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

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 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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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

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 registered under Section 12AA (1

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