ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

condonation of delay being devoid of reasonable and sufficient cause merits dismissal, ergo ordered accordingly. 6. We now deal with ITA No. 1919/PUN/2017; wherein we note that; 6.1 The appellant assessee is public trust registered under the Bombay Public Trust Act 1950 and is also registered u/s 12A and u/s 80G of the Act. 6.2 The assessee society

MAHRATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE,PUNE vs. CIT(A), NFAC, DELHI, DELHI

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

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

condonation of delay, the appellant has cited three reasons for delay filing of appeal (a) non awareness of the assessment proceedings (b) a notice for penalty proceedings was received on 17.05.2023, thereby Income Tax Portal was checked but assessment order was not available (c) the assessment order was uploaded on 28.06.2023. In this case, the assessment proceedings were completed under

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 for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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 for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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 for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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 for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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 for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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 for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, the appeal filed by the assessee being ITA

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.764/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Indian Medical Association V Dcit, Pune Branch, S Exemption Circle, Pune. 992, Dr.Nitu Mandke, Ima House, Tilak Road, Pune – 411002. Pan: Aaati2653M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak Revenue By Shri Ramnath P Murkunde-Addl.Cit Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 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], Under Section 250 Of The Income Tax Act, 1961 Dated 28.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 22.05.2021 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

section 143(3) of the Act, dated 22.05.2021 for A.Y.2018-19. The Assessee has raised the following grounds of appeal : ITA No.764/PUN/2025 [A] “1] The learned CIT(A) erred in not condoning the delay of 567 days in filing the appeal and thereby erred in dismissing the appeal of the assessee. 2] The learned CIT(A) erred in holding that

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

condonation of delay filed with CIT(E), Pune on 25/07/2018 was rejected by CIT(E), Pune vide its order dated 26/12/2018. Consequently, the surplus of Rs. 28,02,93,045/- was added to the income of the assessee. 7.2.1. The case of the present assessee has been decided by the Hon'ble ITAT Pune in its judgment delivered in ACIT

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

condonation of delay filed with CIT(E), Pune on 25/07/2018 was rejected by CIT(E), Pune vide its order dated 26/12/2018. Consequently, the surplus of Rs. 28,02,93,045/- was added to the income of the assessee. 7.2.1. The case of the present assessee has been decided by the Hon'ble ITAT Pune in its judgment delivered in ACIT

VIJAYMALA VILAS KALOKHE,PUNE vs. ITO WARD-10(1), 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.1666/Pun/2025 धििाारण वर्ा / Assessment Year : 2013-14 Vijaymala Vilas Kalokhe, Ito, Ward-10(1), Pune Aditya Row House, Lane No. 2, Opp. Patel Garden, Sr. No. 8/2A, Vs. Juni Sangavi, Maharashtra-411027 Pan : Asepk8161G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kishor B Phadke Department By : Shri Amit Bobde Date Of Hearing : 28-01-2026 Date Of 30-01-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 17.06.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2013-14. 2. Briefly Stated The Facts Are That The Assessee Is An Individual. He Filed His Return Of Income For Ay 2013-14 Declaring Total Income Of Rs.2,21,050/-. The Case Of The Assessee Was Reopened U/S 147 Of The Income Tax Act, 1961 (The “Act”) After Following The Mandate Procedure As Laid Down Under The Relevant Provisions Of The Act. Accordingly, Statutory Notice U/S 142(1) Of The Act & Show Cause Letter(S) Were Issued To The Assessee From Time To Time. However, The Assessee Failed To File Any Response To The Said Notice(S) Which Constrained The Ld. Assessing Officer (“Ao”) To Pass An Ex-Parte Order U/S 144 Of The Act Based On The Material Available On Record. The Ld. Ao Proceeded To Complete The Assessment On Total Income Of Rs.2,66,70,989/-U/S 147 R.W.S. 144 Of The Act Thereby Making An Addition Of Rs.2,63,83,209/- On Account Of Undisclosed Long Term Capital Gain (Ltcg) By Observing As Under : “5.1. On-Going Through The Information Available On Record & In View Of The Order Passed U/S 148A(D) Of The Act Dated 21.07.2022, It Is Noticed That 2

condoned the genuine delay of 136 days 3 ITA No.1666/PUN/2025, AY 2013-14 caused as the appellant was completely unaware of the present proceeding, and the present situation is simply a fall-out of a communication gap. 5. The learned AO and CIT(A), NAFC erred in law in issuing an order u/s 147 r.w.s 144 r.wis

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

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

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

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

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

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

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

GENERAL INDUSTRIAL CONTROS LTD.,PUNE vs. DCIT CIRCLE 8, PUNE, PUNE

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

section 250 of the Income Tax Act, 1961, dated 14.03.2024 for ITA No.38/PUN/2025 [A] Assessment Year 2021-22. The assessee has raised the following grounds of appeal : “1 The learned CIT(A) erred in law and on facts in confirming tax of appellant at Rs. 2,73,95,728/as against refund of Rs. 29,71,648/- merely due to delay

MR RAMANATH BAJPAI,PUNE vs. INCOME TAX OFFICER, WARD-4(4), PUNE, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.218/Pun/2024 िनधा"रण वष" / Assessment Year : 2011-12 Mr. Ramanath Bajpai, Vs. Ito, Ward-4(4), Pune. B.No.5, S.No.245, Anant Co-Op Housing Society, Aundh, Pune- 411007. Pan : Ailpb5763E Appellant Respondent Assessee By : Shri Gopal Aswani Revenue By : Shri A. K. Mahala Date Of Hearing : 25.04.2024 Date Of Pronouncement : 02.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.10.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2011-12. 2. The Present Appeal Is Filed Belatedly I.E. With The Delay Of 44 Days. The Appellant Furnished An Affidavit Praying For Condonation Of Delay In The Circumstances Mentioned Therein. The Relevant Portion Of The Affidavit For Condonation Of Delay Is Reproduced Hereunder :-

condoned and the appeal is admitted for adjudication. 4. The appellant raised the following grounds of appeal :- “1) On the facts and in the circumstances of the case and considering legal position the honorable CIT(A) is not justified in not admitting the appeal for delay in filing of Appeal of 118 days. The appellant hereby prays that the appeal

ULKA MADHUKAR SHINDE,PANVEL vs. ASSISTANT COMMISSIONER OF INCOME TAX PANVEL, PANVEL

In the result, the appeal of the assessee is allowed for statistical\npurposes

condone the delay in filing of the appeal and\nadmit the same for adjudication.\n3. The assessee has raised the following grounds of appeal :\n“1.\nThe Ld AO relied on the information of AIR regarding cash deposit of\nRs.11,00,000/- in ShyamraoVithal Co-op Bank Ltd. Mumbai, but has\nno tangible reliable material of the same