DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

charitable trust hitherto enjoying exemption u/s 10(23C)(vi) of the Act. There was a search and seizure action u/s. 132 of the Act in the case of the Podar Education Group on 09.01.2018 wherein the assessee was also covered. A survey action u/s. 133A

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

Charitable Trust for commission. The assessment of entry providers were completed u/s 153C and commission income on the providers were completed u/s 153C and commission income on the providers were completed u/s 153C and commission income on the accommodation transaction was taxed. Few do accommodation transaction was taxed. Few donors covered u/s nors covered u/s Estate of Vandravan P Shah

DY CIT CC 1(4) , MUMBAI vs. M/S HEMADARI MACHINE TOOLS PVT LTD., MUMBAI

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Dy. Commissioner Of Income-Tax M/S Hemadari Machine Tools Central Circle -1 (4), Vs. Pvt. Ltd., Podar Centre, 85 Room No. 902, 9Th Floor, Parel Post Office Lane, Off Pratishtha Bhavan, Dr. Ambedkar Road, Parel, Old Cgo Bldg, (Annexe), Mumbai – 400 012 M.K. Road, Mumbai – 400 020

survey proceedings u/s 133A, therefore, it had no evidentiary value. It was further submitted by him that the aforesaid statement that was relied upon by the A.O had thereafter been retracted by Shri Kirit kumar Darshibhai Suba on the basis of an an „affidavit‟, dated 03.04.2018. Accordingly, in the backdrop of the aforesaid facts, it was submitted by the assessee

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

133A of the Act was conducted in the case of the assessee. On the basis of findings of survey operation, notice u/s 148 was issued. However, no return of income in response to this notice was filed by the assessee. During the assessment proceedings, the AO issued various notices as well as show cause notices from time to time. However

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

133A of the Act was conducted in the case of the assessee. On the basis of findings of survey operation, notice u/s 148 was issued. However, no return of income in response to this notice was filed by the assessee. During the assessment proceedings, the AO issued various notices as well as show cause notices from time to time. However

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

133A of the Act was conducted in the case of the assessee. On the basis of findings of survey operation, notice u/s 148 was issued. However, no return of income in response to this notice was filed by the assessee. During the assessment proceedings, the AO issued various notices as well as show cause notices from time to time. However

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

133A of the Act was conducted in the case of the assessee. On the basis of findings of survey operation, notice u/s 148 was issued. However, no return of income in response to this notice was filed by the assessee. During the assessment proceedings, the AO issued various notices as well as show cause notices from time to time. However

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

trust has carried out any charitable activity during its entire existence. iii. During Search and Seizure operation u/s. 132 and Survey operation u/s. 133A

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

trust has carried out any charitable activity during its entire existence. iii. During Search and Seizure operation u/s. 132 and Survey operation u/s. 133A

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

survey as\nthe same was retracted later.\n3. The learned CIT(A) erred in not directing the assessing officer to determine\nthe income of the appellant as per Sections 11 and 12 considering the appellant is\na charitable trust registered under Section 12A of the Income tax Act.\n\nआयकर अपीलीय अधिकार\n22IMPARTIAL EASY AND\nSPEEDY JUSTICE\nME TAX APPELLATE

MUMBRA SHIKHSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

survey as\nthe same was retracted later.\n3. The learned CIT(A) erred in not directing the assessing officer to determine\nthe income of the appellant as per Sections 11 and 12 considering the appellant is\na charitable trust registered under Section 12A of the Income tax Act.\n\nआयकर अपीलीय अधिकार\n22IMPARTIAL EASY AND\nSPEEDY JUSTICE\nME TAX APPELLATE

RAMAN AND WEIL PRIVATE LIMITED ,MUMBAI vs. DCIT CIRCLE 1(3)(1), MUMBAI

In the result, assessee’s appeal is allowed

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

trust has carried out any charitable activity during its entire existence. iii. During Search and Seizure operation u/s. 132 and Survey operation u/s. 133A

M/S. RAMAN AND WEIL PRIVATE LIMITED ,MUMBAI vs. DCIT, CIRCLE 1(3)(1), MUMBAI

In the result, assessee’s appeal is allowed

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

trust has carried out any charitable activity during its entire existence. iii. During Search and Seizure operation u/s. 132 and Survey operation u/s. 133A

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Charitable Trust for commission. The assessment of entry\nproviders were completed u/s 153C and commission income on the\naccommodation transaction was taxed. Few donors covered u/s\n133A have admitted and offered the amount of donation received\nback for taxation or have revised the return of income. It was\nconcluded that the assessee Campatrust was indulged in bogus\nactivity

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Charitable Trust for commission. The assessment of entry\nproviders were completed u/s 153C and commission income on the\naccommodation transaction was taxed. Few donors covered u/s\n133A have admitted and offered the amount of donation received\nback for taxation or have revised the return of income. It was\nconcluded that the assessee Campatrust was indulged in bogus\nactivity

DCIT, CENTRAL CIRCLE- 4(1), MUMBAI, MUMBAI vs. KANAKIA SPACES REALTY PVT. LTD., MUMBAI

In the result, appeal of the revenue is dismissed and cross-\nobjection filed by the assessee is allowed

Charitable Trust who had said having returned cash against\ncheque to these assessee at your convenient time.\nOn receipt of the same, we shall submit our further reply.\nCERTIFIED TRITE CODY\nThanking you,\nYours Sincerely,\nNilesy\nEncl: As above\n6\nआयकर अपीलीय अधिकरण\nINCOME TAX APPELLATE TRIBUNAL\nI.T.A. No. 1639/Mum/2024\nC.O. No. 86/Mum/2024\nThe Deputy Commissioner of Income Tax,\nCentral

SHREE HAZARIMAL SOMANI MEMORIAL TRUST,MUMBAI vs. ACIT EXEMPTION CIR 2, MUMBAI

In the result, all the appeals filed by the revenue and assessee are dismissed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal,Am आयकरअपीलसं./ I.T.A. No.104, 2297 & 2298/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20)

Trust is engaged in charitable activities in the field of education. Accordingly, the assessee’s income and expenditure was subjected to computation u/s 11 to 13 and benefit of section 11 was applicable. As noted by the AO, a survey action u/s 133A

ASSTT. CIT, CENTRAL CIR-2(1), MUMBAI vs. SHRI AMISH A MODI, MUMBAI

Appeal is hereby dismissed and at the same time grounds No

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

survey proceeding was also conducted against the assessee wherein the assessee had got recorded statement under section 133A that he has provided accommodation entries to M/s. Navjeevan Charitable Trust without delivery of goods through Shri Rajesh Warde, Shri Rashmikant K. Jhaveri and Shri Kishor Jhaveri from their proprietary concern. The assessee opted to treat the return already filed as reply