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2026 Supreme(Online)(ITAT) 520

INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE JALNA JALNA – Appellant
Versus
INCOME TAX OFFICER TDS AURANGABAD – Respondent


IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessee by : Shri C N Chobe Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 09-12-2025 Date of pronouncement : 12-01-2026

O R D E R

PER BENCH:

ITA Nos.878, 879 & 880/PUN/2025 filed by the assessee are directed against the separate orders dated 06.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2014-15, 2015-16 and 2016-17 respectively. ITA No.877/PUN/2025 filed by the assessee is directed against the order dated 14.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2013-14. For the sake of convenience, all the 4 appeals were heard together and are being disposed of by this common order.

2. First we take up ITA No.878/PUN/2025 for assessment year 2014-15 as the lead case. Facts of the case, in brief,

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