LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

LAWMEN CONCEPTS PVT. LTD.,MUMBAI vs. DCIT-CPC-TDS , MUMBAI

In the result, the appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

THE UNIVERSITY OF MUMBAI,MUMBAI vs. ADDL. DIR. OF INCOME TAX-(EXEMPITION)-RG.-2, MUMBAI

In the result, assessee appeal is allowed

Bench: Shri Shamim Yahya (Am) & Shri Saktijit Dey (Jm)

section 10 shall be mandatory required to file their return on income. This amendment shall take effect from 1st April, 2016 and will accordingly, apply in relation to assessment year 2016-17 and subsequent years. Thus University submits that there was no mandatory requirement to file the return of income for the year under consideration. ii. Shyam Gopal Charitable Trust

MOHD. NAYEEM SIDDIQUI AKASH TIMBER TRADERS,THANE vs. DCIT (CPC), GHAZIABAD

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Charitable Trust. 2.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court and upheld the levy

ST ANTHONY'S INSTITUTE,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, appeal of the assessee stands allowed

Bench: Shri B R Baskaran & Shri Amit Shukla

charitable institution and it’s income is exempt from taxation. It is not carrying on any activity for profit. From AY 2010-11 till dated there has been no delay in filing the returns. In subsequent years the returns were filed in time and no penalties have been levied on the assessee trust. The trust has been regular in filing

SEAFARER'S WELFARE FUND SOCIETY,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 4568, 4569 & 4570/Mum/2014 ("नधा"रण वष" / Assessment Year:2008-09 To 2010-11 Seafarer’S Welfare Fund The Addl. Cit (Tds), बनाम/ Scoeity, Range-3, Vs. Commerce House,1St Floor, Mumbai Curimbhoy Road, Ballard Estate, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacts 6282J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri N.J. Jawker ""यथ" क" ओर से/Respondent By: Shri Kailash Gaikwad

272A(2)(K) should not be levied. The assessee in its reply submitted that the assessee society has deducted TDS for all these Assessment Years at the applicable rates and deposited the same within the stipulated time, therefore the society has not willfully delayed in filing the quarterly returns and it is only for the reason that staff

SEAFARER'S WELFARE FUND SOCIETY,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 4568, 4569 & 4570/Mum/2014 ("नधा"रण वष" / Assessment Year:2008-09 To 2010-11 Seafarer’S Welfare Fund The Addl. Cit (Tds), बनाम/ Scoeity, Range-3, Vs. Commerce House,1St Floor, Mumbai Curimbhoy Road, Ballard Estate, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacts 6282J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri N.J. Jawker ""यथ" क" ओर से/Respondent By: Shri Kailash Gaikwad

272A(2)(K) should not be levied. The assessee in its reply submitted that the assessee society has deducted TDS for all these Assessment Years at the applicable rates and deposited the same within the stipulated time, therefore the society has not willfully delayed in filing the quarterly returns and it is only for the reason that staff

SEAFARER'S WELFARE FUND SOCIETY,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 4568, 4569 & 4570/Mum/2014 ("नधा"रण वष" / Assessment Year:2008-09 To 2010-11 Seafarer’S Welfare Fund The Addl. Cit (Tds), बनाम/ Scoeity, Range-3, Vs. Commerce House,1St Floor, Mumbai Curimbhoy Road, Ballard Estate, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacts 6282J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri N.J. Jawker ""यथ" क" ओर से/Respondent By: Shri Kailash Gaikwad

272A(2)(K) should not be levied. The assessee in its reply submitted that the assessee society has deducted TDS for all these Assessment Years at the applicable rates and deposited the same within the stipulated time, therefore the society has not willfully delayed in filing the quarterly returns and it is only for the reason that staff