ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

disallowance of claim of deduction under section 80IA(4) of the Act amounting to Rs.35,98,460/-. The CIT(A) noted

ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

disallowance of claim of deduction under section 80IA(4) of the Act amounting to Rs.35,98,460/-. The CIT(A) noted

ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

disallowance of claim of deduction under section 80IA(4) of the Act amounting to Rs.35,98,460/-. The CIT(A) noted

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

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 :

section 80IA(4)(b)(i) of the Act, the Assessing Officer disallowed the claim of deduction u/s 80IA(4) of the Act of Rs.40

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

4) Where registration or provisional registration of a trust or an\ninstitution has been granted under clause (a) or clause (b) or clause (c) of\nsub-section (1) or clause (b) of sub-section (1) of section 12AA, as the\ncase may be, and subsequently,—\n(a) the Principal Commissioner or Commissioner has noticed occurrence\nof one or more specified

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

4) Where registration or provisional registration of a trust or an institution has been granted under clause (a) or clause (b) or clause (c) of sub-section (1) or clause (b) of sub-section (1) of section 12AA, as the case may be, and subsequently,—\n(a) the Principal Commissioner or Commissioner has noticed occurrence of one or more specified

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

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

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

disallowance made under section 14A of the Act read with Rule 8D of the Rules at ₹ 2,47,716/-. The grounds of appeal raised by assessee are thus, allowed. 11. Now, coming to the appeal filed by Revenue, wherein the issue is against eligibility of claim of deduction under section 80IA(4

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

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

disallowance made under section 14A of the Act read with Rule 8D of the Rules at ₹ 2,47,716/-. The grounds of appeal raised by assessee are thus, allowed. 11. Now, coming to the appeal filed by Revenue, wherein the issue is against eligibility of claim of deduction under section 80IA(4

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

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

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

4. Aggrieved, the assessee filed an appeal before the Ld. CIT(A)/NFAC who dismissed the appeal of the assessee on the ground that the assessee has requested for withdrawal of the appeal by observing as under : “6. Decision:- During the course of appellate proceedings, the appellant vide its letter dated 12.01.2021stated that it had applied for settlement

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

disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section 43B is of no assistance. 4

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

In the result, appeal of the Revenue is dismissed

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 80IA(4) of the Act. The AO disallowed assessee’s claim of deduction under section 80IA(4) of 2 L B Kunjir

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

4 states that the penalty is that in law since the appellant is covered under the exclusions provided u/s 270A(6)(a) of the Act. It is seen that a specific subsection was introduced in section 155, i.e. subsection 18, to specifically deal with the issue of the disallowance

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

4. Both the parties are fair enough in not pinpointing any distinction on facts or law regarding all the three issues of section 10AA deduction, section 40(a)(i) and section 14A read with Rule 8D disallowances

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

4. Both the parties are fair enough in not pinpointing any distinction on facts or law regarding all the three issues of section 10AA deduction, section 40(a)(i) and section 14A read with Rule 8D disallowances

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

section 13(1)(c) of the Act on account of salary paid to Shri U.Y. Pawar, who was admittedly working for a company like JSAPL as the amount of salary was reimbursed to the appellant society violation had been cured. (G). As regards to the disallowance of prior period expenses, the ld. AR submits that the prior period expenses

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

disallowances, the assessee had filed an appeal before the ld. CIT(A) contenting inter alia that the Assessing Officer ought not to have treated the unsecured loans of Rs.13,27,54,925/- as bogus loans, are merely accommodation entries since the interest was paid on such loans after deducting the TDS and the loans were accepted through the mode

M/S. SUYOJIT INFRASTRUCTURE (BOT).,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 2,,

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.850 & 851/Pun/2016 यििाारण वषा / Assessment Years : 2010-11 & 2011-12 M/S. Suyojit Infrastructure F 1/2, Suyojit Heights, Sharanpur Road, Opp. Rajiv Gandhi Bhavan, अऩीऱाथी/Appellant Nashik – 422002 …. Pan: Abgfs0351P Vs. The Prl. Commissioner Of Income Tax-2, …. प्रत्यथी / Respondent Nashik

disallowed thereby resulting such profit cannot be considered u/s 80IA(4) of the Act and deduction u/s 80IA(4) reduced to Rs.1,38,25,597/- instead of Rs.1,42,40,062/-. (wrongly numbered) 6.1 Further the partnership firm fulfills all these criteria’s provided u/s. 80IA(4)(i)(a)&(b) of the Act, and therefore the said project is eligible