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

139(1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

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

139(1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

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

139(1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

disallowance of deduction claimed under section 80-IA of the Act, if the return is furnished beyond the due date specified under sub-section (1) of section 139

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

disallowance of deduction claimed under section 80-IA of the Act, if the return is furnished beyond the due date specified under sub-section (1) of section 139

AJINKYA MADHYAMIK SHIKSHAK SEVAK SAH. PATSANSTHA, MARYADIT,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA, SATARA

In the result, the appeal of the assessee is allowed

disallowance of deduction\nclaimed under any of the provisions of Chapter VI-A under the\nheading \"C.-Deductions in respect of certain incomes\" (which\nincludes deduction under section 80P of the Act), can be made\nif the return is furnished beyond the due date specified under\nsub-section (1) of section 139

SUN INFRASTRUCTURES PRIVATE LIMITED,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

In the result, the appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

section 139(1) of the Act. During the course of assessment proceedings, the AO has noticed that the appellant has claimed to be carry forward loss to subsequent assessment years. The AO has disallowed

SHARP DESIGNERS AND ENGINEERS INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9,, PUNE

Appeal is dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3083/Pun/2017 ननधधारण वषा / Assessment Year : 2014-15 Sharp Designers & Engineers India P.Ltd., Office No.14, A Wing, 1St Floor, Mahalaxmi Heights, S.No. 32/7, 32/8, 33/4, Pune Mumbai Road, Near „Key Hotel‟ , Pimpri, Pune- 411 018. .......अपऩलधथी / Appellant Pan : Aaack7637E बनधम / V/S. ……प्रत्यथी / Respondent Acit, Circle 9, Akurdi, Pune Assessee By : Shri Kishor B. Phadke Revenue By : Shri S. P. Walimbe

disallowance. We note with the able assistance of from revenue side that legislature has not only prescribed filing of a return within the “due date” prescribed u/s. 139(1) as a pre condition for claiming section

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

YASHWANT FORGINGS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

SAPRE AUTO ANCILLARIES,KOLHAPUR vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

THE RESIDENCY CLUB,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, , KOLHAPUR

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

ZAWARE CREATIVE ENTERPRISES P LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance

SR FIBREGLASS AUTO PRIVATE LIMITED,NASHIK vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

139(1) of the Income ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Tax Act. The said return was processed under section 143(1) of the Act. The Assistant Director of Income Tax(CPC) i.e. the Assessing Officer(AO) has made disallowance