UTTAM ENERGY LIMITED,PUNE vs. ACIT CIRCLE-12, PUNE

Appeal of the Assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2033/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Uttam Energy Limited, The Acit, Circle-12, Mahendra Chamber, Mayfair V Pune. Co-Op Housing Society, S A-4, Dhole Patil Road, Pune – 411001. Pan: Aabcu4100H Appellant/ Revenue Respondent /Assessee Assessee By Shri Ch Naniwadekar & Kiran Sanmane – Ar;S Revenue By Shri Deepak Garg – Cit Date Of Hearing 16/05/2024 Date Of Pronouncement 30/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Has Been Filed By The Assessee Against The Final Assessment Order Of The Learned Acit, Circle-12, Pune Passed U/Sec. 143(3) R.W.S. 144C(13) Of The Of The Income Tax Act, 1961 (In Short "The Act") After Giving Effect To The Learned Drp’S Order Dated 24.09.2019. 1.1 The Assessee Has Raised The Following Grounds Of Appeal :

Section 40A(2)(b), the payments made to the related parties to be disallowed.”However, in the Assessment Order u/s 143(3) r.w.s

ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

Section 40A(3). (Separate annexure attached of various related parties whom payment given by the asseessee) However, no disallowance was made

INCOME TAX OFFICER, WARD 5,SANGLI., SANGLI. vs. SHREE GANESH NAGARI SAHAKARI PAT SANSTHA MARYADIT, ASHTA,, ASHTA

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

disallowances pertaining to sections 32, 40(a )(ia), 40A(3), 43B etc., of the Act. At times disallowance out of specific

BSNL KARMACHARI SAHAKARI PAT SANSTHA MARYADIT ,KOLHAPUR vs. THE INCOME TAX OFFICER, WARD-2(1), KOLHAPUR

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1957/Pun/2024 "नधा"रण वष" / Assessment Years : 2019-20

disallowance made by the assessee u/s.32, section 40(a)(ia), section 40A(3) and section 43B etc., and other specific

SRL CONSTRUCTION PVT LTD,JALNA vs. ACIT, CENTRAL CIRCLE 2, AURANGABAD, AURANGABAD

In the result, appeal of the assessee is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.847/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 Srl Construction Pvt. Ltd., V The Acit, 197, Khasgaon, Jafrabad, S Central Circle-2, Jalna – 444203. Aurangabad. Pan: Aaqcs7227L Appellant/ Assessee Respondent /Revenue Assessee By Shri Prateekjha – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 16/12/2024 Date Of Pronouncement 29/01/2025 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(Central)-Nagpur, Passed Under Section 263 Of The Income Tax Act, 1961; Dated 08.03.2024 For A.Y.2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. A) On The Facts & Circumstance Prevailing In The Case & In Law, Honorable Pr. Cit (Central), Nagpur Has Erred In Not Considering The Submission Made By The Appellant In Fair And

40A(A)(3) of the IT Act. However, the same was not done by the AO. As the AO has failed to disallow the above amount in view of the provisions of section

VIJAY VYANKATRAO MANE,SADASHIV PEATH vs. ADDITIONAL COMMISSIONER , ADDL/JCIT(A)- CHANDIGARH

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

section 143(1) and therefore the entire intimation is bad in law and deserves to be struck down. 2. On the facts and in the circumstances of the case and in law Ld. CIT(A) has erred in expanding the subject matter of appeal and directing the Ld. AO to verify the TDS compliance and making the disallowance u/s 40A

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

40A." He submitted that during the course of assessment proceedings, in response to the notice issued under section 142(1) read with section 129 of the Income-tax Act, 1961, dated 01.11.2016, the assessee company vide letter dated 10.11.2016 had submitted the Tax Audit Report of the assessee company along with the Tax Audit Report, Audited Balance Sheet and Profit

INCOME TAX OFFICER WARD 1 JALNA, JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED, JALNA

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

40A." He submitted that during the course of assessment proceedings, in response to the notice issued under section 142(1) read with section 129 of the Income-tax Act, 1961, dated 01.11.2016, the assessee company vide letter dated 10.11.2016 had submitted the Tax Audit Report of the assessee company along with the Tax Audit Report, Audited Balance Sheet and Profit

PRATAP NARAYAN DESAI,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Borad

disallowed the claim of salary expenses of Rs.3.60 lakh given to the wife invoking section 40A(2)(b) of the Act. Income

SHAHNAZ KHATUN SOHAIL,NASHIK vs. INCOME TAX OFFICER WARD1(1), NASHIK

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali

disallowance of Rs. 8,77,67,036 under section 40A(3) of IT Act without appreciating the business module of the appellant

SHAHNAZ KHATUN SOHAIL,NASHIK vs. INCOME TAX OFFICER WARD 1(1) NASHIK, NASHIK

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali

disallowance of Rs. 8,77,67,036 under section 40A(3) of IT Act without appreciating the business module of the appellant

SHAHNAZ KHATUN SOHAIL,NASHIK vs. INCOME TAX OFFICER WARD 1(1) NASHIK, NASHIK

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali

disallowance of Rs. 8,77,67,036 under section 40A(3) of IT Act without appreciating the business module of the appellant

BAJAJ FINANCE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20 Bajaj Finance Limited Pcit-3, Pune 3Rd Floor, Panchshil Tech Park, Vs. Viman Nagar, Pune – 411014 Pan: Aabcb1518L (Appellant) (Respondent) Assessee By : Shri Percy Pardiwalla Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 06-01-2026 Date Of Pronouncement : 29-01-2026

disallowance should have been made, were not examined by the Assessing Officer and the expenditure claimed thereon were also without verifying its admissibility under the relevant provisions of law. Hence, he was of the opinion that the order passed by the Assessing Officer is erroneous and prejudicial to the interests of the Revenue. He, therefore, issued a show cause notice

MAHARASHTRA SWAYAMROJGAR PRASHIKSHAN MANDAL,NASHIK, MAHARASHTRA vs. ITO (EXEMPTION), WARD-1, NASHIK, NASHIK

In the result, the appeal filed by the appellant trust stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1512/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

section 40A(3) of the Act. The details of the payments have been detailed on page 2 and 3 of the assessment order. The appellant was called upon to explain as to why the same should not be disallowed

SOLAPUR DCC BANK EMPLOYEES CO- OPERATIVE SOCIETY LIMITED,SOLAPUR vs. INCOME TAX OFFICER, WARD- 2(3), SOLAPUR

The appeal of the assessee is PARTLY ALLOWED in above terms

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 713/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 Solapur Dcc Bank Employees Co-Op Society Ltd., 46 Vistarit Imarat, Yogeshwar Complex, Solapur Zilla Madhyawarat Bank, Navi Peth Solapur – 413001 Pan: Aabas9454N . . . . . . . अपीलार्थी / Appellant

disallowances made under section 32, 40(a)(ia), 40A(3), 43B, etc. of the Act and other specific disallowances, related

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

disallowance made under section 40A (2) (b) on account of payment of administrative charges paid to TACL, the Tribunal recorded

FLEETGUARD FILTERS PRIVATE LIMITED,PUNE vs. DY COMMISSIONER OF INCOME TAX CIRCLE 1(1), PUNE

In the result, appeal of the Assessee dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.921/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Fleetguard Filters Private The Dy.Commissioner Of Limited, V Income Tax, Circle-1(1), 136, Park Marina Road, S Pune. Baner, Pune – 411045. Pan: Aaace3125C Appellant/ Assessee Respondent /Revenue Assessee By Shri Sharad A Shah – Ar Revenue By Shri Sandeep P. Sathe – Dr Date Of Hearing 12/04/2024 Date Of Pronouncement 24/04/2024 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(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961, For Ay 2016-17 Dated 23/06/2023,Emanating From The Order Under Section 143(3) Of The Act, Dated 19.12.2018.The Assessee Has Raised The Following Grounds Of Appeal : “A. The Learned Commissioner Of Income Tax (Appeals) Made A Mistake In Disallowing The Payment Made For Gratuity To Its Employees Amounting To Rs 28.28,922/-. Fleetguard Filters Private Limited [A]

section 40A(7), direct payments to the employee through profit and loss account is not allowable when the payment to gratuity fund was allowed as deduction. Therefore, the AO disallowed

SHARADA ELECTORS PRIVATE LIMITED,PUNE vs. PCIT, PUNE-3, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

disallowed under section 40A(7) in ITR in comparison to audit report,  Claim or large Refund,  Low income compared to large

C R JAISWAL AND K B JAISWAL,VILLAGE KINGAON vs. INCOME TAX OFFICER, WARD -2(5), JALGAON

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.732/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 C R Jaiswal & K B Jaiswal, The Income Tax Officer, Retail Country Liquor Shop, V Jalgaon. Village Kingaon, Taluka S Yawal – 425503 Maharashtra. Pan: Aaefc 8278 J Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 14/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 Dated 21.04.2023 Emanating From Assessment Order Under Section 143(3) Dated 29.11.2018 For A.Y.2016-17. The Grounds Of Appeal Raised By The Assessee As Under : C.R.Jaiswal & K.B.Jaiswal [A]

disallowing the same by applying provisions of section 40A(3). It is requested that the above disallowance be deleted and cash