TO 14,PUNE vs. ITO, WARD-2(4),PUNE, PUNE

In the result, appeal of the assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2385, 2386 & 2387/Pun/2025 निर्धारण वषा / Assessment Years: 2015-16, 2016-17 & 2017-18 Blue Ridge Unit B Tower 9 Vs The Income Tax Officer, To 14 Co-Operative Housiong Ward-2(4), Pune. Society Ltd., Unit B Society Office, Rajiv Gandhi It Park, Phase I, Hinjewadi, Pune – 411057. Maharashtra. Pan: Aacab2693P Appellant/ Assessee Respondent / Revenue Assessee By Ms.Ayesha Ansari & Shri Sandesh Ps – Ar’S Revenue By Shri Harish Bist – Addl.Cit(Through Virtual Hearing) Date Of Hearing 01/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16, 2016-17 & 2017-18 All Dated 26.08.2024 Emanating From The Separate Assessment Orders Passed Under Section 147 R.W.S

1. Erroneous Non-Consideration by the Ld. CIT(A) of the Order Upholding Section 80P Deduction for AY 2018-19. 1.1 BECAUSE the Ld. CIT(A) failed to adjudicate the appeal on merits and restricted the decision solely to the delay condonation issue, thereby ignoring the assessee's entitlement already allowed under Section 80P for AY 2018-19. 1.2 BECAUSE

BLUE RIDGE UNIT B TOWER 9 TO 14,PUNE vs. ITO, WARD-2(4),PUNE, PUNE

In the result, appeal of the assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2385, 2386 & 2387/Pun/2025 निर्धारण वषा / Assessment Years: 2015-16, 2016-17 & 2017-18 Blue Ridge Unit B Tower 9 Vs The Income Tax Officer, To 14 Co-Operative Housiong Ward-2(4), Pune. Society Ltd., Unit B Society Office, Rajiv Gandhi It Park, Phase I, Hinjewadi, Pune – 411057. Maharashtra. Pan: Aacab2693P Appellant/ Assessee Respondent / Revenue Assessee By Ms.Ayesha Ansari & Shri Sandesh Ps – Ar’S Revenue By Shri Harish Bist – Addl.Cit(Through Virtual Hearing) Date Of Hearing 01/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16, 2016-17 & 2017-18 All Dated 26.08.2024 Emanating From The Separate Assessment Orders Passed Under Section 147 R.W.S

1. Erroneous Non-Consideration by the Ld. CIT(A) of the Order Upholding Section 80P Deduction for AY 2018-19. 1.1 BECAUSE the Ld. CIT(A) failed to adjudicate the appeal on merits and restricted the decision solely to the delay condonation issue, thereby ignoring the assessee's entitlement already allowed under Section 80P for AY 2018-19. 1.2 BECAUSE

PARMESHWAR PARAM SEVA FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

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

condone the delay in filing of the appeal and proceed to decide the appeal. 3 3. Briefly stated, the facts of the case are that the assessee filed an application for registration in Form No. 10AB u/s 80G(5)(iii) of the Act on 21.04.2023 along with annexures. The Ld. CIT(E) pursuant to the said application called for certain

BLUE RIDGE UNIT B TOWER 9 TO 14,PUNE vs. ITO, WARD-2(4),PUNE, PUNE

In the result, appeal of the assessee in ITA No

1. Erroneous Non-Consideration by the Ld. CIT(A) of the Order\nUpholding Section 80P Deduction for AY 2018-19.\n1.1 BECAUSE the Ld. CIT(A) failed to adjudicate the appeal on\nmerits and restricted the decision solely to the delay condonation issue,\nthereby ignoring the assessee's entitlement already allowed under\nSection 80P for AY 2018-19.\n1.2 BECAUSE

SANT JAGANADE MAHARAJ SHIKSHAN MANDAL,SINDKHEDE vs. ITO EXEMPTION WARD 1(1), NSK, NAHSIK

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1754/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Sant Jaganade Maharaj V The Income Tax Officer, Shikshan Mandal, S. Exemption, Ward-1(1), Sr No.190/1, Plot No.38, Nashik. Dondaicha So., Sindkhede, Dhule – 425408. Maharashrtra. Pan: Aaabs1484Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Amit Bobde - Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption) Dated 05.11.2024 Rejecting Registration Under Section 12A(1)(Ac) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

section 254(1) of the Act, 1961 theTribunal can very well record its satisfaction on the genuineness of the activities and object of the Trust andcan very well direct registration of the Trust without remand of case to the Commissioner in case suchsatisfaction is recorded on the basis of documents and material already available on record at the stage ofexamination

VIKAS DATTU DEOKAR,PUNE vs. ITO WARD 14(1), PUNE

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1012/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Vikas Dattu Deokar, V The Income Tax Officer, S.N.126/1, Plat No.18A, S Ward-14(1), Pune. Z Corner, Matoshri Niwas, Manjari Bk, Manjari Budruk, Po: Manjari Farm, Dist: Pune, Maharashtra – 412307. Pan: Aispd7124N Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Eknath Abhang –Addl.Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 30/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By 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 20.02.2025, Emanating From Order U/S.144 Of The Income Tax Act, 1961, Dated 17.05.2023. The Assessee Has Raised Following Grounds Of Appeal :

condone the delay and decide the appeal on merits. Accordingly, ITA No.1012/PUN/2025 [A] ld.CIT(A) has passed an order for A.Y.2016-17 on 20.02.2025 u/s.250 r.w.s 254 of Income Tax Act, 1961. Ironically, ld.CIT(A) has not bothered to decide the assessee’s appeal on merits, but, merely set it aside to Assessing Officer claiming that the Assessment Order was u/s.144

D.Y. PATIL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME-TAX,,

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपऩलसं. / Ita No.649/Pun/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner Of 2126, „E‟ Tarabai Park, S Income Tax(Central), Kolhapur – 416003. Pune. Pan: Aaatd8919M Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay Mehta, Dharmesh Shah & S R Kabra – Cas Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 01/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Under Section 12Aa R.W.S 254 Of The Income Tax Act, 1961 Dated 24.02.2016. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit(Central) In Deciding The Issue Of Registration Of The Education Society Under 5. 12Aa Of The Act Vide His Order Dt. 24-02-2016 Erred In

1. The Ld.CIT has erred in passing order u/s.12AA r.w.s 254 of the Act and rejecting application for registration u/s.12AA of the Act to the appellant. ITA No.649/PUN/2016 [A] 2. The Ld.CIT has erred in not granting registration with effect from date of formation by condoning delay in making application for registration u/s.12A of the Act. 3. The Ld.CIT

PASHANKAR AUTO WORKS PVT. LTD.,PUNE vs. INCOME TAX OFFICER WARD 4(5), PUNE, PUNE

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

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.420/Pun/2024 Assessment Year : 2014-15 Pashankar Auto Works Pvt. Ltd., Vs. Ito, Ward-4(5), S.No.45/1, Dehu Road, Pune Katraj-Bypass, Baner, Pune 411 015, Maharashtra Pan : Aaecp8466C Appellant Respondent

1)(c) of the Act. 3. Being aggrieved by the above penalty order, an appeal was filed before the CIT(A)/NFAC who vide impugned order dismissed the appeal in limine by holding that the appeal was filed with a delay of 312 days and there was no sufficient or good reason for condoning the inordinate delay of more than

DEEPAK BHIKA SURYAWANSHI,NASHIK vs. INCOME TAX OFFICER, NASHIK

Appeal is allowed

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

254(1) proceedings. We accordingly reject the Revenue’s instant technical arguments to conclude in light of section 270A (8) & (9) r.w. clauses (a to f) that the learned Assessing Officer’s failure to pinpoint the corresponding default of assessee’s part indeed vitiates the entire proceedings as per (2022) 443 ITR 186 (Del) Schneider Electric South Asia

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

KAI KASHINATH POSATE BAHUUDDESHIYA SEVABHAVI SANSTHA UDGIR,UDGIR vs. CIT EXEMPTION, PUNE

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

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.938/Pun/2023

condonation of delay remain uncontroverted. There is no material on record to disbelieve the averments made by the appellant trust. Further, we find that the appellant trust had the knowledge of passing of the impugned order only on 10.08.2023 and the appeal came to be filed on 23.08.2023. It is trite law that for the purpose of reckoning the period