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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

POONA OBSTETRICS AND GYNAECOLOGICAL SOCIETY,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL, PUNE, PUNE

section 12AB(4) and the specified violation referred\ntherein. He also referred to clause 6.8 of the Indian Medical\nCouncil Regulations 2002 applicable to Pharmaceutical and allied\nHealth sector industries. Ld. PCIT concluded the proceedings by\ncancelling the registration granted u/s.12A(a) of the Act on\n14.12.1982 from A.Y. 2014-15 onwards and also cancelled the\nregistration granted u/s.12A

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

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

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

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

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

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

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

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

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

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. EXEMPTION CIRCLE,A BAD, AURANGABAD

disallow the\nappellant's claim when processing the return under Section 143(1) of the Act.\n7. Hence, I find no merit in the current appeal and, as a result, dismiss the\nappeal.\"\n5.\nAggrieved with such order of the Ld. Addl / JCIT(A), the assessee is in\nappeal before the Tribunal by raising the following grounds:\n1)\nThe

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

section 12AB(4) and the specified violation referred\ntherein. He also referred to clause 6.8 of the Indian Medical\nCouncil Regulations 2002 applicable to Pharmaceutical and allied\nHealth sector industries. Ld. PCIT concluded the proceedings by\ncancelling the registration granted u/s.12A(a) of the Act on\n14.12.1982 from A.Y. 2014-15 onwards and also cancelled the\nregistration granted u/s.12A

T AND T INFRA LIMITED,PUNE vs. ASST.COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

11. The Ld. Counsel for the assessee strongly challenged the order of the CIT(A) in confirming the disallowance u/s 80IA(4) of the Act made by the Assessing Officer. He submitted that the provisions of section

NAVALMAL FIRODIA MEMORIAL HOSPITAL TRUST,PUNE vs. INCOME TAX OFFICER, EXEMPTION WARD 1(2), PUNE

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

Bench: the learned CIT(A), the same has neither been taken note of or distinguished in any manner. Not following the binding Judicial precedent of the Jurisdictional ITAT Pune is gross impropriety in law. Ground No. 2: The Appellant craves leave to add, alter, amend or withdraw all or any of the Grounds of Appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing.”

Disallowance of Rs. 6,00,000/-. a) The learned ADDLN/JCIT (5), Delhi (CIT-A) erred in law and of facts in confirming the action of learned CPC of adding back Rs.6,00,000 to the total income of the Appellant by invoking the 2 provisions of sub clause (c) of Section 11(3) r.w.s 115BBI

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

section 12AB of the Act. Ld. Counsel for the assessee while raising the issue of challenging the powers available in section 12AB of the Act made threefold contentions and the same are :\n(a)\nthat in absence of express powers provided u/s.12AB of the Act for cancelling the registration u/s.12A of the Act, notice issued on 21.03.2023 u/s.12AB(4

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

SHRI VASUPUJYA SWAMI MAHARAJ TEMPLE TRUST,PUNE vs. ITO (EXEMPTION) WARD 1(2), PUNE

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

Bench: Dr.Manish Borad

disallowing the claim of Rs.22,86,213/- being unspent amount out of accumulation of FY 2016-17 by relying on omission of particular sentence from clause (c) of Subsection (2) of section (11), of IT Act, it is your appellants contention that said omission amounts to substantive amendment and therefore it cannot be applied retrospectively and such debatable issue cannot

SHRI ISHWARLAL GULABCHAND VARDHAMANTAP AYAMBIL TRUST,PUNE vs. ITO WARD 7(1), PUNE

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

Bench: Dr.Manish Borad

disallowing the claim of Rs.22,86,213/- being unspent amount out of accumulation of FY 2016-17 by relying on omission of particular sentence from clause (c) of Subsection (2) of section (11), of IT Act, it is your appellants contention that said omission amounts to substantive amendment and therefore it cannot be applied retrospectively and such debatable issue cannot