Artist Tree (P.) Ltd. v. CBDT

369 ITR 691High Court2014#9213 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

52 Taxmann.com 152228 Taxmann 108

Sections most often in play

Section 144 Section 68 Section 143(2)Section 147 Section 148 Section 149 Section 151 Section 143(3)

Issues it is cited on

section 11(5)section 119(2)section 11(2)section 119(2)(b)section 254(1)advance tax section 119 section 254 tax deducted at source section 80g(5)section 40(a)reasoned order

Judgments citing Artist Tree (P.) Ltd. v. CBDT

SHREEJI CERAMIC INDUSTRIES,MORBI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

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

ITA 266/RJT/2024[2015-16]Status: DisposedITAT Rajkot12 Aug 2025AY 2015-16

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 144Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. A.L.SAINI, AM & DIESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.266/RJT/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFS8846B (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 17/07/2025 घोषणाक"तार"ख/Date of Pronouncement : 12/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA,…

MR. ANIL NARPATLAL GANDHI ,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

In the result, the grounds of appeal of the assessee are allowed for statistical

ITA 1921/MUM/2025[2012-13]Status: DisposedITAT Mumbai03 Jul 2025AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 254(1)Section 68

…67 ITR 471- SC,  Vedabai Alia Vaijayanatabai Baburao Patil Vs Shantaram Baburao Patil (253 ITR 798)  N. Balakrishnan Vs. M. Krishnamurthy (1998) (7 SCC 123)  Mahaveer Prasad Jain Vs. CIT (1998) (172 ITR 331 (MP)  Artis Tre Pvt. Ltd. Vs CBDT & Ors. (2014) (369 ITR 691 (BOM) 4. On merit, the ld. AR of the assessee submits that ld. CIT(A) in para 5 of his order as recorded about issuance of notice. In one or two occasions, the assessee sought adjournment. The appeal of assessee was pending since May 2019 and was dismissed in January 2025. The ld. AR submits that assessee is interesting to pursuing his appeal o…

MR. ANIL NARPATLAL GANDHI,MUMBAI vs. ITO, WARD -19(1)(1), MUMBAI

In the result, the grounds of appeal of the assessee are allowed for statistical

ITA 1920/MUM/2025[2011-12]Status: DisposedITAT Mumbai03 Jul 2025AY 2011-12

Bench: Shri Pawan Singh

Section 147Section 254(1)Section 68

SARANGA ANIL AGGARWAL,MUMBAI vs. ACIT, CIRCLE 14(1)(1), MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1654/MUM/2024[2018-19]Status: DisposedITAT Mumbai06 Aug 2024AY 2018-19

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year: 2018-19

For Appellant: Shri Dharan Gandhi, Advocate &For Respondent: Dr. Kishor Dhule, CIT/DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year: 2018-19 Saranga Anil Aggarwal ACIT, Circle-14(1)(1), Mumbai 7th Floor, RNA Corporate Park, Vs. Kalanagar, Bandra East, Mumbai-400051. PAN: AACPA 8301 L (Appellant) (Respondent) Present for: Assessee by : Shri Dharan Gandhi, Advocate & Shri Bhadresh Doshi, CA Revenue by : Dr. Kishor Dhule, CIT/DR Date of Hearing : 02.07.2024 Date of Pronouncement : 06.08.2024 O R D E R PER AMARJIT SINGH, AM: This appeal of the assessee for the assessment ye…

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

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

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

…exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference : '11. The expression 'genuine hardship' came up for consideration of the Supreme Court in the case of B.M. Malani ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO (supra), wherein, by reference to New Collins Concise English Dictionary, th…

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference : '11. The expression 'genuine hardship' came up for consideration of the Supreme Court in the case of B.M. Malani (supra), wherein, by reference to New Collins Concise English Dictionary, the Supreme Court accepted the position that "genuine…

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference : '11. The expression 'genuine hardship' came up for consideration of the Supreme Court in the case of B.M. Malani (supra), wherein, by reference to New Collins Concise English Dictionary, the Supreme Court accepted the position that "genuine…

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference : '11. The expression 'genuine hardship' came up for consideration of the Supreme Court in the case of B.M. Malani (supra), wherein, by reference to New Collins Concise English Dictionary, the Supreme Court accepted the position that "genuine…

FERANI HOTELS PVT. LTD.,MUMBAI vs. DCIT - CC- 4 (1), MUMBAI

In the result, these appeals by the assessee stand dismissed

ITA 2022/MUM/2019[2013-14]Status: DisposedITAT Mumbai04 Oct 2021AY 2013-14

Section 14ASection 22Section 80I

…that when technical considerations and substantial justice are pitted against each other, the cause of substantial justice deserves to be preferred. The appellant also rely on Hon'ble Bombay High Court decision in Artis Tree Pvt. Ltd. Vs. CBDT & ORS. (2015) 369 ITR 691, wherein it was held that if the acceptable explanation is offered and a case of genuine hardship, delay has to be condoned. The appellant further rely on the Hon'ble Madhya Pradesh High Court in Mahaveer Prasad Jain Vs. CIT (1988) 172 ITR 331, wherein it was held that 9 Ferani Hotels Pvt. Ltd. applicant cannot be made to suffer for the neglige…

HYDRO PNEUMATIC ACCESSORIES INDIA P.LTD,MUMBAI vs. ITO 10(3)1, MUMBAI

In the result, the appeal is allowed

ITA 7735/MUM/2012[2008-09]Status: DisposedITAT Mumbai26 Oct 2018AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Hydro Pneumatic Ito-10(3)(1), Mumbai. Accessories India Pvt. Ltd. Vs. 17, Raja Industrial Estate, P.K. Road, Nahur Village, Mulund (W), Mumbai- 400080. Pan No. Aaach1351A Respondent Appellant Assessee By : Mr. Dharan V. Gandhi, Ar Revenue By : Mr. Abiram Kartikeyan, Dr Date Of Hearing : 31/07/2018 Date Of Pronouncement: 26/10/2018

For Appellant: Mr. Dharan V. Gandhi, ARFor Respondent: Mr. Abiram Kartikeyan, DR

Section 143(3)

…f. Solemnly affirmed at Mumbai on this 27th day December, 2012.” 3. In support of his contentions, the Ld. counsel of the assessee relies on the decision in Collector Land Acquisition v. Mst. Katiji & Ors 167 ITR 471 (SC), Artist Tree Pvt. Ltd. v. CBDT (2014) 369 ITR 691 (Bom), Shri Y. P. Trivedi v. JCIT (ITA No. 5994/Mum/2010 for AY 2005-06), Lahoti Overseas Ltd. v. DCIT (ITA No. 3786/Mum/2012 for AY 2002-03) and Earth Metal Electricals (P) Ltd. v. ITO (ITA No. 239/Mum/2005 for AY 2001-02). 4. On the other hand, the Ld. DR submits that there has been inordinate delay of 569 days on the part of the assessee to fi…

RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT, MUMBAI

ITA 5073/MUM/2017[2005-06]Status: DisposedITAT Mumbai02 May 2018AY 2005-06

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

For Appellant: Shri Arvind SondeFor Respondent: Shri Jacinta Zimik Vashai-CIT-DR

Section 11Section 115JSection 143(3)Section 234BSection 249(2)Section 249(3)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R.Baskaran, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Reliance Industries Ltd. Maker Chambers, IV, 3rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 PAN-AAACR5055K v/s DCIT, Large Taxpayer Unit, 29th Floor, Centre No.1, ……………. Respondent World Trade Centre, Cuffe Parade, Mumbai-400005 Assessee by : Shri Arvind Sonde Revenue by : Shri Jacinta Zimik Vashai-CIT-DR Date of Hearing-05.04.2018 Date of Order-02.05.2018 O R D E R PER: SANDEEP GOSAIN, JUDICIAL MEMBER. The present appeal has been filed by the assessee agains…

DR(SMT) SUJATHA RAMESH vs. CENTRAL BOARD OF DIRECT TAXES

WP/54672/2015HC Karnataka24 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 119Section 119(2)(b)Section 119(2)(c)Section 54Section 54E

…d another. 9/25 avail the said exemption from capital gain tax in terms of Section 54 EC of the Act. He placed reliance on the following decisions in this regard. (i) Artist Tree Pvt. Ltd. Vs. Central Board of Direct Taxes and others (2014) 369 ITR 691 (Bombay). The relevant para 11 to 14 and 23 of the said judgment are quoted below for ready reference. “11. The expression “genuine hardship” came up for consideration of the Supreme Court in the case of B.M. Malani (Supra), wherein, by reference to New Collins Concise English Dictionary, the Supreme Court accepted the position that…