CIT v. Nagpur Hotel Owners Association

Late Russi Dinshaw Bahadurji by His Legal Heir, Mumbai vs. Income Tax Officer -19(3) (1), Mumbai

In the result, appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Late Russi Dinshaw Vs. Income Tax Officer Bahadurji by his legal heir, Range 19(3)(1) Mumbai, M/s. Kalyaniwalla & Mumbai Mistry LLP, Esplande House, Room No.537, 2nd Floor, 29, Hazarimal 5th Floor, Somani Marg, Fort, Aayakar Bhawan Mumbai-400001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AACPB4740N (Appellant) .. (Respondent) Assessee by Shri N.M.Golvala Revenue by Ms. Richa Gulati Date of Hearing 10/02/2023 Date of Pronouncement 27/04/2023 आदेश / O R D E R PER AMIT SHUKLA (J.…

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber of Indian बिधम/ PCIT Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICC9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue by: Shri Nihar Samal (Sr. AR) सुनवाई की तारीख / Date of Hearing: 04/07/2022 घोषणा की तारीख /Date of Pronouncemen…

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber of Indian बिधम/ PCIT Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICC9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue by: Shri Nihar Samal (Sr. AR) सुनवाई की तारीख / Date of Hearing: 04/07/2022 घोषणा की तारीख /Date of Pronouncemen…

Shree Dadar Jain Paushadhshala Trust, Mumbai vs. ITO (E_ - 1(2), Mumbai

In the result, the appeal of the assessee in ITA no

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

…ssee submitted that time limit for filing Form No. 10 is prescribed in Rule 17 of the 6 | P a g e Page 7 of 33 Income-tax Rules, 1962. The assessee relied upon decision of Hon‘ble Bombay High Court in the case of CIT v. Nagpur Hotel Owners Association (1994) 209 ITR 441(Bom.) which was later challenged by Revenue before Hon‘ble Supreme Court . The assessee also relied upon the decision of Hon‘ble Supreme Court in the aforesaid case in an appeal filed by Revenue before Hon‘ble Supreme Court in CIT v. Nagpur Hotel Owners Association (2001) 114 Taxman 255(SC). Thus, it was claimed that furnishing of Form No. 10 at…