“Section 11(1)(ii)”

Section References (mined)Section 11Section 11(1)(ii)2 judgments

LIONS NAB COMMUNITY EYECARE CENTRE, MIRAJ,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BANGALORE

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

ITA 257/PUN/2022[2011-12]Status: DisposedITAT Pune27 May 2025AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.257/Pun/2022 िनधा"रण वष" / Assessment Year : 2011-12 Lions Nab Community Vs. Dcit, Cpc, Bangalore. Eyecare Centre, Plot No.P-39, Midc, Miraj, Sangli- 416410. Pan : Aabfl4373L Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 27.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Is Recalled Matter. Vide Order Dated In M.A. No.151/Pun/2023 For The Assessment Year 2011-12 Filed Against The Order Of The Tribunal In Ita No.257/Pun/2022 Dated 06.01.2023 (Appeal Filed By The Assessee) Was Recalled To Adjudicate The Issue De Novo. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Condonation Application Duly

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai

Section 11Section 11(1)Section 11(1)(i)Section 11(1)(ii)Section 11(2)Section 143(1)

received) which was more than 15% of the application of income. Therefore, the appellant violated the provisions of section 11(1)(i) and Section 11(1)(ii) of the Act. Therefore, even on merits, the claim of the appellant cannot be allowed.” 6. It is the above order against which

BREACH CANDY HOSPITAL TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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

ITA 807/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Jan 2022AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadalebreach Candy Hospital Vs. Cit (Exemptions) Trust, Room, Mp/ 617, 6Th 60, Bhulabhai Desai Floor, Piramal Road, Mumbai – Chambers, Lalbaug, 400026. Parel, Mumbai – 400012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatb0214D Appellant .. Respondent Appellant By : Shri.Ketan Ved. Ar Respondent By : Shri. Mahesh Akhade. Dr Date Of Hearing 18.01.2022 Date Of Pronouncement 31.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed An Appeal Against The Order Of The Commissioner Of Income Tax (Exemptions), Mumbai Passed U/S 263 Of The Act Dated 19.03.2021.The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Ketan Ved. ARFor Respondent: Shri. Mahesh Akhade. DR

Section 11Section 143(3)Section 263

also considered for application of income but the A.O observed that the income cannot be deemed to be applied otherwise than under section 11(1)(ii) and 11(2) of the Act and disallowed the claim. Whereas in respect of claim of 15% deduction of gross receipts, the A.O. find