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

3) read with section 143(3A) & 143(3B) of the Act vide his order dated 08.03.2021 at the assessed income of Rs.11,68,26,650/- by making an addition of Rs.5,02,970/- on account of disallowance under section 14A read with Rule 8D, to the income of Rs.11,63,23,680/- determined as per order under section 143(1

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

1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report in Form 10B was furnished belatedly. 3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer

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

1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report in Form 10B was furnished belatedly. 3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer

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

1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report in Form 10B was furnished belatedly. 3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer

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

1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report in Form 10B was furnished belatedly. 3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer

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

1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report in Form 10B was furnished belatedly. 3. In appeal the Ld. Addl. / JCIT(A) upheld the action of the Assessing Officer

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

disallowed the same by holding as under- "It would be pertinent to mention here that the above assessed loss of Rs.73,24,3051- is inclusive of Depreciation loss of Rs. 12,69,0741-. Further, under the circumstances that the return of income was not filed within the stipulated time limit as detailed in section 139(1) of the Act, only

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

3) r.w.s. 144B of 16 ITA No.1260/PUN/2025, AY 2020-21 the Act on 16.9.2022 with a total income of Rs.128,25,28,401/- by making two disallowances in the assessment order viz. (a) disallowance of employee‘s share of provident contribution u/s 36(1)(va) of the Act amounting to Rs.16,61,049/- and (b) disallowance of education cess claimed

SURIA STEELTECH PRIVATE LIMITED (PREVIOUSLY KNOWN AS TMS ENGINEERS PRIVATE LIMITED),PUNE vs. ASSESSING OFFICER, WARD-9(4), PUNE, PUNE

Appeal is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

Section 139(1). 2. The appellant craves to leave to add or alter, amend, modify the grounds of appeal.” 3. Learned DR invited our attention to the NFAC’s detailed discussion affirming the impugned employees contribution to ES & PFI disallowance

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\nof deduction claimed u/s 80P(2)(a)(i) of Rs.36,53,721/- of the Income Tax\nAct.\nIt is appropriate to reiterate that the appellant is a cooperative society who\nfiled belated income tax return u/s 139(4) on 13.05.2021 declaring a gross\ntotal income of Rs.1,39,490/- and claimed deductions under Chapter VIA,\nspecifically under Section

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

section 92C(3)\nof the Act and has proceeded to benchmark the said royalty\ntransaction on his own and has made adjustments to the arm's\nlength price determined by the Assessee\nGrounds on Corporate Tax issues:\n6. Erroneously considering the total income of the Appellant in\nexcess in terms of the 'Intimation' issued u/s 143(1

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

section 92C(3)\nof the Act and has proceeded to benchmark the said royalty\ntransaction on his own and has made adjustments to the arm's\nlength price determined by the Assessee\n\nGrounds on Corporate Tax issues:\n\n6. Erroneously considering the total income of the Appellant in\nexcess in terms of the 'Intimation' issued u/s 143(1

M/S. SHIVAMM INDUSTRIES,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE

In the result, appeal of the Assessee is Dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393/Pun/2023 िनधा"रणवष" / Assessment Year : 2013-14 M/S.Shivamm Industries, The Dy.Commissioner Of Plot 76, Arihant Heights, Sector Vs Income Tax, Circle-8, No.25, Pradhikaran Nigdi, Pune. Pune – 411044. Pan: Aaefs 0458 A Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 15/05/2023 Date Of Pronouncement 26/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee I.E. Shivamm Industries For A.Y. 2013-14 Against The Order Of Ld.Commissioner Of Income Of Tax(Appeals)[Nfac] Dated 21.03.2023 Emanating From Assessing Officer’S Order Under Section 154 Of The Act Dated 22.03.2021. The Ground Of Appeal Are As Under : “1. The Order Dated 21/03/2023 Bearing No.Itba/Nfac/S/250/2022-23/1051048828[L] Passed Under Section 250 Of Income Tax Act, 1961 By The Hon’Ble Cit[Appeals], National Faceless Appeal Centre [Nfac], Delhi, Is Excessive, M/S.Shivamm Industries [A]

3) of the Act was completed on 28.12.2015 determining the total income at Rs.48,65,880/-. In the assessment order, the Assessing Officer(AO) has made a ad-hoc disallowance from the expenditure of staff welfare petrol sale promotion. Subsequently, the AO issued a notice under section 154 of the Act. The relevant part of the order passed under section

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals