Section 272A of the Income Tax Act

Bench: Shri Sanjay Garg & Annapurna Gupta1. आयकर अपील सं /Ita No.2157/Ahd/2025 2. आयकर अपील सं /Ita No.2158/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 Gujarat Urban Development The Dy.Cit, बनाम/ Co.Ltd. Gandhinagar Circle V/S. Karmayogi Bhavan It Office Block-1, Udhyog Bhavan B 1 Wing, Ground Floor Sector-11 Sector-10A Gandhinagar – 382 010 Gandhinagar – 382 010 "थायी लेखा सं./Pan: Aabcg 1330 R (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate & Ms. Ukti Shah, Ars Revenue By : Shri Alpesh Parmar, Cit-Dr & Shri Arvind R. Kumbhare Sr.Dr सुनवाई की तारीख/Date Of Hearing : 21/012026 घोषणा की तारीख /Date Of Pronouncement: 28/01/2026 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Shri S.N. Soparkar, Sr. Advocate and Ms. Ukti Shah, ARsFor Respondent: Shri Alpesh Parmar, CIT-DR and Shri Arvind R. Kumbhare Sr.DR

Section 234BSection 250Section 270A

GUJARAT URBAN DEVELOPMENT CO. LTD.,GANDHINAGAR vs. THE DY.CIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, both the appeals of the assessee stand allowed

ITA 2157/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jan 2026AY 2018-19

For Appellant: Shri S.N. Soparkar, Sr. Advocate and Ms. Ukti Shah, ARsFor Respondent: Shri Alpesh Parmar, CIT-DR and Shri Arvind R. Kumbhare Sr.DR

Section 234BSection 250Section 270A

ASSISTANT COMMISSIONER OF INCOME TAX, DHANBAD vs. BHARAT COKING COAL LIMITED, DHANBAD

In the result, this appeal of the revenue is dismissed

ITA 289/RAN/2024[2018-19]Status: DisposedITAT Ranchi05 Jan 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaya.C.I.T., Bharat Coking Coal Limited, Dhanbad. General Manager, Bccl, Koyla Vs. Bhawan, Bccl Township, Dhanbad-826005 Pan No. Aaacb 7934 M Appellant/ Revenue Respondent/ Assessee

BOMBAY TYRES ,NAVI MUMBAI vs. INCOME TAX OFFICER-15(1)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed for statistical

ITA 6606/MUM/2025[2017-2018]Status: DisposedITAT Mumbai24 Dec 2025AY 2017-2018

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Respondent byFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR

Section 133(6)Section 142(1)Section 144Section 144ASection 147Section 250Section 270ASection 272A(1)(d)

BOMBAY TYRES,NAVI MUMBAI vs. INCOME TAX OFFICER-15(1)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed for statistical

ITA 6605/MUM/2025[2017-2018]Status: DisposedITAT Mumbai24 Dec 2025AY 2017-2018

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Respondent byFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR

Section 133(6)Section 142(1)Section 144Section 144ASection 147Section 250Section 270ASection 272A(1)(d)

HET RAM,CHURU vs. ASSESSMENT UNIT, NEW DELHI

In the result, assessee’s appeals in ITA Nos

ITA 4149/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roy

For Appellant: Shri Het Ram

Section 147Section 270ASection 271BSection 272A

HET RAM,CHURU vs. ASSESSMENT UNIT, NEW DELHI

In the result, assessee’s appeals in ITA Nos

ITA 4148/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roy

For Appellant: Shri Het Ram

Section 147Section 270ASection 271BSection 272A

HET RAM,CHURU vs. ASSESSMENT UNIT, NEW DELHI

In the result, assessee’s appeals in ITA Nos

ITA 4147/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roy

For Appellant: Shri Het Ram

Section 147Section 270ASection 271BSection 272A

HET RAM,CHURU vs. ASSESSMENT UNIT, NEW DELHI

In the result, assessee’s appeals in ITA Nos

ITA 4146/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roy

For Appellant: Shri Het Ram

Section 147Section 270ASection 271BSection 272A

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

ITA 562/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 200(3)Section 200ASection 234ESection 271HSection 272A

VIMAL PUKHRAJ JAIN ,MUMBAI vs. INCOME TAX OFFICER 42(1)(5), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4305/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrivimal Pukhraj Jain Income Tax Officer Ward 806, Dheeraj Enclave, Borivali East, Vs. 42(1)(5) Opp. Bhor Industries, Mumbai Kautilya Bhavan, Bkc, 400066 Mumbai 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaipj6511H (Appellant) (Respondent) निर्ााररती की ओर से / Assessee By: Shri. Pankaj Jain/ Ms. Karuna Kurle Shirdhankar /Revenue By: Ms. Kavita P. Kaushik Sr. Dr Date Of Hearing 18.08.2025 Date Of Pronouncement 25.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As "Cit(A)"] Dated 14.02.2023 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: “On The Facts & In The Circumstances Of The Case & In Law The Ld. Commissioner Of Income Tax (Appeals) –Nfac Has Confirmed The Penalty Of Rs. 50,000/- Levied By The Assessing Officer By Invoking Provisions Of Section 272A(1)(D) Of The Income Tax Act, 1961 For Non-Compliance Of The Notices.” 3. At The Outset, It Is Notice That There Is A Delay In Filling Appeal Of 807 Days. The Assessee Has Filed An Affidavit Explaining The Reasons For The P A G E | 2

For Appellant: Shri. Pankaj Jain/ Ms. KarunaFor Respondent: Ms. Kavita P. Kaushik SR. DR

Section 143(3)Section 250Section 272ASection 272A(1)(d)

MR. MANOJ N. PERE,AURANGABAD vs. ITO, WARD-1(1), AURANGABAD, AURANGABAD

In the result, all the three appeals of the assessee are allowed for statistical purposes

ITA 745/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos. 743 To 745/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Ravindra DarekarFor Respondent: Shri Ramnath P. Murkunde

Section 147Section 250Section 271F

MR MANOJ N PERE,AURANGABAD vs. ITO, WARD-1(1), AURANGABAD, AURANGABAD

In the result, all the three appeals of the assessee are allowed for statistical purposes

ITA 744/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos. 743 To 745/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Ravindra DarekarFor Respondent: Shri Ramnath P. Murkunde

Section 147Section 250Section 271F

MR. MANOJ N. PERE,AURANGABAD vs. ITO, WARD-1(1), AURANGABAD, AURANGABAD

In the result, all the three appeals of the assessee are allowed for statistical purposes

ITA 743/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos. 743 To 745/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Ravindra DarekarFor Respondent: Shri Ramnath P. Murkunde

Section 147Section 250Section 271F

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1753/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Aug 2025AY 2020-21

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

For Appellant: Shri Hithesh, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

Section 11Section 119(2)(b)Section 12ASection 139

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE

In the result, appeals of the assessee are allowed

ITA 536/BANG/2025[2015-16 Q 3]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore

Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

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