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

2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee

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

2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee

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

2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee

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

2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee

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

2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee

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

254/- being interest income earned from deposits placed with Co-operative Banks, appreciating that under Section 80P(2)(d) read with Explanation 4 to Section 80P(4) of the Income-tax Act, 1961, any income received by a co-operative society from another co-operative society is expressly exempt. 2.2 BECAUSE the Appellant, being a Co-operative Housing Society 2

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

254/- being interest income earned from deposits placed with Co-operative Banks, appreciating that under Section 80P(2)(d) read with Explanation 4 to Section 80P(4) of the Income-tax Act, 1961, any income received by a co-operative society from another co-operative society is expressly exempt. 2.2 BECAUSE the Appellant, being a Co-operative Housing Society 2

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

254/- being interest income earned from deposits\nplaced with Co-operative Banks, appreciating that under Section\n80P(2)(d) read with Explanation 4 to Section 80P(4) of the Income-tax\nAct, 1961, any income received by a co-operative society from another\nco-operative society is expressly exempt.\n2.2 BECAUSE the Appellant, being a Co-operative Housing Society\nregistered

SAHAKAR BHUSHAN VASANT SARVA SEVA SAHAKARI SOCIETY LTD,SANGLI vs. ITO WARD-1, SANGLI, SANGLI

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.350/Pun/2025 Assessment Year : 2022-23 Sahakar Bhushan Vasant Sarva Vs. Income Tax Officer, Seva Sahakari Society Ltd., Ward-1, Sangli Shinde Chowk, Mhaisal, Vijay Nagar, Mhaisal S.O., Sangli – 416409, Maharashtra Pan : Aaaav2175L Appellant Respondent

254/- has been denied on account of delay in filing the return of income and invoked section 80AC of the Act. Assessee has filed an application for condonation of delay u/s.119(2

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

Section 254(2) of the Act, can lead to several absurd and anomalous situations. An order passed without the knowledge of the aggrieved party, would render the remedy against the order meaningless as the same would be lost by limitation while the person aggrieved would not even know that an order has been passed. Such an interpretation would

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

condoning delay in making application for registration u/s.12A of the Act. 3. The Ld.CIT has erred in not appreciating that non-consideration of the application for registration u/s.12A within the time prescribed u/s.12AA(2) of the Act would result into deemed registration to the appellant. 4. The Ld.CIT has erred in deciding the issue of registration u/s.12AA

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

SHAKUNTALA DNYANDEV SALUNKHE,MAHARASTHRA vs. INCOME TAX OFFICER WARD -1 , ICHALKARANJI, MAHARASTHRA

In the result, both the appeals of the assessee are allowed for statistical purposes in the terms indicated above

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2844 & 2847/Pun/2024 Assessment Years : 2012-13 & 2016-17

condone the delay, if any, in filing of the appeal before ld.CIT(A). Here, we would like to make reference to a judgment passed by the Hon'ble Bombay High Court in the case of Golden Times Services Pvt. Ltd. Vs. DCIT in W.P.(C) No.402/2020, dt. 13-01-2020 wherein the Hon'ble High Court held that "A person

SHAKUNTALA DNYANDEV SALUNKHE,MAHARASHTRA vs. INCOME TAX OFFICER, WARD -1, ICHALKARANJI, MAHARASTHRA

In the result, both the appeals of the assessee are allowed for statistical purposes in the terms indicated above

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2844 & 2847/Pun/2024 Assessment Years : 2012-13 & 2016-17

condone the delay, if any, in filing of the appeal before ld.CIT(A). Here, we would like to make reference to a judgment passed by the Hon'ble Bombay High Court in the case of Golden Times Services Pvt. Ltd. Vs. DCIT in W.P.(C) No.402/2020, dt. 13-01-2020 wherein the Hon'ble High Court held that "A person

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

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:

2(15) of the Act. Assessee is running a school which is as per the objects and it is charitable activity. Ld.CIT(Exemption) has not brought on record any violation of any other Act. 5. The section 12AB which describes the procedure for registration is reproduced here as under: 12AB. (1) The Principal Commissioner or Commissioner, on receipt