PEGASUS PROPERTIES P. LTD.,PUNE vs. DY CIT, CC-2(3), MUMBAI

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

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

153A of the Act, the assessee had filed return of income on 11th October 2018 and again against notice u/s. 153C, same returned was filed on 22.01.2019 declaring same total income as reported in revised return. The Assessing Officer passed an order u/s. 153C r.w.s. 143(3) of the Act by making various disallowance/additions

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

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

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

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

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

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

DCIT CIR1(4) , MUMBAI vs. PODAR EDUCATION AND SPORTS TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CIR 1(4), MUMBAI vs. PODAR EDUCATION TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CIR 1(4), MUMBAI vs. PODAR EDUCATION TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CIR 1(4), MUMBAI vs. PODAR EDUCATION TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CIR 1(4) , MUMBAI vs. PODAR EDUCATION TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CENT. CIR1(4) , MUMBAI vs. PODAR EDUCATION & SPORTS TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CENT. CIR 1(4) , MUMBAI vs. PODAR EDUCATION TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CENT. CIR 1(40, MUMBAI vs. PODAR EDUCATION AND SPORTS TRUSTS, BENGALURU

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CIR 1(4), MUMBAI vs. PODAR EDUCATION TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CIR 1(4) , MUMBAI vs. PODAR EDUCATION & SPORTS TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust

DCIT CENT. CIR.1(4), MUMBAI vs. PODAR EDUCATION & SPORTS TRUST, MUMBAI

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

section 153A of the Income-tax Act, 1961 (the Act) passed by the learned Dy. Commissioner of Income-tax, Central Circle-1(4), Mumbai (the learned Assessing Officer) was partly allowed. 05. Ld AO has raised following grounds of appeal:- 06. Brief fact of the case shows that assessee is a charitable trust