IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE-PRESIDENT &

Ms. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.394/PUN/2025 (Assessment Year : 2019-2020)

Hemant Enterprises, ACIT, Circle-1, Nashik

17 Sarvodaya Nagar, 60 Feet Road Ganjamal, vs.

Nashik, Maharashtra PAN : AAFFH 5027 H (Appellant) (Respondent)

For Assessee : Shri Deepa Khare-Advocate For Revenue : Shri A.D. Kulkarni, DR Date of Hearing : 25.11.2025 Date of Pronouncement : 30.12.2025

ORDER

PER : ASTHA CHANDRA, JM This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre (NFAC)/ Commissioner of Income Tax (Appeals), Delhi [“CIT(A)/NFAC”] dated 22/01/2025 pertaining to the Assessment Year (“AY”

2019-20.

2. Briefly stated, the facts are that assessee is an Association of Persons (AOP). For A.Y. 2019-20, assessee filed its return of income on 15/10/2019 declaring total income of ₹2,78,41,125/-, which was subsequently revised on

16/01/2020. Return was processed by the Central Processing Centre (“CPC”)/Assessing Officer (“AO”)) u/s. 143(1) of the Income Tax Act, 1961 (“Act”) vide intimation order, dated 10/07/2020 wherein TDS credit of ₹ 27,14,806/- claim