DY COMMISSIONER OF INCOME TAX (E)-1 (1), MUMBAI-400026 vs. M/S GURU NANAK VIDYAK SOCIETY, MUMBAI-400037
In the result, appeal filed by the Revenue is dismissed
ITA 1265/MUM/2022[2016-17]Status: DisposedITAT Mumbai19 Dec 2022AY 2016-17
Bench: Shri Kuldip Singh & Shri Gagan Goyaldy.Cit (Exemption)-1(1), 6Th Floor, Mtnl Building, Cumballa Hill Dr. Gd Deshmukh Marg, (Padder Road), Mumbai- 400026. ...... Appellant Vs. M/S Guru Nanak Vidyak Society, Ground Floor, Guru Tesh Bahadur Nagar, Sion Koliwada, Sion Koliwada, Mumbai-400037. Pan: Aaatg2095D ..... Respondent Appellant/Revenue By : Sh. Satyapal Kumar, Cit-Dr Respondent/Assessee By : Sh. Priyank Ghia & Kanu Chokshi, Ar Date Of Hearing : 22/09/2022 Date Of Pronouncement : 19/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Revenue Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed Under Section 250 Of The Income Tax Act, 1961 [For Short ‘The Act’] Vide Order Dated 29.03.2022 For Assessment Year (Ay) 2016-17. The Revenue Has Raised The Following Grounds Of Appeal: “1. Whether, On The Facts & In The Circumstances Of The Case & In Law The Ld Cit(A) Erred In Allowing The Condonation For Return Of Income When Only
For Appellant: Sh. Priyank Ghia & Kanu Chokshi, ARFor Respondent: Sh. Satyapal Kumar, CIT-DR
Section 11(1)(a)Section 11(2)Section 11(3)Section 12ASection 139(4)Section 139(9)Section 143(3)Section 250Section 80G
…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dy.CIT (Exemption)-1(1), 6th Floor, MTNL Building, Cumballa Hill Dr. GD Deshmukh Marg, (Padder Road), Mumbai- 400026. ...... Appellant Vs. M/s Guru Nanak Vidyak Society, Ground Floor, Guru Tesh Bahadur Nagar, Sion Koliwada, Sion Koliwada, Mumbai-400037. PAN: AAATG2095D ..... Respondent Appellant/Revenue by : Sh. Satyapal Kumar, CIT-DR Respondent/Assessee by : Sh. Priyank Ghia & Kanu Chokshi, AR Date of hearing : 22/09/2022 Date of pronouncement : 19/12/2022 ORDER PER…