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35 results for “condonation of delay”+ Section 36(1)(vii)clear

Sorted by relevance

Mumbai133Chennai92Chandigarh68Delhi64Bangalore57Ahmedabad56Jaipur55Raipur44Pune35Amritsar34Panaji29Kolkata28Hyderabad24Rajkot19Nagpur18Cochin13SC12Lucknow11Surat10Indore9Guwahati7Varanasi6Cuttack4Patna4Visakhapatnam3Dehradun2

Key Topics

Section 80P(2)(a)45Section 80P45Deduction30Addition to Income27Section 153A24Section 25022Section 80P(2)(d)19Section 143(3)17Section 143(2)

BRAHM PRECISION MATERIALS PVT LTD,AURANGABAD vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, appeal of the assessee for A

ITA 1183/PUN/2023[2018-19]Status: DisposedITAT Pune13 Oct 2025AY 2018-19
Section 143(3)Section 250Section 68

condone the delay of 445\ndays in filing of the instant appeal before this Tribunal and\nadmit the appeal for adjudication.\n4. Since most of the grounds raised in these two appeals are\ncommon, we proceed to dispose of these appeals by way of\nconsolidated order for the sake of convenience.\n5. We will first take up ITA No.1183/PUN/2023 relating

BRAHM PRECISION MATERIALS PVT. LTD.,AURANGABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI

In the result, appeal of the assessee for A

ITA 425/PUN/2025[2020-21]Status: DisposedITAT Pune

Showing 1–20 of 35 · Page 1 of 2

14
Section 13213
Search & Seizure12
Disallowance7
13 Oct 2025
AY 2020-21
Section 143(3)Section 250

condone the delay of 445\ndays in filing of the instant appeal before this Tribunal and\nadmit the appeal for adjudication.\n\n4. Since most of the grounds raised in these two appeals are\ncommon, we proceed to dispose of these appeals by way of\nconsolidated order for the sake of convenience.\n\n5. We will first take

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

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

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

condone the said delay and proceed to decide the appeal. 3. Briefly stated, the facts of the case are that the assessee is an individual. He filed his return of income for AY 2010-11 on 16.10.2010 2 ITA No.759/PUN/2024, AY 2010-11 declaring total income of Rs.7,12,450/-. Subsequently, he revised his return by filing revised return

S T CO-OPERATIVE CREDIT SOCIETY,PUNE vs. ITO, WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

ITA 2136/PUN/2024[2020-21]Status: DisposedITAT Pune18 Nov 2024AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2136/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 S T Co-Operative Credit V The Income Tax Officer, Society, S Ward-5(1), Pune. Swargate S T Depo, Veer Savarkar Nagar, Swargate Bus Stand, Pune – 411037. Pan: Aabas6856L Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Prakash L Pathade – Dr Date Of Hearing 13/11/2024 Date Of Pronouncement 18/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 09.08.2024 For A.Y.2020-21. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal Of The Appellant By Refusing To Condone The Delay Of 108 Days In Filing The Appeal Without Appreciating That The Said Delay Was Due To Reasonable Cause As Explained In The Application For Condonation Of Delay Filed Before Cit(A) & Therefore, The Said Delay Ought To Have Been Condoned In The Interest Of Justice & The Appeal Should Have Been Adjudicated On Merits. 2. The Learned Cit(A) Ought To Have Appreciated That The Deduction U/S 80P Was Allowable In Respect Of Interest Earned From Deposits Made By Cooperative Banks As Consistently Held By Honorable

Section 250Section 80PSection 80P(2)(a)Section 80P(4)

1. The learned CIT(A) erred in dismissing the appeal of the appellant by refusing to condone the delay of 108 days in filing the appeal without appreciating that the said delay was due to reasonable cause as explained in the application for condonation of delay filed before CIT(A) and therefore, the said delay ought to have been condoned

GOLDEN CHARITABLE TRUST,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION PUNE, PUNE

In the result, appeal of the assessee is dismissed

ITA 933/PUN/2023[-]Status: DisposedITAT Pune12 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 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), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

Section 119(2)(b)Section 12Section 12ASection 12A(1)Section 80G

delay could have been condoned by CIT ( exemption) asper provisions of section 119(2)(b). 5. Learned CIT (Exemption) has erred in fact in law in passing rejection order for Registration u/s. 12(A) (1) (ac) despite the fact that, there is no violation of any of the provisions of Income Tax Act and the trust is pursuing charitable objects

MALEGAON MAHANAGAR PALIKA KARMCHARI SAHAKARI PATSANSTHA MARYADIT,PUNE, MAHARASHTRA vs. INCOME TAX OFFICER - 1 MALEGAON, MALEGAON, MAHARASHTRA

In the result, appeal of the assessee is allowed

ITA 2502/PUN/2024[2020-2021]Status: DisposedITAT Pune27 Jan 2025AY 2020-2021

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 250Section 80P(2)(a)Section 80P(2)(d)

36. The original source of the investments made by the petitioners in nationalised banks is admittedly the income that the petitioners derived from the activities listed in sub-clauses (i) to (vii) of clause (a). The character of such income may not be lost, especially when the statute uses the expression "attributable

PRAKASHCHAND JAIN MULTI STATE CO.OPERATIVE CREDIT SOCIETY LTD.,JAMNER vs. ITO WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 1802/PUN/2024[2018-19]Status: DisposedITAT Pune21 Nov 2024AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

Section 250Section 80PSection 80P(2)(a)

1. Under the facts and circumstances of the case and in law the learned CIT(A), NFAC has erred in not condoning the delay in filing appeal and dismissing the appeal in-limine without going into the merits of the case. 2. Under the facts and circumstances of the case and in law, the learned AO, NFAC has erred

THE PRAKASHCHAND JAIN MULTI STATE CO OPERATIVE SOCIETY LTD.,JAMNER vs. ITO WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 1801/PUN/2024[2014-15]Status: DisposedITAT Pune21 Nov 2024AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

Section 250Section 80PSection 80P(2)(a)

1. Under the facts and circumstances of the case and in law the learned CIT(A), NFAC has erred in not condoning the delay in filing appeal and dismissing the appeal in-limine without going into the merits of the case. 2. Under the facts and circumstances of the case and in law, the learned AO, NFAC has erred

THE PRAKASHCHAND JAIN MULTI STATE CO OPERATIVE CREDIT SOCIETY LTD.,JAMNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 1791/PUN/2024[2020-21]Status: DisposedITAT Pune21 Nov 2024AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

Section 250Section 80PSection 80P(2)(a)

1. Under the facts and circumstances of the case and in law the learned CIT(A), NFAC has erred in not condoning the delay in filing appeal and dismissing the appeal in-limine without going into the merits of the case. 2. Under the facts and circumstances of the case and in law, the learned AO, NFAC has erred

WALWA PANCHAYAT SAMITTEE SALARY EARNERS SAHAKARI PATSANSTHA LTD,ISLAMPUR vs. ITO WARD 5, SANGLI, AAYKAR BHAVAN, SANGLI

In the result, appeal of the assessee is allowed

ITA 3064/PUN/2025[2021-22]Status: DisposedITAT Pune28 Jan 2026AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3064/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Walwa Panchayat Samittee V The Income Tax Officer, Salarayearners Sahakari S Ward-5, Sangli. Patsanstha Ltd., Urun Islampur, Sangli – 415409. Pan: Aaaaw0459L Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)

condoned. Findings & Analysis : 2. We have heard ld.DR and perused the records. In this case, Assessing Officer has disallowed assessee’s claim for deduction u/s.80P of Rs.30,82,722/-, on the ground that Assessee failed to file details. Aggrieved by the assessment order, Assessee filed appeal before ld.CIT(A) who has confirmed the assessment order. 3. In this case, Assessing

INCOME TAX OFFICER WARD 3, SATARA, INCOME TAX OFFICE SATARA vs. NANDKUMAR DATTATRAY KHOT, DAHIWADI MAN

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

ITA 1562/PUN/2024[2015-16]Status: DisposedITAT Pune24 Apr 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. /Ita No.1562/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Income Tax Officer, V Nandkumar Dattatray Khot, Ward-3, Satara S Shri Agencies Dahiwadi, Dahiwadi, Man Satara. Maharashtra – 415508. Pan: Aatpk8947P Appellant/ Revenue Respondent/ Assessee Cross Objection No.11/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Nandkumar Dattatray Khot, V The Income Tax Officer, Shri Agencies Dahiwadi, S Ward-3, Satara. Dahiwadi, Man Satara. Maharashtra – 415508. Pan:Aatpk8947P Appellant/ Assessee Respondent /Revenue Assessee By Shri Suhas Kulkarni - Ar Shri Vidya Ratna Kishor – (Dr)(Virtual) Revenue By Date Of Hearing 25/03/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeal) (Nfac) Under Section 250 Of

Section 132Section 144BSection 147Section 148Section 148ASection 149Section 151ASection 250

36,38,812/as the appellant's income under Section 69A, categorizing these as "unexplained deposits" The sequence of proceedings in this case is as under : Notice u/s 148 07/04/2021 (This notice was subsequently withdrawn vide communication dated 16/01/2023) Proceedings u/s 148A(b) 24/05/2022 Notice u/s 148A(d) 26/07/2022 Notice u/s 148 27/07/2022 Order u/s 147 read with 22/05/2023 section 144B

THE SATARA DCC BANK STAFF CO-OP CREDIT SOCIETY LTD,SATARA vs. ACIT, SATARA CIRCLE, SATARA, SATARA

In the result, appeal of the assessee is allowed

ITA 633/PUN/2025[2018-19]Status: DisposedITAT Pune19 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara Dcc Bank Staff V The Asst. Commissioner Co-Op Credit Society Ltd., S. Of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. Pan: Aaaat0953G Appellant/ Assessee Respondent / Revenue Assessee By Ms. Renuka Arunrao Ghatge Fca– Ar Revenue By Shri Vinodpawar,Irs – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 19/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2018-19, Dated 06.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Nfac-Cit (A), Delhi, Has Erred In Confirming The Action Of Ld. Assessing Officer (A.O.) In Making Addition Of Rs. 93,91,184/- On

Section 139(1)Section 250Section 80PSection 80P(2)(d)

condone the delay on technical ground that the appellant failed to provide any supporting documentary evidence or any admissible reason to substantiate the claim of sufficient cause, though, it was very well explained before Id. CIT (A) and there is a resonable cause which has prevented in filing the appeal belatedly, thus the delay was not deliberate or as result

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATHASANSTHA MARYADIT,PIMAPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee for A

ITA 1596/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

Section 143(3)Section 250Section 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

delay is condoned. Findings & Analysis : 3. We have heard both the parties and perused the records. In this case, Assessee had filed Return of Income on 31.10.2017 for 2 ITA Nos.1596 & 1598/PUN/2025 [A] A.Y.2017-18 claiming deduction u/s.80P of Rs.26,28,869/-. Assessee’s case was selected for scrutiny. 3.1 During the scrutiny proceedings, Assessing Officer(AO) observed that Assessee

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATHASANSTHA MARYADIT,PIMPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee for A

ITA 1598/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

Section 143(3)Section 250Section 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

delay is condoned. Findings & Analysis : 3. We have heard both the parties and perused the records. In this case, Assessee had filed Return of Income on 31.10.2017 for 2 ITA Nos.1596 & 1598/PUN/2025 [A] A.Y.2017-18 claiming deduction u/s.80P of Rs.26,28,869/-. Assessee’s case was selected for scrutiny. 3.1 During the scrutiny proceedings, Assessing Officer(AO) observed that Assessee

SHREE VISHWESHWAR NAGARI SAHAKARI PATH SANSTHA,PUNE vs. ITO, PUNE

In the result, appeal of the assessee is allowed

ITA 1095/PUN/2025[2020-21]Status: DisposedITAT Pune23 Jun 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1095/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Shree Vishweshwar Nagari V The Income Tax Officer, Sahakari Path Sanstha, S 1St Floor, A Wing, New Sangvi Pune Pimpale Gurav, Pune - 411061, Maharashtra. Pan: Aadas2824C Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Sonal L Sonkavde – Addl.Cit(Dr) Date Of Hearing 04/06/2025 Date Of Pronouncement 23/06/2025

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Delay is condoned. 4.2 Admittedly, Assessee is a Co-operative Credit Society duly registered under Maharashtra Co-operative Societies Act. The copy of the Registration Certificate is at page no.1 of the paper book. During the year, Assessee had filed Return of Income on 30.12.2020 declaring total income at Rs.NIL and claiming deduction u/s.80P of the Act. Assessing Officer

SHRI MURLI MANOHAR NAGARI SAHAKARI PATSANSTHA MARYADIT,MAHAD vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal of the assessee is partly allowed

ITA 934/PUN/2025[2017-18]Status: DisposedITAT Pune30 Oct 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.934/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Shri Murli Manohar Nagari V Income Tax Officer. Sahakaripatsansthamaryadit, S. 1295, Pimpal Par, M.G.Road, Juni Peth, Mahad, Mahad – 402301. Maharashtra. Pan: Aabas5404L Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Shaha Revenue By Shri Dayanand Jawalikar–Addl.Cit(Dr) Date Of Hearing 14/10/2025 Date Of Pronouncement 30/10/2025 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.2017-18, Dated 11.03.2024 Emanating From Assessment Order U/S.143(3) R.W.S 263 Read With Section 144B Of The I.T.Act, Dated 17.03.2023. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(2)Section 143(3)Section 144BSection 250Section 263Section 80PSection 80P(2)(d)

1,62,28,239/- under section 80P of the Income-tax Act without considering the submission made by the appellant vide Form 35. It be held that the appellant is eligible for such deduction and appellant be granted just and proper relief in this respect. 3. On the facts and circumstances of the case and in law, it be held

RELIANCE INDUSTRIES EMP CO. OP. CHS,RAIGAD vs. ITO WARD 4, PANVEL

In the result, appeal of the assessee is allowed

ITA 2486/PUN/2024[2020-21]Status: DisposedITAT Pune08 Jan 2025AY 2020-21

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

condonation petition explaining the reason for delay. However, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 4.1 Before the ld.CIT(A) assessee had submitted that there was change in the Secretary and Officer Bearers in the Assessee 3 Society. The email was received on the earlier Secretary’s email- id, therefore, there was a delay

PANDIT DINDAYAL UPAHYEY NAGARI SAHAKARI PATPEDHI LTD,SHAHADA vs. ITO, WARD 1, DHULE

In the result, appeal of the assessee is allowed

ITA 1409/PUN/2025[2017-18]Status: DisposedITAT Pune14 Nov 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1409/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Pandit Dindayal Upahyey V The Income Tax Officer, Nagari Sahakari Patpedhi Ltd., S Ward -1, Dhule. Near Bohari Market Dondaicha Road, Shahade – 425409. Maharashtra. Pan: Aaald0407C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Pawan Bharti –Dr(Virtual Hearing) Date Of Hearing 12/11/2025 Date Of Pronouncement 14/11/2025 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(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 24.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 25.11.2019. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)

Delay is condoned. 5. In this case, as per Assessment Order, Assessee is a Co- operative Credit Society registered under the Maharashtra State Co- operative Societies Act, 1960. Assessee had filed Return of Income for A.Y.2017-18 on 17.10.2017 claiming deduction u/s.80P(2) of the Act. During the Assessment Proceedings, Assessing Officer noted that Assessee has received interest income of Rs.4

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1063/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

vii) The computation interest u/s 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

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1064/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

vii) The computation interest u/s 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