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275 results for “condonation of delay”+ Section 80(5)clear

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Mumbai570Chennai526Delhi399Kolkata312Pune275Bangalore254Ahmedabad215Hyderabad194Jaipur194Karnataka175Chandigarh170Visakhapatnam101Cochin78Indore69Amritsar64Lucknow57Surat46Panaji42Rajkot42Raipur40Calcutta37Cuttack35Guwahati31Nagpur25Patna21SC17Agra16Telangana13Allahabad12Jodhpur9Varanasi9Jabalpur8Dehradun7Ranchi5Orissa3Andhra Pradesh2Rajasthan2Himachal Pradesh1Kerala1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 12A81Addition to Income65Section 143(3)64Section 80I51Section 25046Section 80P44Deduction39Section 143(1)38Section 147

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

ITA 42/PUN/2021[2015-16]Status: DisposedITAT Pune07 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

Showing 1–20 of 275 · Page 1 of 14

...
35
Section 271(1)(c)34
Penalty25
Disallowance25

Delay of 32 days in filing of these appeals stands condoned since falling under Covid-19 pandemic outbreak period. ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton Technologies Pvt. Ltd., (R) 3. The Revenue’s former appeal ITA No.42/PUN/2021 for the A.Y. 2015-16 raises the following substantive grounds: “1. The order

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

ITA 43/PUN/2021[2016-17]Status: DisposedITAT Pune07 Jul 2022AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

Delay of 32 days in filing of these appeals stands condoned since falling under Covid-19 pandemic outbreak period. ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton Technologies Pvt. Ltd., (R) 3. The Revenue’s former appeal ITA No.42/PUN/2021 for the A.Y. 2015-16 raises the following substantive grounds: “1. The order

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

ITA 946/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

80(5B) of the Act. Please justify with supporting documents. (v) Also furnish the supporting credible evidences viz. photographs, documentary evidences of activities done by you, copies of bills/ invoices, etc of expenses done on your activities. (vi) Without prejudice to the above, it is seen from your reply to notice dated 06/11/2024 that the date of commencement of your

SOLAPUR DIST M S K SAMITI H MASTER T AND N T PATH MYDT PANDHARPUR,PANDHARPUR vs. ITO, WARD 2, PANDHARPUR

In the result appeal of the assessee is dismissed

ITA 804/PUN/2023[2017-18]Status: DisposedITAT Pune08 Mar 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 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(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

Section 139(1)Section 144Section 250Section 80Section 80ASection 80PSection 8OSection 8Q

condoned, 2. The provisions of Section 8OA (5) of the Act are directory and not mandatory and therefore deduction under Section MOP cannot be denied by making the provision section 80A (5) of the Act We relied upon decision of ITAT Delhi in case of the Fibre fill Engineers Vs. CIT (2017) 177 TTJ 556 (Del.) wherein it was held

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

ITA 73/PUN/2025[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Prashant Gadekar
Section 10Section 10(230)Section 119Section 80Section 80GSection 80G(5)

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 filed an application in Form No.10AB on 28.09.2023 for approval under clause (iii) of first proviso to sub section (5) of section 80G of the Act. With a view to verify the genuineness

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

ITA 1110/PUN/2025[2018-19]Status: DisposedITAT Pune28 Nov 2025AY 2018-19

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

For Appellant: Shri Suhas KulkarniFor Respondent: Shri A D Kulkarni
Section 142(1)Section 144Section 147Section 147rSection 148Section 249Section 249(2)

80,31,103/-. The case of the assessee was reopened u/s 147 of the Income Tax Act, 1961 (the “Act”) based on the information received from INSIGHT Portal, the assessee being a non-filer of ITR. Accordingly, notice u/s 148 was issued on 26.03.2022 through ITBA portal. The assessee did not file his return in response to notice issued

M/S. PADMAWATI WING ENERGY PVT. LTD.,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is partly allowed

ITA 343/PUN/2016[2004-05]Status: DisposedITAT Pune29 Jan 2020AY 2004-05

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: Shri Prayag JhaFor Respondent: Shri Pankaj Garg
Section 80I

condoned the said delay with a condition subject to payment of cost of Rs.20,000/- and accordingly, the assessee 2 ITA No. 343/PUN/2016, A.Y. 2004-05 paid the said amount on 16-01-2018. The ld. AR placed on record on-line receipt showing payment of cost. Therefore, in view of the same, we proceed to hear the main appeal

INCOME-TAX OFFICER, WARD - 8(2),, PUNE vs. JAGTAP PATIL PROMOTERS & BUILDERS ,, PUNE

In the result, appeal of the Revenue is Allowed

ITA 35/PUN/2018[2014-15]Status: DisposedITAT Pune24 Nov 2022AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.35/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, Jagtap Patil Promoters & Ward-8(2), Pune. Vs Builders, S.No.152, Pimple Gurav, Pune – 411061. Pan: Aagfj 0403 N Appellant/ Assessee Respondent / Revenue Assessee By Shri Suniol Ganoo – Ar Revenue By Shri M.M.Chate – Dr Date Of Hearing 29/08/2022 Date Of Pronouncement 24/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue I.E. Income Tax Officer, Ward-8(2), Pune For The A.Y. 2014-15 Against The Order Of The Ld.Cit(A)- 6, Pune Dated 04.10.2017 Emanating From The Assessment Order Dated 30/12/2016 Passed By The Ito Ward 8(2) Pune U/S 143(3) Of The Income Tax Act. The Grounds Of Appeal Are As Under: “1. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Was Justified In Not Appreciating That It Was Only After Scrutiny Proceedings Started That The Assessee Paid The Mat. Thus By Filing Nil Return & Not Claiming Deduction U/S 80Ib(10) The Assessee Was Trying To Evade Payment Of Taxes. The Claim Of The Assessee That Filing Of Nil Return Was Clerical Error Does Not Hold Ground? 2. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Is Justified In Not Appreciating The Ratio Laid

Section 143(3)Section 271(1)(b)Section 80ASection 80I

80-IB (10) of the Act would be hit by Sub Section (5) of Section 80A of the act. 6. We are conscious that in absence of the provision contained in Section 80A (5) of the Act, the Petitioners could have maintained the claim of deduction even before the CIT for the first time in Revision Application, though no such

SHALOM EDUCATION CENTRE,RAIGAD vs. CIT (EXEMPTION), PUNE

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

ITA 1293/PUN/2025[2024-25]Status: DisposedITAT Pune14 Jul 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1293/Pun/2025 निर्धारण वर्ा / Assessment Year : 2024-25 Shalom Education Centre, Vs. Cit, Exemption, Pune. Priya, Laxmi Nagar, Khopoli, Raigad-410203 Maharashtra Pan-410203 Appellant Respondent

Section 80Section 80GSection 80G(5)Section 80G(5)(iv)

condone the delay of only 4 days and decide the application for approval under section 80 G5 of the IT Act on the merits of the case. LD AR also furnished copy of section 12AB registration before the bench. 5

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(3),, PUNE

In the result, both the appeals are dismissed

ITA 668/PUN/2018[2014-15]Status: DisposedITAT Pune04 May 2022AY 2014-15

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

delay is condoned and the appeal is admitted for hearing. 3. The only issue raised by the assessee in its appeal is against restricting the deduction u/s.80IC of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) on the profits of Roorkee undertaking to Rs.3,11,49,011/- instead of profits from eligible undertaking at Rs.7

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, both the appeals are dismissed

ITA 400/PUN/2018[2013-14]Status: DisposedITAT Pune04 May 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

delay is condoned and the appeal is admitted for hearing. 3. The only issue raised by the assessee in its appeal is against restricting the deduction u/s.80IC of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) on the profits of Roorkee undertaking to Rs.3,11,49,011/- instead of profits from eligible undertaking at Rs.7

VARDAYINI CO-OPERATIVE HOUSING SOCIETY LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE

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

ITA 1991/PUN/2024[2020-21]Status: DisposedITAT Pune29 May 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1991/Pun/2024 िनधा"रण वष" / Assessment Year : 2020-21 Vardayini Co-Operative Vs. Ito, Ward-2(2), Pune. Housing Society Limited, Plot No.96, Vardayini Sangruh Marva, Pashan Sus Road, Pune- 411021. Pan : Aabav3603Q Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 29.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law, Lower Authorities Have Erred In Considering The Gross Total Income Of Rs. 6,32,09,055/- As Assessed Income Of The Appellant, Without Appreciating The Fact That Out Of This Rs. 5,35,00,000/- Is Already Offered For Taxation & Taxes Due Thereon Are Fully Paid

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai
Section 139(4)Section 143(2)Section 144Section 80ASection 80PSection 80P(2)(d)

5 assessee. In this regard, we find that the assessee before us has claimed that interest income from other co-operative society is only Rs.13,88,673/- which was claimed as deductible u/s 80P(2)(d) of the IT Act. Admittedly, the return of income was not furnished u/s 139(1) of the IT Act and therefore

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

condoned the delay observing as under: - “2. Brief facts of the care are that as per AO, e-return of income, declaring Nil income, was filed with acknowledgement no. 982454810111009 on 1- 10-2009, after claiming deduction u/s 80IC of Rs. 2,34,41,162/-. The AO denied deduction u/s 80IC on the ground that assessee had not filed

M/S. V.S. JOSHI & ASSOCIATES,,KOLHAPUR vs. INCOME TAX OFFICER,, KOLHAPUR

In the result, the appeal of the assessee is allowed

ITA 477/PUN/2017[2012-13]Status: DisposedITAT Pune18 Jul 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.477/Pun/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Mukesh Jha
Section 154Section 80I

delay be condoned. 3. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” 5. Briefly stated relevant facts are that the assessee is a firm and is engaged in the business of Civil Construction. Assessee filed the return of income on 29-09-2012 declaring total income of Rs.4,25,620/-. During the year

SHRI MARTAND DEOSANSTHAN JEJURI,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE, PUNE

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

ITA 593/PUN/2025[2017-18]Status: DisposedITAT Pune11 Sept 2025AY 2017-18

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

For Appellant: Shri Sachin KumarFor Respondent: Shri Ramnath P. Murkunde
Section 11(2)Section 12ASection 13(9)Section 139(1)Section 143(1)Section 143(2)Section 250

80,48,916/-. 7.3 In this context, it's important to note that according to Section 12A(1)(b) and Rule 178, Trusts are obligated to file Form 10B, which is mandatory. Form 10B can only be accessed and submitted online and must be filed no later than the specified date mentioned in Section 44AB of the Act, which

M/S. VIKRAM DEVELOPERS & PROMOTERS,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of the assessee in ITA No

ITA 2795/PUN/2016[2012-13]Status: DisposedITAT Pune14 Nov 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2795 & 2796/Pun/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aagfv4298R बनाम / V/S. Dcit, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Milind Chahure सुनवाई क" तारीख / Date Of Hearing : 17.10.2019 घोषणा क" तारीख / Date Of Pronouncement : 14.11.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration Filed By The Assessee Against The Common Orders Of The Cit(A)-12, Pune Dated 08.09.2016 For The Assessment Years 2012-13 & 2013-14 Respectively. Preliminary Issue - Condonation Of Delay – Both Appeals 2. Before Us, At The Outset, Ld. Counsel For The Assessee Submitted That The Both The Appeals Could Not Be Filed In Time & The Said Appeals Were Filed With The Delay Of 01 Day. In This Regard, Ld. Counsel For The Assessee Submitted That The Delay Is Unintentional & Prayed For Condoning The Same. 3. After Hearing Both The Sides & Considering The Smallness Of Delay In Filing Of Both The Appeals, We Condone The Delay & Proceed To Adjudicate The Appeals Of The Assessee In The Following Paragraphs. 4. The Facts & Grounds Are Common In Both The Appeals, Therefore, Both The Appeals Were Heard Together & Are Being Disposed Of By This Composite Order. Accordingly, The Appeal-Wise Adjudication Is Taken Up In The Following Paragraphs.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Milind Chahure
Section 132Section 68Section 80I

condone the delay and proceed to adjudicate the appeals of the assessee in the following paragraphs. 4. The facts and grounds are common in both the appeals, therefore, both the appeals were heard together and are being disposed of by this composite order. Accordingly, the appeal-wise adjudication is taken up in the following paragraphs. ITA No.2795/PUN/2016

VIKRAM DEVELOPERS & PROMOTERS,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of the assessee in ITA No

ITA 2796/PUN/2016[2013-14]Status: DisposedITAT Pune14 Nov 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2795 & 2796/Pun/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aagfv4298R बनाम / V/S. Dcit, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Milind Chahure सुनवाई क" तारीख / Date Of Hearing : 17.10.2019 घोषणा क" तारीख / Date Of Pronouncement : 14.11.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration Filed By The Assessee Against The Common Orders Of The Cit(A)-12, Pune Dated 08.09.2016 For The Assessment Years 2012-13 & 2013-14 Respectively. Preliminary Issue - Condonation Of Delay – Both Appeals 2. Before Us, At The Outset, Ld. Counsel For The Assessee Submitted That The Both The Appeals Could Not Be Filed In Time & The Said Appeals Were Filed With The Delay Of 01 Day. In This Regard, Ld. Counsel For The Assessee Submitted That The Delay Is Unintentional & Prayed For Condoning The Same. 3. After Hearing Both The Sides & Considering The Smallness Of Delay In Filing Of Both The Appeals, We Condone The Delay & Proceed To Adjudicate The Appeals Of The Assessee In The Following Paragraphs. 4. The Facts & Grounds Are Common In Both The Appeals, Therefore, Both The Appeals Were Heard Together & Are Being Disposed Of By This Composite Order. Accordingly, The Appeal-Wise Adjudication Is Taken Up In The Following Paragraphs.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Milind Chahure
Section 132Section 68Section 80I

condone the delay and proceed to adjudicate the appeals of the assessee in the following paragraphs. 4. The facts and grounds are common in both the appeals, therefore, both the appeals were heard together and are being disposed of by this composite order. Accordingly, the appeal-wise adjudication is taken up in the following paragraphs. ITA No.2795/PUN/2016

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

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

ITA 2778/PUN/2024[2017-18]Status: DisposedITAT Pune26 Nov 2025AY 2017-18

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

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(2)Section 143(3)Section 249(2)Section 36(1)(viia)

80,000/- on account of nominal membership fee and (v) Rs.34,300/- on account of entrance fee, totaling to Rs.31,50,839/-. 4. Aggrieved, the assessee carried the matter before the Ld. CIT(A)/NFAC. Before the Ld. CIT(A)/NFAC, the appeal was filed with a delay of 28 days. The Ld. CIT(A)/NFAC did not condone

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

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

ITA 2646/PUN/2024[2013-14]Status: DisposedITAT Pune14 May 2025AY 2013-14

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

Section 142(1)Section 143(3)Section 148

condone the delay in filing the appeal, an empathetic humane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 147 read with section 144B. It is prayed

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

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

ITA 2647/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

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

Section 142(1)Section 143(3)Section 148

condone the delay in filing the appeal, an empathetic humane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 147 read with section 144B. It is prayed