CIT v. Batanagar Education

129 Taxmann.com 30Supreme Court of India2021#2989 most cited

What is CIT v. Batanagar Education authority for?

Cancellation of registration under Sections 12AA and 80G of the Income-tax Act is justified when a trust misuses its status by returning substantial donations in cash to donors.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v Batanagar Education · cancellation of registration · section 12AA · section 80G · misused status of trust · return of donations in cash · 129 taxmann.com 30

Sections most often in play

Section 80GSection 12ASection 12AASection 12AA(3)Section 132Section 133ASection 143(3)Section 131

Issues it is cited on

freebies to doctorssection 35acsection 12aa(3)section 35(1)(ii)section 12aa(1)cancellation of registrationsection 12ab(4)section 35asection 12a(1)(ac)(i)section 35(1)section 12a(a)section 10(1)

Judgments citing CIT v. Batanagar Education

Tarasafe International Private Limited, Kolkata vs. D.C.I.T., Circle-15(2), Kolkata

ITA 261/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

M/S Coalsale Co., Kolkata vs. A.C.I.T., Circle-34, Kolkata

ITA 23/KOL/2020[2015-16]Status: DisposedITAT Kolkata07 Mar 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Ps Magnum, Kolkata vs. A.C.I.T., Circle-29, Kolkata

ITA 136/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Reachasia, Kolkata vs. A.C.I.T., Circle-29, Kolkata

ITA 108/KOL/2020[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Reachasia, Kolkata vs. ACIT, Cir.-29, Kolkata

ITA 107/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Hiralal Bhandari, Legal Hair of Late Champalal Bhandari, Kolkata vs. A.C.I.T., Circle-37, Kolkata

ITA 2449/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Hiralal Bhandari, Legal Hair of Late Champalal Bhandari, Kolkata vs. A.C.I.T., Circle-37, Kolkata

ITA 2448/KOL/2019[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

M/S H.K.Dutta & Co., Kolkata vs. A.C.I.T., Circle-37, Kolkata

ITA 2385/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Hiralal Bhandari, Kolkata vs. ITO, Ward-37(1), Kolkata

ITA 2317/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Hiralal Bhandari, Kolkata vs. ITO, Ward-37(1), Kolkata

ITA 2316/KOL/2019[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Orient Industrial Corporation, Kolkata vs. ACIT, Circle - 35, Kolkata

ITA 2247/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Gajraj Tradecom Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 6(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 628/KOL/2022[2015-2016]Status: DisposedITAT Kolkata28 Feb 2023AY 2015-2016

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2015-16 Gajraj Tradecom Pvt. Ltd. Deputy Commissioner Of 9/12, Lal Bazar Street Vs. Income Tax, Circle-6(1), Kolkata - 700001 Kolkata [Pan: Aaecg5268M] (Appellant) (Respondent) Assessee By : Shri Soumitra Choudhury, Advocate Revenue By : Shri P.P. Barman, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 29/12/2022 घोषणा की तारीख/Date Of Pronouncement : 28/02/2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre, Delhi, (Hereinafter The “Ld. Cit(A)”) Dated 27/09/2022 For Assessment Year 2015-16 Against The Assessment Order Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Passed By Dcit, Circle-6(1), Kolkata, Dated 23/12/2017. 2. Assessee Has Taken As Many As Ten Grounds & The Issues Involved In These Grounds Relate To Disallowance Of Deduction Claimed U/S 35(1)(Iii) & 35Ac Of The Act For Contribution Made By It Under Respective Sections & In Respect Of Credit Of Rs.10,00,000/- Towards Advance Tax Paid, Not Given In Computation Of Tax As Reflected In Form 26As. Grounds Of Appeal Are Not Reproduced For The Sake Of Brevity.

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT
Section 143(3)Section 35(1)(iii)Section 35A

…। आयकर अपीलीय अिधकरण "ायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER Assessment Years: 2015-16 GAJRAJ TRADECOM PVT. LTD. Deputy Commissioner of 9/12, Lal Bazar Street Vs. Income Tax, Circle-6(1), Kolkata - 700001 Kolkata [PAN: AAECG5268M] (Appellant) (Respondent) Assessee by : Shri Soumitra Choudhury, Advocate Revenue by : Shri P.P. Barman, Addl. CIT सुनवाई की तारीख/Date of Hearing : 29/12/2022 घोषणा की तारीख/Date of Pronouncement : 28/02/2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMB…

DCIT, Circle -1, Jaipur vs. P.R. Rolling Mills Pvt Ltd., Jaipur

In the result, the appeals of the department are allowed

ITA 171/JPR/2022[2013-14]Status: DisposedITAT Jaipur04 Oct 2022AY 2013-14
For Appellant: Shri Shailesh Mantri, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 133ASection 143(3)Section 148Section 35Section 35(1)(ii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.170 & 171/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2013-14 cuke The DCIT M/s. P.R. Rolling Mills Pvt. Ltd. Vs. Circle-1 S-707, Road No. 6, VKI Area Jaipur Jaipur -302 013 (Raj) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCP 4072 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Shailesh Mant…

DCIT, Circle-1, Jaipur vs. P.R. Rolling Mills Pvt. Ltd., Jaipur

In the result, the appeals of the department are allowed

ITA 170/JPR/2022[2012-13]Status: DisposedITAT Jaipur04 Oct 2022AY 2012-13
For Appellant: Shri Shailesh Mantri, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 133ASection 143(3)Section 148Section 35Section 35(1)(ii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.170 & 171/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2013-14 cuke The DCIT M/s. P.R. Rolling Mills Pvt. Ltd. Vs. Circle-1 S-707, Road No. 6, VKI Area Jaipur Jaipur -302 013 (Raj) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCP 4072 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Shailesh Mant…

M/S Suindu & Co., Mumbai vs. Asst. CIT 17(3), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1477/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Mar 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm The Asst. Commissioner Of M/S Suindu & Co. Income-Tax, 17(3), 33, Jupiter Bldg Cuffe Parade Aayakar Bhaan M.K. Road, Vs. Mumbai-400 005 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacfs5934P

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR
Section 143(1)Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM The Asst. Commissioner of M/s Suindu & co. Income-tax, 17(3), 33, Jupiter Bldg Cuffe Parade Aayakar Bhaan M.K. Road, Vs. Mumbai-400 005 Mumbai-400 020 (Appellant) (Respondent) PAN No. AACFS5934P Assessee by : None Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 14.03.2022 Date of pronouncement : 25.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee against the order passed by the learned Commissioner of Income Tax (Appeals)-28, Mumbai [in short…

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1475/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR
Section 132Section 143(3)Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 1475/Mum/2019 (Assessment Year 2010-11) M/s Govindram & Co. The Asst. Commissioner of 501 Notan Heights 20 Guru Income-tax, 17(1), Aayakar Nanak Road Bandra West, Bhavan, M.K. road, Vs. Mumbsi-400 050 Mumbai-400 020 (Appellant) (Respondent) PAN No. AABFG6770G Assessee by : None Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 14.03.2022 Date of pronouncement : 25.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITAs No. 1474/Mum/2019 for AY 2009-10 & 1475/Mum/2019 for AY…

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1474/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR
Section 132Section 143(3)Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 1475/Mum/2019 (Assessment Year 2010-11) M/s Govindram & Co. The Asst. Commissioner of 501 Notan Heights 20 Guru Income-tax, 17(1), Aayakar Nanak Road Bandra West, Bhavan, M.K. road, Vs. Mumbsi-400 050 Mumbai-400 020 (Appellant) (Respondent) PAN No. AABFG6770G Assessee by : None Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 14.03.2022 Date of pronouncement : 25.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITAs No. 1474/Mum/2019 for AY 2009-10 & 1475/Mum/2019 for AY…

The Commissioner of Income Tax vs. M/S Krupanidhi Educational Trust

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.47/2013 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX EXAMINATION, C.R.BUILDING, QUEENS ROAD, BANGALORE 2 . THE DIRECTOR OF INCOME TAX (EXEMPT) C.R.BUILDING, QUEENS ROAD BANGALORE ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s KRUPANIDHI EDUCATIONAL TRUST CHIKKABELENDUR CARMELARAM POST VARTHUR HOBLI, OFF SARJAPUR ROAD BANGALORE-560035 …RESPONDEN…

Rommana Herbal Care P.Ltd, New Delhi vs. ACIT, Circle3-21(2), New Delhi

Accordingly appeal filed by the assessee is dismissed

ITA 2629/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri G. S. Kohli, C. AFor Respondent: Ms. Kirti Sankratyayan; Sr. D.R
Section 12ASection 143(3)Section 35(1)(ii)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 2629/Del/2018 (Assessment Year: 2014-15) Romana Herbal Care Pvt. Ltd., ACIT, E–43, Flatted Factory Complex, Vs. Circle :21 (2) Jhandewalan Extension, New Delhi. New Delhi–110055. PAN: AAECR1038C (Appellant) (Respondent) Assessee by : Shri G. S. Kohli, C. A.; Department by: Ms. Kirti Sankratyayan; Sr. D.R.; Date of Hearing : 09/09/2021 Date of pronouncement : 30/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is…