DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. HONEYWELL AUTOMATION INDIA LIMITED, PUNE

In the result, the appeal of the Revenue is dismissed

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

disallowance, which is not the intention of Legislature. 19. On the basis of above discussion, in our view, authorities below have erred in denying claim of assessee under section 80G of the Act. We also note that authorities below have not verified nature of payments qualifying exemption under section 80G of the Act and quantum of eligibility as per section

NYATI BUILDERS PRIVATE LIMITED,PUNE vs. ASSISSTANT COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal of the assessee is allowed

disallowing the\nclaim of deduction u/s 80G of the Act by observing as under :\n“5.5 I have considered the submissions of the appellant, assessment order\nand facts of the case. Following aspects are noted in respect of issue of non-\nallowability of section 80G deduction on CSR spends:\n(i) CSR outlay is NOT a Donation:\nSection 80G deduction

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

2 to Section 37(1) of the Act by Finance Act, 2014 w.e.f01.04.2015. However, there is no such amendment to section 80G of the Act. Only condition for claiming deduction under section 80G of the Act as per the existing provision is the institute to which donation is made must have been registered under section 80G of the Act. Once

ADVIK HI TECH PVT LTD,PUNE vs. DY.COMM.OF INCOME TAX, CIRCLE 8, PUNE, AKURDI PUNE

In the result, the cross appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1158/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Advik Hi Tech Pvt. Ltd., Vs. Dcit, Circle-8, Pune. Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent आयकर अपील सं. / Ita No.1330/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Dcit, Circle-8, Pune. Vs. Advik Hi Tech Pvt. Ltd., Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent Assessee By : Shri Sharad A. Shah & Shri Rohit S. Tapadiya Revenue By : Shri Amol Khairnar Date Of Hearing : 21.11.2024 Date Of Pronouncement : 18.02.2025 आदेश / Order Per Vinay Bhamore, Jm: These Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 16.10.2023 Passed By Ld.Cit(A)/Nfac For The Assessment Year 2020-21 Respectively.

2. The Ld. AO erred in and Ld CIT(A) erred in confirming disallowing an amount of INR 67,87,728/- claimed as deduction under section 80G

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE vs. ADVIK HI-TECH PVT. LTD., PUNE

In the result, the cross appeal filed by the Revenue in ITA\nNo

2 to section 37(1) of the Act,\nthey are specifically excluded in clarification issued. There is\nno restriction on an expenditure being claimed under above\nsections to be exempt, as long as it satisfies necessary\nconditions under section 30 to 36 of the Act, for computing\nincome under the head, “Income from Business and\nProfession\".\n\n16. For claiming

DANA ANAND INDIA PRIVATE LIMITED,PUNE vs. DCIT, AKURDI,PUNE

Bench: Shri R. K. Panda & Shri Vinay Bhamore

disallowing deduction claimed under section 80G amounting to Rs.1,57,55,750/- in respect of the donation to charitable institution registered u/s 80G. 2

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. CREDIT SUISSE SERVICES (INDIA) PRIVATE LIMITED , PUNE

Appeal is dismissed in above terms

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

disallowance, which is not the intention of Legislature. 19. On the basis of above discussion, in our view, authorities below have erred in denying claim of assessee under section 80G of the Act. We also note that authorities below have not verified nature of payments qualifying exemption under section 80G of the Act and 8 ITA.No.44/PUN./2024 quantum

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

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

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

2) of the ITA, 1961 for AY 2021-22; since a) the objects of the Appellant in AY 2021-22 as well as for subsequent period considered in the 12A registration are same, and b) the assessment proceedings were pending on the date of the above referred 12A registration.” 4. The facts of the case, in brief, are that

VITHAL RAO SHINDE SSK LTD,SOLAPUR vs. ACIT, SOLAPUR

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

SIDHESHWAR SAH. SAKHAR KARKHANA LTD.,AURANGABAD vs. DCIT, S.R.-2,, AURANGABAD

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

SHRI VITHAL SAHAKARI SAKHAR KARKHANA LTD,SOLAPUR vs. DCIT, SOLAPUR

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

SAHAYADRI SAKHAR KARKHANA LTD.,SATARA vs. DCIT, SATARA

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

SHRI CHH SAHU SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, KOLHAPUR

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

SHRI CHH SAHU SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, KOLHAPUR

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

DY.CIT, CIR.-3(1), DHULE, DHULE vs. SHIRPUR SHETKARI SAHAKARI SAKHAR KARKHANA LTD.,, DAHIWAD

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

ACIT, DHULE vs. SHIRPUR SHETKARI SAHAKARI SAKHAR KARKHANA LTD, DHULE

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

SHRI DUDHGANGA VEDGANGA SAH: SAKHAR KARKHANA LTD,KOLHAPUR vs. ACIT, KOLHAPUR

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

SHRI CHHATRAPATI SAHAKARI SAKHAR KARKHANA LTD,PUNE vs. DCIT, PUNE

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages

ACIT, NANDED vs. SHRI SHANKAR SAHKARI SAKHAR KARKHANA LTD., NANDED

In the result, all the appeals of assessee and Revenue are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallow the claim made as business expenditure, but allow the claim of deduction under section 80G of the Act, on verification. 34. The next issue which is raised is Khodki charges. This issue has also been decided in favour of assessee by the Tribunal in Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) vide paras 22 and 23 at pages