Θ In The Bombay Presidency Golf Club Ltd. v. DIT

Audit Bureau of Circulations, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, the appeal of the assessee vide ITA No

…1 ITA No. 6393/Mum/2016 & ITA Nos.2040 to 2043/Mum/2019 AYs. 2009-10 to 2014-15 M/s Audit Bureau of Circulations Vs. ITO (Exemption)-1(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORESHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.2040 to 2043/Mum/2019 (A.Ys. 2009-10, 2010-11, 2013-14 & 2014-15) M/s Audit Bureau of Vs. Income Tax Officer Circulations, Wakefield (Exemption)-1(1) House, 4th Floor, Sprott 508, 5th Floor, Piramal Road, Ballard Estate, Chamber, Lal Baug, Parel Mumbai – 400001 Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATA4100F App…

Internet and Mobile Association of India, Mumbai vs. Asst CIT (E) II(1), Mumbai

Accordingly, all the grounds raised by the assessee are allowed

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Jm आयकरअपीलसं./ I.T.A. No. 6801/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2009-10)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI R. L. NEGI, JM आयकरअपीलसं./ I.T.A. No. 6801/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2009-10) Internet & Mobile ACIT(E) – II(1), Piramal Association of India, Chambers, Lalbaug, बिधम/ 406, 4th floor, Ready Mumbai-400 012 Vs. Money Terrace, Dr. A. B. Road, Mumbai-400 018 स्थायीलेखासं./जीआइआरसं./ PAN No. AAAAI1013Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Sanjay Parikh, AR प्रत्यथीकीओरसे/Respondentby : Ms. Shrrkala Pardeshi, DR सुनवाईकीतारीख/ : 07.01.2021 Date of Hearing घोषणाकीता…

Audit Bureau of Circulations, Mumbai vs. Addl DIT (E) RG-II, Mumbai

In the result, the appeals filed by the assessee is hereby partly allowed

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.5681/M/2015 & 6393/M/2016 Assessment Year: 2011-12 & 2012-13 M/s. Audit Bureau of Vs. Addl. Director of Income Circulations Tax (Exemp.), Range-11 Wakefield House, Sprott Mumbai ( Now Income Tax Road, Ballard Estate, Officer (Exemption) 1(1) Mumbai. Pin:400001 Piramal Chamber, Mumbai स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAATA4100F (Appellant) .. (Respondent) Assessee by: Shri Sunil Nahta (AR) Department by: Shri Rajesh Kumar Yadav (DR) Date of Hearing: 20.07.2018 Date of Pronouncement: 31.07…

Dahisar Sports Foudation, Mumbai vs. ITO (E) (I), Mumbai

In the result, this appeal filed by the assessee stands allowed

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 7046/Mum/2016 ("नधा"रण वष" / Assessment Year: 2011-12) Dahisar Sports Foundation Ito (Exemptions)-(1), Dahisar Sports Foundation Ground, Piramal Chambers, Lalbaug, बनाम/ Opp. Viday Mandir School, Parel, Mumbai-400 012 Vs. C. S. Road, Dahisar (E), Mumbai-400 068 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaatd 3769 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Vipul Joshi ""यथ" क" ओर से/Respondent By : Ms. Hemalatha सुनवाई क" तार"ख / : 31.08.2017 Date Of Hearing घोषणा क" तार"ख / : 09.11.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals)-1, Mumbai (‘Cit(A)’ For Short) Dated 08.09.2016 & Pertains To The Assessment Year (A.Y.) 2011-12. 2. The Grounds Of Appeal Read As Under: 1.1 The Learned Commissioner Of Income - Tax (Appeals) - 1, Mumbai, ["Ld. C1T (A)"] Erred In Confirming The Action Of The A.O. In Denying The 2 Dahisar Sports Foundation Vs. Ito (E) Benefit Of Exemption U/S. 11 Of The Income - Tax Act, 1961 ["The Act"] To The Appellant. 1.2 The Ld. Cit (A) Erred In Confirming The Action Of The A.O. In Holding That The Case Of The Appellant Was Covered By The Proviso To Section 2 (15) Of The Act. 1.3 It Is Submitted That In The Facts & The Circumstances Of The Case & In Law, No Denial Of Exemption Was Called For. 2 Without Prejudice To The Above, In The Alternative, Assuming - But Not Admitting - That Some Addition Was Called For, The Computation Of The Same Is Not In Accordance With The Law, Is Arbitrary & Excessive.

…ricket Association vs. DIT (E) [2014] 360 ITR 633 (Mad HC) 2. LD. CIT(A) vs. Delhi Golf Club Ltd. (ITA No.1757 of 2010, order dated 30.03.2011) 3. ITO (E) v/s. Chembur Gykhana [2017] 164 ITD 279 (Mum-Trib) 4. Bombay Presidency Golf Club Ltd. vs. DIT(E) [2012] 149 TTJ 471 (Mum) 5. Delhi & District Cricket Association v. DIT(E) [2015] 38 ITR (T) 326 (Del-Trib) 6. Tamil Nadu Cricket Association vs. DDIT(E) [2015] 42 ITR (T) 546 (Chennai-Trib) 7. DDIT(E) vs. All India Football Federation [2015] 43 ITR 656 (Del-Trib) 8. Rajasthan Cricket Association vs. ACIT [2017] 164 ITD 212 (Jaipur- Trib) 8. Per contra, the ld. De…

M.I.G. Cricket Club, Mumbai vs. DIT (E), Mumbai

In the result, appeal in ITA no 602/Mum/2012 filed by the assessee is allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Ramit Kochar

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member आयकर अपील सं./I.T.A. No.602/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) MIG Cricket Club Director of Income- बनाम/ MIG Colony tax(Exemption) v. Bandra(East) Mumbai Mumbai-400051 "थायी लेखा सं./PAN : AAATM4779J (राज"व / Revenue) .. (अपीलाथ" /Appellant) आयकर अपील सं./I.T.A. No 4638/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) MIG Cricket Club…