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 :

disallowance u/s 80IA(4) of the Act made by the Assessing Officer. He submitted that the provisions of section 80IA(4) of the Act were introduced to encourage the private sector to participate in infrastructure development in the country which is very necessary for the economic development of the country. Referring to para 5.1 of the assessment order

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, MAN,SATARA

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

d) comes to no relief and the interest/dividend\nearned is fully taxable. Section 80P(4) would have come to the picture if the\nappellant were a Co-Operative Bank itself (other than a Primary Agricultural\nCredit Society or a primary Co-Operative Agricultural and Rural Development\nBank), registered under section 49 of the Banking Regulation Act, 1949. In that

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, TAL. MAN SATARA

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

d) comes to no relief and the interest/dividend\nearned is fully taxable. Section 80P(4) would have come to the picture if the\nappellant were a Co-operative Bank itself (other than a Primary Agricultural\nCredit Society or a primary Co-operative Agricultural and Rural Development\nBank), registered under section 49 of the Banking Regulation Act, 1949. In that

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

D-wing Entrance,\nTrade World, Kamala City,\nSenapati Bapat Marg,\nLow Parel (W), Mumbai-400 013\nMaharashtra\nPAN : AAATT4562C\nVs.\nPr.CIT (Central),\nPune\nAppellant\nRespondent\nआयकर अपील सं. / ITA No.549/PUN/2023\n3. Agra Obstetrical and\nGynaecological Society,\n84, M.G. Road,\nAgra 282 010, Uttar Pradesh\nPAN : AABTA6327K\nVs.\nPr.CIT (Central),\nPune\nAppellant\nRespondent\nआयकर अपील सं. / ITA No.417/PUN/2023\n4. AIDS Society

AHMEDNAGAR ZILLA GRAMSEVAKANCHI SAHAKAR PATSANSTHA MARYADIT,AHILYANAGAR vs. PCIT, PUNE-1, PUNE

In the result, the appeal of the assessee is allowed

section 80P(2)(a)(i) of theAct. The Assessing Officer disallowed the\nclaim of deduction u/s.80P(2) in the case of Annasaheb Patil Mathadi\nKamgar Sahakari Pathpedi Ltd. The Revenue in the appeal filed before ITAT\nin ITA No.2515/MUM/2014 has raised following questions:\n\"(i) On the facts and in the circumstances of the case

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

section 12AB of the Act. Ld. Counsel for the assessee while raising the issue of challenging the powers available in section 12AB of the Act made threefold contentions and the same are :\n(a)\nthat in absence of express powers provided u/s.12AB of the Act for cancelling the registration u/s.12A of the Act, notice issued on 21.03.2023 u/s.12AB(4

MAHATMA GANDHI NAGRI SAHAKARI PAT SANSTHA MYDT UDGIR,LATUR vs. INCOME TAX OFFICER- WARD 1 -LATUR, LATUR

In the result, the appeal of the assessee is allowed

section 80P(2)(a)(i)/80(P(2)(d) of the Act\nbe not disallowed and added back as income from other sources. The show\ncause notice issued by the Ld. AO remained uncomplied with.\n2.1 Before the Ld. AO, taking support from the catena of decisions\npronounced by various judicial forums on the impugned issue favorable\nthe assessee

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 ITA No.1260/PUN/2025, AY 2020-21 notwithstanding any contained in subsection (6) of section 270A. In view of this specific carve out, the claim of the appellant is not acceptable and the ground is dismissed.‖ 5. The Ld. AR submitted that the assessee has already accepted the disallowance made by the Ld. AO on account of claim on health

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

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12 PUNE, PUNE vs. JANATA GRAHAK MADHYAWARTI SAHKARI SANGH MARYADIT, PUNE

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

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

disallowance of deduction claimed u/s 80P(2)(d) of the Act, to the total income of Rs.1,54,81,910/- returned by the assessee u/s 147 r.w.s. 144B of the Act vide his order dated 26.05.2023. 3. Aggrieved, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) in para 5.4 of his appellate order observed that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 PUNE, PUNE vs. JANATA GRAHAK MADHYAWARTI SAHKARI SANGH MARYADIT, PUNE

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

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

disallowance of deduction claimed u/s 80P(2)(d) of the Act, to the total income of Rs.1,54,81,910/- returned by the assessee u/s 147 r.w.s. 144B of the Act vide his order dated 26.05.2023. 3. Aggrieved, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) in para 5.4 of his appellate order observed that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12 PUNE, PUNE vs. JANATA GRAHAK MADHYAWARTI SAHKARI SANGH MARYADIT, PUNE

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

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

disallowance of deduction claimed u/s 80P(2)(d) of the Act, to the total income of Rs.1,54,81,910/- returned by the assessee u/s 147 r.w.s. 144B of the Act vide his order dated 26.05.2023. 3. Aggrieved, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) in para 5.4 of his appellate order observed that

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.

d) Shri Sharad Bhosale, Accounts Officer. Even the statements recorded u/s 132(4) of the Act had clearly confirmed the factum of receipt of capitation fees by the appellant society. VI. The statements which are in the form of retraction are bald and given afterthought and cannot take way the evidentiary value of the statement given u/s 132(4

PUNE MADHYAMIK SHIKSHAK SAHKARI PATAPEDHI MARYADIT,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX,PUNE 4, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

section 80P(2)(a)(i) and 8 80P(2)(d) in respect of interest income earned from the co-operative banks. Therefore, the issue raised by the Ld. PCIT has already been decided in favour of the assessee. Even otherwise also, it is a highly debatable issue and the Assessing Officer has taken a plausible view, therefore, the Ld. PCIT

THE MUMBAI OBSTETRIC GYNAECOLOGICAL SOCIETY,LOW PAREL (W) vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

D-wing Entrance,\nTrade World, Kamala City,\nSenapati Bapat Marg,\nLow Parel (W), Mumbai-400 013\nMaharashtra\nPAN : AAATT4562C\nAppellant\nRespondent\nआयकर अपील सं. / ITA No.549/PUN/2023\n3. Agra Obstetrical and\nGynaecological Society,\n84, M.G. Road,\nAgra 282 010, Uttar Pradesh\nPAN : AABTA6327K\nAppellant\nVs. Pr.CIT (Central),\nPune\nRespondent\nआयकर अपील सं. / ITA No.417/PUN/2023\n4. AIDS Society of India,\nGround Floor

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. ARTHBHARTI NAGARI SAHAKARI PATSANSTHA MARYADIT,LATUR vs. ITO, WARD-1, LATUR, LATUR

In the result, appeal of the Assessee is Partly Allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1848/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/S.Arthbharti Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Latur. Adarsh Colony, Old Ausa Road, Latur – 413512. Pan: Aabaa2265P Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Manoj Tripathi - Dr Date Of Hearing 12/12/2024 Date Of Pronouncement 10/02/2025 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] For Assessment Year 2018-19Dated 24.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Without Prejudice To Other Grounds & On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held That The Assessment Proceedings So Completed Are Invalid Since The Addition Is Made On An Issue Different Than That For Which Case Was Re-Opened. Since, The Issue Of Re-Opening Did Not Survive The Assessment Proceedings Becomes Void-Ab-Initio. Accordingly, The Assessment Proceedings So Initiated & Completed Be Kindly Annulled & Appellant Be Granted Just & Proper Relief In This Respect.

disallowing the claim u/s 80P of the Act is incorrect. Accordingly, the addition so made be kindly deleted and Appellant be granted just and proper relief in this respect. 7. The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing.” Brief facts of the Case : 1.1 Assessee

ALAKNANDA SAHAKARI GRUHARACHANA SANSTHA MARYADIT,PUNE vs. INCOME TAX OFFICER, WARD 3 (1), PUNE, PUNE

The appeal of the assessee stands ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1393/Pun/2024 निर्धारण वषा / Assessment Year : 2021-22

d) deduction to the assessee. 12. We find that, once claimant assessee falls outside the ambit of explanation (a) to section 80P(4) of the Act then denial would be contra- legem finds fortified in case of ‘PCIT Vs Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.’ [2023, 454 ITR 117 (SC)], where the assessee was a cooperative credit society