← All Phrases

“permanent account number”

Chapter XIV - Assessment ProcedureSection 139ASection 139A565 judgments

The decision most relied on for permanent account number is (i) Principal CIT v. Soft-line Creations Pvt. Ltd. (387 ITR 636), cited in 59 judgments on BharatTax.

Leading authorities on permanent account number

(i) Principal CIT v. Soft-line Creations Pvt. Ltd.
387 ITR 636 · 2016 · High Court
59
citing judgments

When an assessee provides the Permanent Account Numbers, affidavits of directors, and bank details of share applicants, this discharges the onus regarding the identity, genuineness of the transaction, and creditworthiness of the share applicants, precluding an addition under Section 68.

PCIT v. Vaishnodevi Refoils & Solvex
89 Taxmann.com 80 · 2018 · High Court
46
citing judgments

The addition of share application money to the income of the assessee under Section 68 is not justified if the assessee has discharged the initial onus by providing complete particulars and documentary evidence of the creditor, and the Revenue has failed to prove otherwise. The Supreme Court has also dismissed the Revenue's SLP in this matter.

Assistant Commissioner, Assessment II, Bangalore v. Velliappa Textiles Ltd.
263 ITR 550 · 2003 · Supreme Court
30
citing judgments

A body corporate is considered a juridical person and an artificial juridical person, distinct from natural persons or an association of persons. This status is recognized by the Income Tax Department, as indicated by the format of a Permanent Account Number (PAN).

CLSA India (P.) Ltd. v. Dy. CIT
149 Taxmann.com 380 · 2023 · High Court
10
citing judgments

An active Permanent Account Number (PAN) for a non-existent entity, post-amalgamation, does not justify reassessment proceedings against that entity. The revenue cannot rely on an active PAN to dilute established legal principles regarding the assessment of merged entities.

Judgments citing permanent account number

M/S. Datalog Technologies Limited, Coimbatore vs. DCIT, International Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 935/CHNY/2023[2012-13]Status: DisposedITAT Chennai31 May 2024AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

India in respect of the commission agency business so carried out." (3.6) The rate charged by invoking section 206AA for non- mentioning of Permanent Account Number of non-resident, is contrary to the provisions of DTAA applicable between India and Indonesia. Recently, the Honourable Delhi High Court, in Danisco India

M/S. Dazzle Gold LLP, Mumbai vs. ACIT, Circle 23(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3806/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 May 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm M/S Dazzle Gold Llp 46, 3Rd Floor, Acit, Navy Ug Building, Circle 23(1) Ladwadi, Kalbadevi, Matru Mandir, Tardeo, Vs. Dhirubhai Parekh Marg, Mumbai-400 007 Mumbai-400 002 (Appellant) (Respondent) Pan No. Aakfd7862R Assessee By : None Revenue By : Shri Rajesh Meshram, Dr Date Of Hearing: 22.05.2024 Date Of Pronouncement : 30.05.2024

For Appellant: NoneFor Respondent: Shri Rajesh Meshram, DR
Section 143(3)Section 68

were found during the above two days and further all the bills are below ₹2 lacs being under the monetary limit of quoting Permanent Account Number. The learned Assessing Officer has found that the above cash sales could not have been within one day and therefore, on the test

Deputy Commissioner of Income Tax -19(3), Mumbai vs. Ranjeet Kumar Mohanlal Jain, Mumbai

In the result, the appeal of the learned Assessing Officer is 12

ITA 3681/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 May 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Dy. Commissioner Of Income Ranjeet Kumar Mohanlal Jain Tax 19(3) 11/13, Shop No.4, Room No.513, Fifth Floor, Shaik Memon Street, Vs. Piramal Chambers, Lalbaug, Kalba Devi, Parel, Mumbai-400 012 Mumbai-400 002 (Appellant) (Respondent) Pan No. Aabpj8735A Co No. 34/Mum/2024 (Arising In Ita No. 3681/Mum/2024 For A.Y. 2017-18) Shirish Ranjeetkumar Jain L/H Of Late Ranjeet Kumar Dy. Commissioner Of Income Mohanlal Jain Tax 19(3) 11/13, Shop No.4, Room No.513, Fifth Floor, Vs. Shaik Memon Street, Piramal Chambers, Lalbaug, Kalba Devi, Parel, Mumbai-400 012 Mumbai-400 002 (Appellant) (Respondent) Pan No. Aabpj8735A Assessee By : Shri Dharan Gandhi, Ar : Smt. Mahita Nair, Dr Revenue By Date Of Hearing: 28.05.2024 Date Of Pronouncement : 31.05.2024 Co No. 34/Mum/2024 Ranjeet Kumar Mohanlal Jain; A.Y. 17-18 O R D E R

For Appellant: Shri Dharan Gandhi, AR
Section 143(3)Section 144Section 68

dead person. But it was stated as the return of income was filed in the name of same person and the Permanent Account Number (PAN) of the deceased is to be used for filing appeal , name of respondent is deceased person. It was stated that at the most same

Advent Vinimay Private Limited, Kolkata vs. ITO, Ward-9(1), Kolkata

ITA 221/KOL/2023[2014-15]Status: DisposedITAT Kolkata14 May 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 220 & 221/Kol/2023 Assessment Years: 2012-2013 & 2014-2015 Advent Vinimay Private Limited,………..….Appellant 207, Maharishi Devendra Road, Burrabazar, Kolkata-700007 [Pan:Aaica3094K] -Vs.- Income Tax Officer,…….…………………….…Respondent Ward-9(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Abhijit Kundu, Cit, D.R. & Shri P.P. Barman, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue

Section 131Section 133(6)Section 142(1)Section 143(2)

Income-tax Appellate Tribunal. Both these authorities primarily went by the fact that the assessee had provided sufficient indication by way of permanent account numbers, to highlight the identity of the share applicants, as well as produced the affidavits of the directors. Furthermore, the bank details of the share applicants

Advent Vinimay Private Limited, Kolkata vs. ITO, Ward-9(1), Kolkata

ITA 220/KOL/2023[2012-13]Status: DisposedITAT Kolkata14 May 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 220 & 221/Kol/2023 Assessment Years: 2012-2013 & 2014-2015 Advent Vinimay Private Limited,………..….Appellant 207, Maharishi Devendra Road, Burrabazar, Kolkata-700007 [Pan:Aaica3094K] -Vs.- Income Tax Officer,…….…………………….…Respondent Ward-9(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Abhijit Kundu, Cit, D.R. & Shri P.P. Barman, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue

Section 131Section 133(6)Section 142(1)Section 143(2)

Income-tax Appellate Tribunal. Both these authorities primarily went by the fact that the assessee had provided sufficient indication by way of permanent account numbers, to highlight the identity of the share applicants, as well as produced the affidavits of the directors. Furthermore, the bank details of the share applicants

M/S Devbhumi Vinimay Pvt. Ltd., Kolkata vs. DCIT, Cir. 5(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1393/KOL/2023[2012-13]Status: DisposedITAT Kolkata14 May 2024AY 2012-13

Bench: DR. MANISH BORAD, HON’BLE (Accountant Member), SHRI SANJAY GARG, HON’BLE (Judicial Member)

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri Sanjay Paul, Addl. CIT, D/R
Section 131Section 143(2)Section 143(3)Section 250Section 68

lender. The Assessing Officer had brushed aside these documents and in a very casual manner had stated that merely filing the permanent account number details, and balance sheet did not absolve the assessee from his responsibility of proving the nature of the transaction. There was no discussion by the Assessing

Gurpalsingh Chanansingh Nagra, Akola vs. Deputy Commissioner of Income Tax, CPC, Banglore

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

ITA 206/NAG/2023[2017-18]Status: DisposedITAT Nagpur06 May 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri S.G. GandhiFor Respondent: Shri Abhay Y. Marathe
Section 143(1)

referred to in sub-rule (1).] (ii) The declaration filed by the deductee under clause (i) shall contain the name, address, permanent account number of the person to whom credit is to be given, payment or credit in relation to which credit is to be given and reasons for giving

ITO Ward-51(5), Delhi vs. Ramesh Chander Rajput, Delhi

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

ITA 1189/DEL/2022[2017-18]Status: DisposedITAT Delhi03 May 2024AY 2017-18

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 142(1)Section 143(2)Section 68

reason to invoke section 68 of the Act against the Appellant. Relevant extract has been reproduced herein below: [Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 1394. 114B. Every person shall ... quote his permanent account number in all documents pertaining to the transactions specified in the Table below, namely:- 18 Sale or purchase, by any person, of goods Amount or services of any nature other than those exceeding two specified at Sl. Nos. I to 17 of this Table, if lakh

Rathinasamy Pushpaveni, Salem vs. ITO, Ward-1(1), Salem

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

ITA 1378/CHNY/2023[2018-19]Status: DisposedITAT Chennai30 Apr 2024AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1378/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 Rathinasamy Pushpaveni, The Income Tax Officer, Rohini Garden, Vs. Ward-1(1), Azhagapuram Pudur, Salem. Salem – 636 016. [Pan: Bxxpp-0274-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.04.2024 घोषणा क" तारीख /Date Of Pronouncement : 30.04.2024

For Appellant: Shri N.V. Lakshmi, AdvocateFor Respondent: Shri ARV Srinivasan, Addl. CIT
Section 139(4)Section 246Section 264Section 264(4)Section 269SSection 271D

appeal under section 246 after refusal of petition under section 264; citations in cases of dissimilar facts are inapplicable. 6. Identify and permanent Account Number of prayer, genuineness of transaction and sufficiency of consideration for sale of immovable property should have made the Commissioner cancel the penalty, more so while

Shri Manoj Ramsakal Rai, Mumbai vs. ACIT Circle-3, Kalyan

In the result, appeal filed by the assessee is allowed in part for statistical purposes

ITA 4093/MUM/2023[2011-12]Status: DisposedITAT Mumbai24 Apr 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Blemanoj Ramsakal Rai V. Acit – Circle – 3 Harikunj, Santosh Nagar 2Nd Floor, Rani Mansion Tisgaon, Kalyan (E)-421306 Murbad Road Kalyan (W)-421301 Pan: Aaopr1362Q (Appellant) (Respondent) Assessee Represented By : Dr. P. Daniel Department Represented By : Smt Mahita Nair

Section 143(2)Section 144Section 234ASection 69

that since the assessment was getting barred by limitation the time available with the Income Tax Officer was too short to migrate the Permanent account number after obtaining administrative approval from the higher authorities, which means that PAN jurisdiction must have been changed. 9. In the case in hand

M/S. Manohar Dealcom Private Limited., Kolkata vs. ITO, Ward-9(1), Kolkata.

In the result, appeal of the assessee is partly allowed

ITA 634/KOL/2023[2014-15]Status: DisposedITAT Kolkata12 Apr 2024AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 634/Kol/2023 Assessment Year: 2014-15 M/S. Manohar Dealcom Private Limited Income Tax Officer, Ward – C/O Nigam Centre Vs 9(1), Kolkata 155, Lenin Sarani 1St Floor, Room No. 110 Kolkata- 700013 [Pan : Aafcm8273R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri Arun Kumar Meena, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 07/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/04/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 29/04/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Notice U/S 143(2) Of The Act Was Issued By The Income Tax Officer, Ward 2(2), Kolkata Who Had No Jurisdiction Over The Case Of The Assessee & As Such The Assessment Is Bad In Law. 2. For That Ld. Cit(A) Erred In Confirming The Addition Of Rs. 3.86 Crore Made By The Ao U/S 69 In Respect Of Increase In Loans & Advances As Compared To Preceding Financial Year In Spite Of The Fact That The -Loans Were Duly Recorded In The Regular Books Of Account & Were Advanced Out Of Amount Received Against Sale Of Disclosed Investments.

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri Arun Kumar Meena, JCIT, Sr. D/R
Section 142(1)Section 143(2)Section 250Section 69

transactions or for different class of persons: 30[Provided further that a person shall quote General Index Register Number till such time Permanent Account Number is allotted to such person;] (d) intimate the Assessing Officer any change in his address or in the name and nature of his business ... basis of which the permanent account number was allotted to him. [emphasis ours] 7. In clause (d) of sub-Section (5), every person is required to intimate the Assessing Officer any change in of his address or in the name and nature of his business. Before us the assessee

P and Y Enterprises Pvt Ltd, Mumbai vs. ITO 5 (2) 1, Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 3685/MUM/2023[2015-16]Status: DisposedITAT Mumbai12 Apr 2024AY 2015-16

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am Ito P & Y Enterprises Pvt. Ltd. Ward 5 (2) 1 123, A Wing Mittal Court, Aayakar Bhavan, Nariman Point, Vs. Mumbai 400021 M K Road, Mumbai 400020 (Appellant) (Respondent) Pan No. Aahcp2579B Assessee By : Shri Prakash Jhunjhunwala, Ar Revenue By : Shri H M Bhatt, Sr. Dr Date Of Hearing: 28.03.2024 Date Of Pronouncement : 12.04.2024

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri H M Bhatt, Sr. DR
Section 143(2)Section 143(3)Section 147Section 194ASection 68

explain the identity, credit worthiness of the lender and genuineness of the lender. viii. During the course of assessment proceedings assessee submitted a. Permanent Account Number, b. address of the lender, c. copy of the account of lender from the books of the assessee, d. confirmation of the lender

ACIT, Circle-1, Hosur vs. M/S. Uthangiri Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 717/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns

ACIT, Circle - 1, Hosur vs. M/S. Uthangarai Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 716/CHNY/2020[2016-17]Status: DisposedITAT Chennai10 Apr 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns

ACIT, Circle-1, Hosur vs. M/S. Uthangiri Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 715/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns

ACIT, Circle-1, Hosur vs. M/S. Uthangarai Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 714/CHNY/2020[2014-15]Status: DisposedITAT Chennai10 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri vs. ACIT, Circle-1, Hosur

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 647/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns

ACIT, Circle-1, Hosur vs. Uthangarai Sri Vidya Mandir Educaional and Social Welfare Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 646/CHNY/2020[2016-17]Status: DisposedITAT Chennai10 Apr 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri vs. ACIT, Circle-1, Hosur

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 645/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri vs. ACIT Circle-1, Hosur

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 644/CHNY/2020[2014-15]Status: DisposedITAT Chennai10 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

case. Before us, the assessee filed Excel sheet wherein details of salary paid to teaching and non-teaching staff and also Permanent Account Number of teaching and non-teaching staff. The ld.counsel for the assessee before us stated that the assessee in its paper-book has filed copies of returns