“Section 11(2)(c)”

INCOME-TAX OFFICER (EXEMPTION)-2(3), MUMBAI, MTNL BUILDING, CUMBALA HILL vs. SETH DAMJI LAXMICHAND JAIN DHARMA STHANAK, CHINCHPOKALI

In the result, the appeal of the revenue bearing ITA No

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH

KERALA CATHOLIC ASSOCIATION ,MUMBAI vs. INCOME TAX OFFICER EXEM WARD 1(4), MUMBAI

Appeal of the assessee is allowed

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 945/Mum/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Kerala Catholic V/S. Ito Exemption, Ward 1(4), Association बिधम Mumbai Kca Bhavan, St. Francis Of Room No. 612, 6Th Floor, Asis International School, Cumballa Hill Mtnl Te P.L. Lokhande Marg, Building, Pedder Road, Dr. Chembur, Mumbai, Gopalrao Deshmukh Marg, Maharashtra-400043 Mumbai, Maharashtra- 400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk3121E Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

after making an addition of Rs. 1,34,00,000/- on account of violation of provisions of section 11(2)(c) r.w.s. 13(9) of the Act. 5. Aggrieved with the order of Ld. AO, the assessee preferred an appeal before CIT(A). The assessee did not make any compliance

VISHAL MUMBAI SHIKSHAN PRASARAK MANDAL,MUMBAI vs. EXEM. WARD 2(4), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Smt. Renu Jauhrivishal Mumbai Shikshan V/S. Exem. Ward 2(4), Mumbai Prasarak Mandal, Mumbai बनाम Piramal Chamber, Lal Adarsh Vidyalaya, Adarsh Baug, Parel Vidyalaya Marg, Siddharth Mumbai-400012 Nagar, Goregoan (E), Mumbai-400104 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatv0440K Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Exemption, Mumbai. The return was filed belatedly on 27.05.2017 declaring nil taxable income. The AO observed that as per the provisions of section 11(2)(c) Form No. 10 has to be filed on or before the due date for furnishing of return u/s 139(1) of the Act. However

FRANSALIAN SOCIETY NALLASOPARA,VASAI THANE vs. INCOME TAX OFFICER EXEMPTION WARD - 1(3), MUMBAI, MUMBAI

The appeal of the appellant is dismissed

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

that the Form 10 must be furnished on or before the due date prescribed under section 139(1) of the Act [section 11(2)(c)]. The Ld. CIT(A) further held that the amended provisions of section 11(2)(a) of the Act held that the appellant has not fulfilled

KEDARNATH VIDYA PRASARINI,NEHRU NAGAR, KURLA vs. ITO, PEDDAR ROAD, MUMBAI

In the result, appeal bearing ITA No

Bench: Shriamarjit Singh & Shri Anikesh Banerjee

2), but failed to file the requisite prescribed form before due date specified under section 139(1) of the Act as envisaged in section 11(2)(c) of the Act. But the auditor filed the report under Form No.10B and has quantified the accumulation to the tune of Rs.70 lakhs ... lakhs remained to be invested. In assessment, the Ld.AO added back the same with the total income of the assessee for violation of section 11(2)(c) of the Act for non submission of Form No.10. Aggrieved, the assessee filed an appeal before the ld. CIT(A). But the Ld.CIT

SHA KALIDAS PRAGJI CHARITABLE TRUST,MUMBAI vs. ITO EXEM. WARD 2(3), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is dismissed

Bench: Justice C.V. Bhadang (Rtd.) () & Shri B.R. Baskaran (Am)

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Justice C.V. Bhadang (Rtd.) (President) & Shri B.R. Baskaran (AM

KSB CARE CHARITABLE TRUST,PUNE vs. INCOME TAX OFFICER (EXEM) 1 (4) , MUMBAI

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhksb Care Charitable Vs. Ito (Exm)- 1(4) Trust Piramal Chambers, C/O Ksb Ltd Lalbaug, Parel, Mumbaipune Road, Mumbai-400012. Pimpri, Pune-411018. Pan/Gir No. : Aabtk4311M Appellant .. Respondent Appellant By : Shri Biren Gabhawala.Ar Respondent By : Shri Vivek Anand Ojha.Dr Date Of Hearing 30.08.2022 Date Of Pronouncement 05.09.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac) Delhi Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT