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649 results for “disallowance”+ Section 250(5)clear

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Key Topics

Section 250100Disallowance65Section 143(3)63Deduction63Section 80P62Addition to Income57Section 80P(2)(d)51Section 80P(2)(a)42Section 143(1)24Section 250(6)

SHRI SWAMI VIVEKANAND NAGARI SAHAKARI PAT SANSTHA MARYADIT,PANDHARPUR vs. INCOME TAX OFFICER WARD 2 PANDHARPUR , PANDHARPUR

In the result, appeal filed by the Assessee is dismissed

ITA 1406/PUN/2025[2017-18]Status: DisposedITAT Pune06 Jan 2026AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 139(1)Section 142(1)Section 143(2)Section 144Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)

disallowed assessee’s claim for deduction u/s.80P(2) relying on Section 80A(5) of the Act. Assessing Officer assessed the total income of assessee at Rs.20,50,660/-. Aggrieved by the assessment order, Assessee filed appeal before the ld.Commissioner of Income 4 ITA No.1406/PUN/2025 [A] Tax (A). As per the faceless scheme the Appeal of the Assessee was assigned

Showing 1–20 of 649 · Page 1 of 33

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23
Section 14819
Penalty16

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

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE vs. L B KUNJIR, PUNE

In the result, appeal of the Revenue is dismissed

ITA 1255/PUN/2023[2020-21]Status: DisposedITAT Pune26 Mar 2024AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1255/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 The Deputy Commissioner L B Kunjir, Of Income Tax, V S.No.52/1 Swanand Circle-7, Pune. S Building, Shree Ram Hsg Society, Kharadi, Chandanagar, Pune – 411037. Pan: Aabfl9816E Appellant / Revenue Respondent / Assessee Assessee By Shri Nikhil Pathak – Ar Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 12/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order

Section 250Section 80Section 80I

250 of the Income Tax Act, 1961 passed by ld.Commissioner of Income Tax(Appeal)[NFAC] dated 21.09.2023 for A.Y.2020-21 emanating from assessment order dated 19.09.2022 passed under section L B Kunjir [R] 143(3) of the Act. The grounds of appeal raised by the Revenue are as under: “1. Whether on the facts and in the circumstances of the case

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

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

SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL vs. INCOME TAX OFFICER KUDAL, KUDAL

In the result, appeal of the assessee is dismissed

ITA 968/PUN/2023[2018-19]Status: DisposedITAT Pune15 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 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 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 144Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

250 of the Income Tax Act, 1961 dated 30.08.2023 emanating from assessment order passed under section 144 r.w.s 144B of the Act dated 21.04.2021. The assessee has raised the following grounds of appeal : ITA No.968/PUN/2023 [A] Sindhuurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd., “1. On the facts and circumstances of the case

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

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

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

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

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

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

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

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

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

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE vs. M/S. VISHRAM DEVELOPERS,, PUNE

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

ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg
Section 139(1)Section 139(5)Section 80ASection 80I

disallowed outrightly - Held, no [Para 16] [In favour of assessee] Commissioner of Income-tax v. Rajasthan Fasteners (P.) Ltd [2014] 363 ITR 271 (Rajasthan-HC) b) S. 11 : Property held for charitable purposes - Filing of Form 10 during re- assessment benefit of accumulation was available. [ S. 139 (4), 148 ] C1T v. Sakal Relief Fund (2017) 248 Taxman 31 /295

SATYAM TRANSFORMERS PRIVATE LIMITED,AURANGABAD vs. ITO WARD 2(3), AURANGABAD

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

ITA 1239/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Akhilesh Srivastva
Section 143(2)Section 143(3)Section 250Section 72

250 deserves to be set aside on this ground itself. 2. DISALLOWANCE OF SET OFF OF BUSINESS LOSS U/S 72 OF THE Act 2.1 The Ld. CIT(A) erred in confirming the disallowance of the set off of loss claimed of the business loss and depreciation loss u/s 72 of the Act of Rs. 3,83,73,199/-. 2.2 While

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

The appeal of the assessee is dismissed

ITA 267/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

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

The appeal of the assessee is dismissed

ITA 193/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

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

The appeal of the assessee is dismissed

ITA 281/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

WONDER CARS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 55/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

RAJDEEP INDUSTRIAL PRODUCTS P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 294/PUN/2022[2020-21]Status: DisposedITAT Pune08 Dec 2022AY 2020-21

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

SIXSIGMA MEDICARE AND RESEARCH LTD.,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 322/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

SARIKA VIKRAM WARPE,PUNE vs. INCOME-TAX OFFICER WARD 7(3), , PUNE

The appeal of the assessee is dismissed

ITA 54/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

SUBHASH SAKHARAM MORE,AURANGABAD vs. INCOME TAX OFFICE /DEPUTY COMMISSIONER OF INCOME TAX (CPC), BENGALURU, BENGALURU

The appeal of the assessee is dismissed

ITA 386/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income