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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

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

disallowance of the exemption claim. The imperative condition for availing exemption u/s 11 and 12 of the Act is due submission of form 10B along with the return of income filed u/s 139(1) of the Act. In fact, the CBDT has issued circular/instruction form time-to-time for streamlining the delay in filing of audit report in Form

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

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

disallowed the same. 34 On appeal before the ld. CIT(A), the ld. CIT(A) following the decision of the Tribunal for the assessment year 2008-09 onwards allowed said expenditure is revenue expenditure u/s 35(1)(iv) of the Act. Being aggrieved by the decision of the ld. CIT(A), the Revenue is in appeal before

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

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

section 148 prior to 31-\n03-2021) as notice_u/s_148A(b) and directed to provide the information and\nmaterial relied upon by the revenue to the assessee for issue of such notice, within\n30 days from the date of order passed by Hon'ble Supreme Court of India i.e. 04-\n05-2022 and to provide two weeks time to file

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

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

B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent

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

B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent

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

B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent

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

B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent

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

B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent

RAVINDRA DNYANESHWAR BHUJBAL,PUNE vs. ITO, WARD 14(5), PUNE, PUNE

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

B”, PUNE\nBEFORE SHRI R. K. PANDA, VICE PRESIDENT\nAND\nSHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.25/PUN/2025\nनिर्धारण वर्ष / Assessment Year : 2020-21\nRavindra\nBhujbal,\nAt Post\nShirur, Dist. Pune- 412208.\nPAN : ABGPB7261D\nAppellant\nAssessee by\nRevenue by\nDate of hearing\nDate of pronouncement\nDnyaneshwar\nShikrapur, Tal.\nVs.\nITO, Ward-14(5), Pune.\nRespondent\nShri Sarang Gudhate

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

disallowed the same u/s 37 of the Act. Thus, the Assessing Officer computed the total income of the assessee at Rs.2,22,86,304/-. 6. Before the Ld. CIT(A) / NFAC the assessee submitted that the reasons for reopening were communited to the assessee after 11 months of issue of notice u/s 148 of the Act although the assessee

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable