Little Angels Education Society v. Union of India (127 Taxmann.com 473)

J V FOUNDATION,MUMBAI vs. ITO EXEMPTION WARD 1(4), MUMBAI

In the result, both the appeals are dismissed

ITA 182/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Dec 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: NoneFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)

Section 11Section 12A(1)(b)Section 143(1)Section 44A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.182/MUM/2025 (A.Y. 2017-18) JV Foundation v/s. Income Tax Officer, 103, Cama Industrial Estate बनाम Exemption, Ward - 1(4), Sun Mill Compound, Lower Income Tax Appellate Parel(W), Delisle Road S.O., Tribunal, Pratishtha Bhavan, Mumbai-400 013 Churchgate, Mumbai – Maharashtra 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATJ0143K Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : None Respondent by : Ms. Kavitha Kaushik, (Sr. DR) Dat…

JV FOUNDATION,MUMBAI vs. ITO EXEMPTION WARD 1(4), MUMBAI

In the result, both the appeals are dismissed

ITA 181/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: NoneFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)

Section 11Section 12A(1)(b)Section 143(1)Section 44A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.182/MUM/2025 (A.Y. 2017-18) JV Foundation v/s. Income Tax Officer, 103, Cama Industrial Estate बनाम Exemption, Ward - 1(4), Sun Mill Compound, Lower Income Tax Appellate Parel(W), Delisle Road S.O., Tribunal, Pratishtha Bhavan, Mumbai-400 013 Churchgate, Mumbai – Maharashtra 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATJ0143K Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : None Respondent by : Ms. Kavitha Kaushik, (Sr. DR) Dat…

SHRI SEETARAMCHANDRAJI DEO SANSTHA ICHALKARANJI,ICHALKARANJI vs. ADIT BANGLORE, BANGALORE

In the result, the appeal of the appellant is allowed

ITA 184/PUN/2024[2021-2022]Status: DisposedITAT Pune19 Apr 2024AY 2021-2022

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.184/Pun/2024 "नधा"रण वष" / Assessment Year : 2021-22

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai

Section 11Section 12ASection 143(1)

…o.10B belatedly. 3. Being aggrieved, an appeal was filed before the CIT(A) who vide impugned order affirmed the order of the AO placing reliance on the decision of Hon’ble Bombay High Court in the case of Little Angels Education Society Vs. Union of India 434 ITR 423 (Bombay). Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 4. The ld. AR submits that though Form No.10B was not filed within the prescribed time but was filed before the processing the return of income by the CPC u/s.143(1). Therefore, the CPC ought not to have denied exemption u/s.11 of the Act. She als…

DELOITTE INDIA ADVISORY SERVICES PRIVATE LIMITED ,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI/CIT(A), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1202/MUM/2023[2020-2021]Status: DisposedITAT Mumbai29 Aug 2023AY 2020-2021

Bench: The Revised Return, Therefore The Appellant Ought To Have Been Allowed Entire Foreign Tax Relief Of Rs. 2,82,44,841. 1.3 The Learned Nfac Ought To Have Appreciated That Rule 128 Of The Income Tax Rules, 1962 Does Not Provide For Disallowance Of Foreign Tax Relief In Case Of Filing Of Revised Form 67 Along With The Revised Return. 1.4 The Learned Nfac Ought To Have Granted The Balance Foreign Tax Relief Amounting To Rs. 1,34,86,569 Since The Appellant Has Filed The Revised Form 67 Before The Due Date Of Filing Of Revised Return Of Income.

Section 12ASection 139(1)Section 143(1)Section 90Section 90(2)

…on and ld. AO does not have discretion to condone delay in filing Form 67. In support, he has also referred to the decision of Hon’ble High Court in the case of Little Angels Education Society Vs Union of 4 M/s. Deloitte India Advisory Services Pvt. Ltd India 434 ITR 423 which was in the context of claiming of audit report in form 10B for the purpose of Section 12A(b). 6. Now, the issue before us is whether assessee entitled to get credit of additional FTC of Rs.1,34,86,569 claimed in the revised return. 7. We have heard both the parties and perused the relevant finding given in the impugned order. Section 90 & 9…

AWAAZ FOUNDATION,MUMBAI vs. ACIT TRUST CIRCLE/CPC, MUMBAI

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1924/MUM/2022[2020-21]Status: DisposedITAT Mumbai30 Nov 2022AY 2020-21

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1924/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2020-21) Acit, Trust Circle/Cpc, Awaaz Foundation, Mtnl Building, Peddar C/O- Sumaira Abdulali, 3, बिधम/ Road, Mumbai-400 026 Reshma Apartment, 13 Pali Vs. Hill Road, Near Petit School, Bandra (W) Mumbai-400 050 स्थायीलेखासं./जीआइआरसं./ Pan No. Aabta8994Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri N. R. Agarwal, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Manoj Sinha, Ld. Dr सुनवाईकीतारीख/ : 03.10.2022 Date Of Hearing घोषणाकीतारीख / : 30.11.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.07.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi In Relation To Intimation U/S 143(1) For Ay 2020-21. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri N. R. Agarwal, Ld. ARFor Respondent: Shri Manoj Sinha, Ld. DR

Section 10Section 11Section 12Section 12ASection 143(1)Section 143(1)(a)Section 288

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 1924/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2020-21) ACIT, Trust Circle/CPC, Awaaz Foundation, MTNL building, Peddar C/o- Sumaira Abdulali, 3, बिधम/ Road, Mumbai-400 026 Reshma Apartment, 13 pali Vs. Hill Road, Near Petit School, Bandra (W) Mumbai-400 050 स्थायीलेखासं./जीआइआरसं./ PAN No. AABTA8994Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri N. R. Agarwal, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri Manoj Sinha, Ld. DR सुनवाईकीतारीख/ : 03.10.…

RUIKAR TRUST,RUIKAR TRUST vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

In the result, the appeal of assessee is dismissed

ITA 611/PUN/2020[2017-18]Status: DisposedITAT Pune27 Sept 2022AY 2017-18

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G. Jasnani

Section 11Section 139(1)Section 143(1)(a)

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आिकर अपील सं. / ITA Nos.609 & 611/PUN/2020 वनर्ाारण िर्ा / Assessment Years : 2015-16 & 2017-18 Ruikar Trust, 512/513, Station Road, Dabholkar Corner, Near CBS, Kolhapur – 416001 PAN : AAATR1328J .......अपीलार्थी / Appellant बनाम / V/s. ACIT (CPC), Bangalore ……प्रत्यर्थी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 22-09-2022 घ…

RUIKAR TRUST,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

In the result, the appeal of assessee is dismissed

ITA 609/PUN/2020[2015-16]Status: DisposedITAT Pune27 Sept 2022AY 2015-16

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G. Jasnani

Section 11Section 139(1)Section 143(1)(a)

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आिकर अपील सं. / ITA Nos.609 & 611/PUN/2020 वनर्ाारण िर्ा / Assessment Years : 2015-16 & 2017-18 Ruikar Trust, 512/513, Station Road, Dabholkar Corner, Near CBS, Kolhapur – 416001 PAN : AAATR1328J .......अपीलार्थी / Appellant बनाम / V/s. ACIT (CPC), Bangalore ……प्रत्यर्थी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 22-09-2022 घ…

Little Angels Education Society v. Union of India

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