NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

Charitable Trust pertaining to Shri nalin J. Vyas vide annexure A-1/154 to 156 and A-2/45 with transaction amount of Rs.2,48,81,200/and Rs.1,45,000/respectivelu made for F.Y.2010-11 relevant to A.Y.2011-12. The Dy.CIT Central circle 2(1), Mumbai vide letter No. Mum/DCIT CC 2(1)/Intimation/153C/2016-17 dated 03.03.2017 forwarded satisfaction note A.Ys

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

Charitable Trust pertaining to Shri nalin J. Vyas vide annexure A-1/154 to 156 and A-2/45 with transaction amount of Rs.2,48,81,200/and Rs.1,45,000/respectivelu made for F.Y.2010-11 relevant to A.Y.2011-12. The Dy.CIT Central circle 2(1), Mumbai vide letter No. Mum/DCIT CC 2(1)/Intimation/153C/2016-17 dated 03.03.2017 forwarded satisfaction note A.Ys

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

Charitable Trust pertaining to Shri nalin J. Vyas vide annexure A-1/154 to 156 and A-2/45 with transaction amount of Rs.2,48,81,200/and Rs.1,45,000/respectivelu made for F.Y.2010-11 relevant to A.Y.2011-12. The Dy.CIT Central circle 2(1), Mumbai vide letter No. Mum/DCIT CC 2(1)/Intimation/153C/2016-17 dated 03.03.2017 forwarded satisfaction note A.Ys

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

Charitable Trust pertaining to Shri nalin J. Vyas vide annexure A-1/154 to 156 and A-2/45 with transaction amount of Rs.2,48,81,200/and Rs.1,45,000/respectivelu made for F.Y.2010-11 relevant to A.Y.2011-12. The Dy.CIT Central circle 2(1), Mumbai vide letter No. Mum/DCIT CC 2(1)/Intimation/153C/2016-17 dated 03.03.2017 forwarded satisfaction note A.Ys

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

Charitable Trust pertaining to Shri nalin J. Vyas vide annexure A-1/154 to 156 and A-2/45 with transaction amount of Rs.2,48,81,200/and Rs.1,45,000/respectivelu made for F.Y.2010-11 relevant to A.Y.2011-12. The Dy.CIT Central circle 2(1), Mumbai vide letter No. Mum/DCIT CC 2(1)/Intimation/153C/2016-17 dated 03.03.2017 forwarded satisfaction note A.Ys

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

Charitable Trust pertaining to Shri nalin J. Vyas vide annexure A-1/154 to 156 and A-2/45 with transaction amount of Rs.2,48,81,200/and Rs.1,45,000/respectivelu made for F.Y.2010-11 relevant to A.Y.2011-12. The Dy.CIT Central circle 2(1), Mumbai vide letter No. Mum/DCIT CC 2(1)/Intimation/153C/2016-17 dated 03.03.2017 forwarded satisfaction note A.Ys

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder Section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 1, MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under Section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

charitable institutions who are assessed u/s 11 to 13. In the said case the Hon’ble Orrisa High Court (2023) 151 taxmann.com 433 (Orissa) dated 06/03/2019 held that since the jurisdiction was with the AO (Exemption) on the basis of an affidavit filed by the revenue only, the notice issued u/s 143(2) of the Act by the ld.AO Corporate

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

charitable institutions who are assessed u/s 11 to 13. In the said case the Hon’ble Orrisa High Court (2023) 151 taxmann.com 433 (Orissa) dated 06/03/2019 held that since the jurisdiction was with the AO (Exemption) on the basis of an affidavit filed by the revenue only, the notice issued u/s 143(2) of the Act by the ld.AO Corporate