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“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

The decision most relied on for cross objection is Sanjay Sawhney v. Principal Commissioner of Income-tax (116 Taxmann.com 701), cited in 87 judgments on BharatTax.

Leading authorities on cross objection

Sanjay Sawhney v. Principal Commissioner of Income-tax
116 Taxmann.com 701 · 2020 · High Court
87
citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

DCIT v. Turquoise Investment & Finance Ltd.
378 ITR 693 · 2015 · High Court
68
citing judgments

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd.
86 Taxmann.com 148 · 2017 · High Court
54
citing judgments

A respondent in an appeal before the Tribunal can support the order appealed against on any grounds decided against them, even without filing a cross-objection, under Rule 27 of the Income Tax Appellate Tribunal Rules.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore
128 Taxmann.com 180 · 2021 · High Court
34
citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT
282 ITR 321 · 2006 · High Court
31
citing judgments

An assessee-respondent can support an appellate order on any ground available to them, even if they haven't filed cross-objections, provided the new ground is a point of law and doesn't require fresh evidence.

Mavany Brothers v. CIT, Panjim
62 Taxmann.com 50 · 2015 · High Court
25
citing judgments

A delay in filing cross-objections can be condoned if there are bonafide reasons and no mala-fide conduct or lackadaisical approach by the assessee.

CIT v. New India Assurance Company Ltd.
234 ITR 663 · 1998 · High Court
23
citing judgments

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

CIT(E) v. Jamiatul Banaat Tankaria
168 Taxmann.com 35 · 2024 · High Court
20
citing judgments

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

Judgments citing cross objection

The DCIT, Central Circle-1, Vadodara vs. M/S. Safal Homes, Ahmedabad

ITA 90/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Sudhendu Das, CIT-DR
Section 132(4)Section 143(3)Section 147Section 148

APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER ITA No.90/Ahd/2021, Asst.Year 2011-12 AND Cross Objection No.25/Ahd/2021, Asst.Year 2011-12 (in ITA No.90/Ahd/2021 – AY 2011-12) The DCIT M/s.Safal Homes Central Circle-1 Vs B Safal Homes, Near Tej Vadodara ... referred to as "the Act") relevant to the Assessment Year (AY) 2011-2012. The assessee has also filed the Cross ITA No.90/Ahd/2021 (By Revenue) & Cross Objection No.25/Ahd/2021 (By Assessee). Asst. Year : 2011-12 Objection to this appeal. Therefore, both were heard together and are being disposed of by this common

ITO, Ward-30(4), New Delhi vs. Rashmi Rajiv Mehta, Gurgaon

In the result appeal of the Revenue is dismissed and cross objection is dismissed as not pressed

ITA 4399/DEL/2018[2011-12]Status: DisposedITAT Delhi24 Apr 2024AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarasstt. Year: 2011-12 Ito, Ward-30(4), Vs. Rashmi Rajiv Mehta New Delhi E-52, Raheja Atlantis, Sector – 31, Nh-8, Gurgaon Haryana Pin 122002 Pan Akspm6239M (Appellant) (Respondent) Co No. 181/Del/2018 Arising Out Of Ita 4399/Del/2018 Asstt. Year 2011-12 Rashmi Rajiv Mehta Vs. Ito, Ward-30(4), E-52, Raheja New Delhi Atlantis, Sector – 31, Nh-8, Gurgaon Haryana Pin 122002 Pan Akspm6239M (Appellant) (Respondent)

For Appellant: Shri Ved Jain, AdvocatFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(3)Section 147Section 148Section 68

Vivek Vardhan, Sr. DR Date of Hearing: 15.04.2024 Date of 24.04.2024 pronouncement: O R D E R PER VIMAL KUMAR, JM The appeal and cross objection are against order dated 15.10.2017 of the Learned Commissioner of Income Tax (Appeals) through which addition of Rs. 2,33,30,000/- by Learned ... aggrieved appellant preferred an appeal before the Learned CIT(A) which was allowed through order dated 15.12.2017. The Department preferred appeal and assessee preferred cross objection. In grounds of appeal it was pleaded that the Learned CIT(A) erred in deleting addition of Rs. 2,54,30,000/- made

Khurana Engineering Ltd., Ahmedabad vs. The ACIT.(OSD), Circle-1, Ahmedabad

ITA 2357/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

BENCH: The Revenue has filed appeals for assessment year(s) : 2007-08 and 2008- 09, while the Assessee has filed Cross Objections for assessment year(s) 2007-08 and 2008-09 , as well the assessee has filed cross appeal for assessment year2008- 09. First we shall take up appeal ... aside and that of the Assessing Officer may be restored to the above extent.” 2b. The Assessee has raised following grounds in the Cross Objection filed with Income Tax Appellate Tribunal, for assessment year:2007-08 CO. No.209/Ahd/2011 arising out of ITA No. 2308/Ahd./2011

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2352/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

BENCH: The Revenue has filed appeals for assessment year(s) : 2007-08 and 2008- 09, while the Assessee has filed Cross Objections for assessment year(s) 2007-08 and 2008-09 , as well the assessee has filed cross appeal for assessment year2008- 09. First we shall take up appeal ... aside and that of the Assessing Officer may be restored to the above extent.” 2b. The Assessee has raised following grounds in the Cross Objection filed with Income Tax Appellate Tribunal, for assessment year:2007-08 CO. No.209/Ahd/2011 arising out of ITA No. 2308/Ahd./2011

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2308/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2007-08

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

BENCH: The Revenue has filed appeals for assessment year(s) : 2007-08 and 2008- 09, while the Assessee has filed Cross Objections for assessment year(s) 2007-08 and 2008-09 , as well the assessee has filed cross appeal for assessment year2008- 09. First we shall take up appeal ... aside and that of the Assessing Officer may be restored to the above extent.” 2b. The Assessee has raised following grounds in the Cross Objection filed with Income Tax Appellate Tribunal, for assessment year:2007-08 CO. No.209/Ahd/2011 arising out of ITA No. 2308/Ahd./2011

ACIT Circle 1(2)(1), Mumbai vs. M B Patil Construction Limited, Mumbai

ITA 98/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

fully participating in the proceedings which were specifically in respect of the business of the erstwhile MRPL for the year ending 31.03.2006, in the cross-objection before the ITAT, for the first time (in the appeal preferred by the Revenue), an additional ground was urged that the assessment order ... name of MRPL (shown as the assessee, but represented by the transferee company MIPL). xv. Appeals were filed to the CIT (and a cross-objection, to ITAT) - by MRPL "represented by MIPL". xvi. At no point in time - the earliest being at the time of search, and subsequently, on receipt

M/S M.B.Patil Constructions Limited, Mumbai vs. Income Tax Department, National Faceless Assessment Centre, Delhi

ITA 303/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

fully participating in the proceedings which were specifically in respect of the business of the erstwhile MRPL for the year ending 31.03.2006, in the cross-objection before the ITAT, for the first time (in the appeal preferred by the Revenue), an additional ground was urged that the assessment order ... name of MRPL (shown as the assessee, but represented by the transferee company MIPL). xv. Appeals were filed to the CIT (and a cross-objection, to ITAT) - by MRPL "represented by MIPL". xvi. At no point in time - the earliest being at the time of search, and subsequently, on receipt

Dy. Commissioner of Income Tax, Swargate, Pune vs. Barclays Global Service Centre Pvt Ltd, Pune

ITA 1222/PUN/2023[2009-10]Status: DisposedITAT Pune15 Apr 2024AY 2009-10

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Sourabh Kulkarni [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 127Section 143(3)Section 250Section 253(4)

/ACIT, Company Cir 1(2), Chennai/2008-09/10155383/58 anent to assessment year 2009-10 [in short ‘AY’]. And against which, the assessee filed its cross objection u/s 253(4) of the Act on 27/02/2024. ITAT-Pune Page 1 of 3 DCIT Vs Barclays Global Service Centre Pvt. Ltd. ITA No.1222/PUN/2023 ... order dt. 11/03/2020 allowed the appeal. The Revenue challenged the order of Ld. CIT(A) before Tribunal and thereagainst assessee filed its cross objection. In first round of appeal the Co- ordinate ‘C’ Bench by a consolidated order dt. 02/07/2027 in ITA No. 502/PUN/2020 & CO No. 07/PUN/2021 remitted the matter

Deputy Commissioner of Income Tax, Chandigarh vs. Essix Biosciences Limited, Chandigarh

In the result, the appeal filed by the Department is

ITA 534/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh12 Apr 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 14ASection 201Section 40

उदघोषणा क" तार"ख/Date of Pronouncement : 12.04.2024 HYBRID HEARING आदेश/ORDER PER A.D.JAIN, VICE PRESIDENT This is Department’s appeal and assessee's Cross Objections for assessment year 2014-15. ITA 534/CHD/2023 & C.O. 08/CHD/2024 A.Y.2014-15 2 2. The Cross Objection is time barred by 113 days. In the application ... Counsel for necessary ITA 534/CHD/2023 & C.O. 08/CHD/2024 A.Y.2014-15 3 action; thereafter, the Tax Counsel advised the assessee company to immediately file the Cross Objections in respect of the appeal filed by the Department along with the application for condonation of delay; the assessee company after consulting its legal counsel immediately

Shri Atul Hiralal Shah, Ahmedabad vs. The DCIT, Central Circle-1(2), Ahmedabad

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

ITA 200/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita No. 200/Ahd/2021 धििाधरणवरध/Asstt. Year: 2012-2013 Atul Hiralal Shah, D.C.I.T, 8, Amrashirish Bungalows, Vs. Central Circle-1(2), Near Prahladnagar Garden, Ahmedabad. Prahladnagar, Ahmedabad-380015. Pan: Aljps4966M

For Appellant: Written SubmissionFor Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 132Section 143(3)Section 153ASection 153BSection 263

Court after referring to various judicial pronouncement held that legal ground raised by the assessee on the fulfilment of jurisdictional parameters even without filing cross objection should have been allowed. The relevant finding of the bench reads as under: 38. In the present case ... should not have precluded the assessee from raising the issue in the appeals instituted by the Revenue, even without the necessity of filing any cross-objections. Accordingly, the additional substantial question of law is required to be answered in favor of the Appellants/assessees and against the Revenue. 11.1 In view

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 248/CHNY/2023[2019-20]Status: DisposedITAT Chennai10 Apr 2024AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAEPK-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In ITA No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In ITA No.247/Chny/2023) (िनधा"रण वष" / Assessment Year ... Cross Objection No.16/Chny/2023 (In ITA No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj DCIT बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAEPK-9399-N (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue by : Shri Nilay

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 247/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Apr 2024AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAEPK-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In ITA No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In ITA No.247/Chny/2023) (िनधा"रण वष" / Assessment Year ... Cross Objection No.16/Chny/2023 (In ITA No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj DCIT बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAEPK-9399-N (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue by : Shri Nilay

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 246/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAEPK-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In ITA No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In ITA No.247/Chny/2023) (िनधा"रण वष" / Assessment Year ... Cross Objection No.16/Chny/2023 (In ITA No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj DCIT बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAEPK-9399-N (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue by : Shri Nilay

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

Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals by the Revenue in ITA Nos.370 to 372/CHNY/2020 and cross objections by the assessee in CO Nos. 3 to 5/CHNY/2021 are arising out of the common order of the Commissioner of Income Tax (Appeals), Salem ... appeals filed by the Revenue for the assessment years 2011-12, 2012-13 & 2013-14 in ITA Nos.370, 371 & 372/CHNY/2020 are dismissed. Assessee’s Cross Objections in CO Nos.3, 4 & 5/CHNY/2021 8. Coming to assessee’s Cross Objections in CO Nos.3 to 5/CHNY/2021, it is noticed that the cross objections

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

Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals by the Revenue in ITA Nos.370 to 372/CHNY/2020 and cross objections by the assessee in CO Nos. 3 to 5/CHNY/2021 are arising out of the common order of the Commissioner of Income Tax (Appeals), Salem ... appeals filed by the Revenue for the assessment years 2011-12, 2012-13 & 2013-14 in ITA Nos.370, 371 & 372/CHNY/2020 are dismissed. Assessee’s Cross Objections in CO Nos.3, 4 & 5/CHNY/2021 8. Coming to assessee’s Cross Objections in CO Nos.3 to 5/CHNY/2021, it is noticed that the cross objections

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

Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals by the Revenue in ITA Nos.370 to 372/CHNY/2020 and cross objections by the assessee in CO Nos. 3 to 5/CHNY/2021 are arising out of the common order of the Commissioner of Income Tax (Appeals), Salem ... appeals filed by the Revenue for the assessment years 2011-12, 2012-13 & 2013-14 in ITA Nos.370, 371 & 372/CHNY/2020 are dismissed. Assessee’s Cross Objections in CO Nos.3, 4 & 5/CHNY/2021 8. Coming to assessee’s Cross Objections in CO Nos.3 to 5/CHNY/2021, it is noticed that the cross objections

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

Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals by the Revenue in ITA Nos.370 to 372/CHNY/2020 and cross objections by the assessee in CO Nos. 3 to 5/CHNY/2021 are arising out of the common order of the Commissioner of Income Tax (Appeals), Salem ... appeals filed by the Revenue for the assessment years 2011-12, 2012-13 & 2013-14 in ITA Nos.370, 371 & 372/CHNY/2020 are dismissed. Assessee’s Cross Objections in CO Nos.3, 4 & 5/CHNY/2021 8. Coming to assessee’s Cross Objections in CO Nos.3 to 5/CHNY/2021, it is noticed that the cross objections

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

Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals by the Revenue in ITA Nos.370 to 372/CHNY/2020 and cross objections by the assessee in CO Nos. 3 to 5/CHNY/2021 are arising out of the common order of the Commissioner of Income Tax (Appeals), Salem ... appeals filed by the Revenue for the assessment years 2011-12, 2012-13 & 2013-14 in ITA Nos.370, 371 & 372/CHNY/2020 are dismissed. Assessee’s Cross Objections in CO Nos.3, 4 & 5/CHNY/2021 8. Coming to assessee’s Cross Objections in CO Nos.3 to 5/CHNY/2021, it is noticed that the cross objections

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

Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals by the Revenue in ITA Nos.370 to 372/CHNY/2020 and cross objections by the assessee in CO Nos. 3 to 5/CHNY/2021 are arising out of the common order of the Commissioner of Income Tax (Appeals), Salem ... appeals filed by the Revenue for the assessment years 2011-12, 2012-13 & 2013-14 in ITA Nos.370, 371 & 372/CHNY/2020 are dismissed. Assessee’s Cross Objections in CO Nos.3, 4 & 5/CHNY/2021 8. Coming to assessee’s Cross Objections in CO Nos.3 to 5/CHNY/2021, it is noticed that the cross objections

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

Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals by the Revenue in ITA Nos.370 to 372/CHNY/2020 and cross objections by the assessee in CO Nos. 3 to 5/CHNY/2021 are arising out of the common order of the Commissioner of Income Tax (Appeals), Salem ... appeals filed by the Revenue for the assessment years 2011-12, 2012-13 & 2013-14 in ITA Nos.370, 371 & 372/CHNY/2020 are dismissed. Assessee’s Cross Objections in CO Nos.3, 4 & 5/CHNY/2021 8. Coming to assessee’s Cross Objections in CO Nos.3 to 5/CHNY/2021, it is noticed that the cross objections