PCIT (Exemption) v. National Health and Education Society

154 Taxmann.com 636High Court2023#13524 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Issues it is cited on

Judgments citing PCIT (Exemption) v. National Health and Education Society

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. SWAMI VIVEKANAND MEDICAL MISSION, MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 3531/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Nov 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Prabhash Shankarassessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6Th Floor, Peddar C/O Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 Pan: Aabts9185K (Appellant) (Respondent) Present For: Assessee By : Shri Anil Sathe,Ca Revenue By : Shri Dr Kishore Dhule,Cit(Dr) Date Of Hearing : 28.10.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per : Prabhash Shankar: The Above Two Appeals Filed By The Revenue Emanate From The Appellate Order Passed By The Ld. Cit(A)/National Faceless Appeal Centre (Nfac), Delhi, With Regard To The Assessment/Penalty Orders Passed Under Section 143(3) & 270A Of The Income Tax Act 1961, (In Short ‘The Act’) For The A.Y. 2020-21. 2. We Take Up The Quantum Appeal First Relating To Assessment Order In Ita No.3531/M/2024 Assessment Year: 2020-21. The Revenue Has Raised Following Grounds Of Appeal :

For Appellant: Shri Anil Sathe,CAFor Respondent: Shri Dr Kishore Dhule,CIT(DR)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6th Floor, Peddar C/o Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 PAN: AABTS9185K (Appellant) (Respondent) Present for: Assessee by : Shri Anil Sathe,CA Revenue by : Shri Dr Kishore Dhule,CIT(DR) Date of Hearing : 28.10.2024 Date of Pronouncement : 19.11.2024…

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. SWAMI VIVEKANAND MEDICAL MISSION, MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 3530/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Nov 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Prabhash Shankarassessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6Th Floor, Peddar C/O Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 Pan: Aabts9185K (Appellant) (Respondent) Present For: Assessee By : Shri Anil Sathe,Ca Revenue By : Shri Dr Kishore Dhule,Cit(Dr) Date Of Hearing : 28.10.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per : Prabhash Shankar: The Above Two Appeals Filed By The Revenue Emanate From The Appellate Order Passed By The Ld. Cit(A)/National Faceless Appeal Centre (Nfac), Delhi, With Regard To The Assessment/Penalty Orders Passed Under Section 143(3) & 270A Of The Income Tax Act 1961, (In Short ‘The Act’) For The A.Y. 2020-21. 2. We Take Up The Quantum Appeal First Relating To Assessment Order In Ita No.3531/M/2024 Assessment Year: 2020-21. The Revenue Has Raised Following Grounds Of Appeal :

For Appellant: Shri Anil Sathe,CAFor Respondent: Shri Dr Kishore Dhule,CIT(DR)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6th Floor, Peddar C/o Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 PAN: AABTS9185K (Appellant) (Respondent) Present for: Assessee by : Shri Anil Sathe,CA Revenue by : Shri Dr Kishore Dhule,CIT(DR) Date of Hearing : 28.10.2024 Date of Pronouncement : 19.11.2024…

PCIT (Exemption) v. National Health and Education Society (154 Taxmann.com 636) — Cited in 7 Judgments | BharatTax