SAI SERVICE PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1074 & 1075/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Sai Service Private Limited, Dcit, Circle-10, Mumbai Pune Road, Vs Pune Phugewadi, Pune 411 012 Maharashtra Pan : Aabcs4998M Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare– Ar Revenue By Shri Sourabh Nayak- Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 16/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Commissioner Of Income-Tax (Appeals) In The National Faceless Appeal Centre, Delhi Passed U/S.250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) On 04.09.2023 & 18.09.2023 Respectively For Assessment Years 2017-18 & 2018-19. Since Some Grounds Of Appeal Are Common In All These Appeals, We Proceed To Dispose Of These Appeals By This Consolidated Order For The Sake Of Convenience. We Are Discussing A.Y.2017-18 Hereonwards.

178 (SC). 5.1 Regarding the disallowance u/s.14A, the ld. CIT(A) also upheld the disallowance made by the AO u/s.14A read with Rule 8D of the Act amounting to Rs.48,55,402/-. 5.2 As regards the claim u/s.80G of the Act, the ld.CIT(A) held that the assessee did not claim such deduction either in original return or revised return

RAVINDRA DNYANESHWAR BHUJBAL,PUNE vs. ITO, WARD 14(5), PUNE, PUNE

In the result, the appeal filed by the assessee stands dismissed

178 (SC), Ld. CIT(A) confirmed the addition of\nRs.9,42,944/-. It is this order against which the assessee is in\nappeal before this Tribunal.\n5. Ld. AR appearing from the side of the assessee fairly\nadmitted before us that in the case of assessee itself for assessment\nyear 2018-19 on identical issue the appeal filed

JCIT (OSD), CIRCLE 14, PUNE vs. KUMAR BUILDER MUMBAI REALTY PRIVATE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

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

section 14A cannot be made. This is purely a legal issue requiring no verification of facts and, therefore, the ld. CIT(A) rightly allowed the claim of the respondent-assessee that no disallowance u/s 14A is warranted in the absence of any exempt income. Mere fact that the respondent-assessee himself had offered suo moto disallowance does not alter

JCIT (OSD), CIRCLE 14, PUNE vs. KUMAR URBAN DEVELOPMENT PRIVATE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

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

section 14A cannot be made. This is purely a legal issue requiring no verification of facts and, therefore, the ld. CIT(A) rightly allowed the claim of the respondent-assessee that no disallowance u/s 14A is warranted in the absence of any exempt income. Mere fact that the respondent-assessee himself had offered suo moto disallowance does not alter

JCIT (OSD), CIRCLE 14, PUNE vs. KUMAR URBAN DEVELOPMENT PRIVATE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

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

section 14A cannot be made. This is purely a legal issue requiring no verification of facts and, therefore, the ld. CIT(A) rightly allowed the claim of the respondent-assessee that no disallowance u/s 14A is warranted in the absence of any exempt income. Mere fact that the respondent-assessee himself had offered suo moto disallowance does not alter

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

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

disallowed the same. 34 On appeal before the ld. CIT(A), the ld. CIT(A) following the decision of the Tribunal for the assessment year 2008-09 onwards allowed said expenditure is revenue expenditure u/s 35(1)(iv) of the Act. Being aggrieved by the decision of the ld. CIT(A), the Revenue is in appeal before

BALKRISHNA RATHI FINANCE PRIVATE LIMITED,PUNE vs. ITO, PUNE

In the result, appeal of the assessee is allowed

Bench: SHRI VINAY BHAMORE (Judicial Member)

section 14A r.w Rule 8D(2)(ii) at Rs.16,63,575/-, ignoring the fact that investments yielding exempt income were made out of own funds in earlier years and no borrowed funds were utilized. 4 The learned CIT(A) failed to appreciate that during the year under consideration the appellant company also earned the taxable interest income and therefore

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour of the assessee

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour of the assessee

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour of the assessee

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour of the assessee

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour of the assessee

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour of the assessee

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour of the assessee

ALICON CASTALLOY LTD,PUNE vs. PCIT,-1, PUNE, PUNE

In the result, appeal of the Assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1377/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Alicon Castalloy Ltd., V The Pr.Commissioner Of Gat No.1426, Village S Income Tax-1, Pune. Shikrapur, Taluka Shirur, Pune – 412208. Pan: Aabcp0252B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak Revenue By Shri Aditya Shukla – Cit(Dr) Date Of Hearing 17/09/2025 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.Principal Commissioner Of Income Tax, Pune-1, Under Section 263 Of The Income Tax Act, 1961 Dated 27.03.2025 For Assessment Year 2020-21 Emanating From The Assessment Order U/S.143(3) Of The Act, Dated 20.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Pr.C1T Erred In Revising The Asst, Order Passed U/S

178 Taxman 422 (Delhi) vide order dated 02.12.2008.  ITAT Delhi Bench in the case of Genesis Colors (P.) Ltd Vs. CIT [2014] 42 taxmann.com 552 (Delhi Tribunal) vide order dated 11.10.2013.  ITAT Pune Bench in the case of Goel Eisha Capitals Vs. PCIT(Central), Pune in ITA No.1006/PUN/2024 vide order dated 07.04.2025.  ITAT Pune Bench in the case of Sanjay

AMJ LAND HOLDINGS LTD.,PUNE vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Amj Land Holdings Limited Asst. Director Of Income Tax, Vs. Thergaon, Pune – 411033 Cpc, Bengaluru Pan: Aabcp0310Q (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

section 36(1)(va) of the Income Tax Act ignoring the submissions made by your Appellant on the subject matter without appreciating the fact that the amount of contribution was paid IN ADVANCE and within due date. Hence, the disallowance confirmed by him be deleted as there is no delay in payment. 4 3. Your Appellant craves leave

DEPUTY COMMISSIONER OF INCOME TAX, PUNE vs. VASCON ENGINEERS LIMITED, PUNE

In the result, Appeal of the Revenue is Dismissed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1105/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 Deputy Commissioner Vs. Vascon Engineers Limited, Of Income Tax, Pune. Vascon Weikfileld Chamber, Opposite Hyatt Hotel, Nagar Road, Pune – 411014. Pan: Aaacv1249F Appellant/ Revenue Respondent /Assessee Assessee By Shri Ajit Tolani & Darpan Kriplani Revenue By Smt. Indira R. Adakil – Addl.Cit(Dr) Date Of Hearing 02/12/2025 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 05.02.2025Emanating From The Assessment Order Under Section 143(3) R.W.S 144C(3/4) Of The Act, 1961 Dated 23.01.2017 For The A.Y.2013-14. The Revenue Has Raised The Following Grounds Of Appeal :

Section 36(1)(u) of the Income-tax Act, 1961, despite the fact that the assessee had advanced interest-free/low-interest loans to group concerns while claiming substantial interest deduction on borrowed capital. 5. Whether on facts and circumstances of the case, the Ld.CIT(A) was justified in holding that interest free loans were made out of own funds merely

YARDI SOFTWARE INDIA PRIVATE LIMITED,PUNE vs. ASSESSING OFFICER, JURISDICTION CIRCLE 12, PUNE, INCOME TAX DEPARTMENT, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.549/Pun/2025 िनधा"रण वष" / Assessment Year : 2022-23 Yardi Software India Private Vs. Acit, Circle-12, Pune. Limited, Second Floor, Sigma House, Senapati Bapat Road, Pune City, Pune, Shivaji Housing Society S.O.- 411016. Pan : Aaccr8107N Appellant Respondent

178 SC, by observing as under 4.5 Respectfully following the above view endorsed by the Hon'ble Supreme Court in which the Hon'ble Court has dealt with various rulings and finally concluded the matter in favor of Revenue; the disallowance of Rs.38,80,972/-made under Section