SMT. DAKUBEN SAREMALJI SANCHETI (NADOL)CHARITABLE TRUST ,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)WD 2(2), MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2020-21

Exemption) seeking condonation of delay in filing Form No. tax (Exemption) seeking condonation of delay in filing Form No. tax (Exemption

SILVER SAND COOP HOUSING SOC LTD.,,MUMBAI vs. ACIT, CPC, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blebuilding No. 12, Silver Sands Chs Ltd., Bangalore Post Bag No. 2 S.V. Road, Piramal Nagar Electronic City, Post Office Goregaon (W), Mumbai - 400062 Bangalore - 560100 Pan: Aadas5600G (Appellant) (Respondent)

condone the delay in filing the appeal before Ld.CIT(A) in the interest of natural justice. Accordingly, Ground No.1 raised by the assessee is allowed. 8. Coming to the merits of the case, Ld. AR brought to our notice the relevant facts on record and submitted that assessee Society has made investments as per the statutory requirements governing the Society

SHA HURGOWAN ANANDJI DESAI CHARITIES ,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC , BENGULURU

In the result, the appeal of the assessee

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

condonation of delay in filing Form No. 10B for the year under consideration was filed in filing Form No. 10B for the year under consideration was filed in filing Form No. 10B for the year under consideration was filed before the Commissioner of Inc before the Commissioner of Income-tax (Exemption

SHRIJAL WELFARE FOUNDATION,SANTACRUZ (EAST) vs. CIT (EXEMPTION) MUMBAI, CUMABALLA HILL

In the result, both the appeals are allowed for statistical

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

condonation of delay has been filed, accompanied by an explanation for the said delay. It was filed, accompanied by an explanation for the said delay. It was filed, accompanied by an explanation for the said delay. It was submitted that the delay occurred for multiple bona fide reasons: submitted that the delay occurred for multiple bona fide reasons: submitted that

SHRIJAL WELFARE FOUNDATION,SANTACRUZ (EAST) vs. CIT (EXEMPTION) MUMBAI, CUMBALLA HILL

In the result, both the appeals are allowed for statistical

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

condonation of delay has been filed, accompanied by an explanation for the said delay. It was filed, accompanied by an explanation for the said delay. It was filed, accompanied by an explanation for the said delay. It was submitted that the delay occurred for multiple bona fide reasons: submitted that the delay occurred for multiple bona fide reasons: submitted that

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

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

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Exemptions) expressed his inability to condone the delay in light of the direction in the circular that a delay beyond

UTTAR BAHRTIIYA EDUCATION SOCIETY,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

exemption us 10 23C iiiab, the entire addition of Rs.1,88,15,759 deserves to be deleted.” 3. The grounds of appeal raised by the assessee in ITA No.7652/M/2025 (AY 2019-20) are as under: “1. Condonation refused without justification. The Ld. CITA erred in refusing to condone the delay

UTTAR BHARTIYA EDUCATION SOCIETY,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

exemption us 10 23C iiiab, the entire addition of Rs.1,88,15,759 deserves to be deleted.” 3. The grounds of appeal raised by the assessee in ITA No.7652/M/2025 (AY 2019-20) are as under: “1. Condonation refused without justification. The Ld. CITA erred in refusing to condone the delay

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

condoned or not in this case" 5.4 Based on above pronouncement, it is important to go through the submissions of the assessee to ascertain whether the delay is attributable to sufficient cause or it is case where in there is deliberate inaction or negligence on part of the assessce. The facts of the appellant are that ROI was filed

UMMEED FOUNDATION,AL SHAKREEN APT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PMT BUILDING COMMERCIAL COMPLEX

In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Ummeed Foundation, Cit(E), Pune, Room No. 204, A1 Shakreen Apt, 322, 3Rd Floor, Income Tax Vs. Waf Acomplex Chs, H-104, Office, Pmt Building Sharifa Road, Amrut Nagar, City Commercial Complex, Shankar Convent High School, Thane, Sheth Road, Swargate, Kausa B.O., Maharashtra-400612. Pune-411037. Pan No. Aaatu 4914 H Appellant Respondent

Exemption) has power to condone the delay in filing has power to condone the delay in filing application for grant

CHETANA ,MUMBAI vs. CIT(EXEMPTION) , MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Chetana, Cit (Exemptions), Survey No. 341, Chetana College, 601, 6Th Floor, Cumballa Hill Vs. Government Colony, Bandra East, Mtnl Te Building, Pedder Road, Mumbai-400051. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. Pan No. Aaatc 3012 A Appellant Respondent

Exemption) v. Vishwa Jagriti Mission [(2013) 30 taxmann.com 41 (Delhi)], the Tribunal [(2013) 30 taxmann.com 41 (Delhi)], the Tribunal [(2013) 30 taxmann.com 41 (Delhi)], the Tribunal rated the settled principles governing condonation of delay

DCIT 5(3)(1), MUMBAI vs. M/S SERCO BPO PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed and the CO filed by the assessee is dismissed as infructuous

Bench: Shri Om Prakash Kant & Shir Pavan Kumar Gadaledcit – 5(3)(1) Vs. M/S Serco Bpo Pvt Room No. 573, Ltd.(As Successor Of Aayakar Bhavan, Intelnet Global Service Mumbai – 400 020. Pvtltd),Teleperformance Tower, Plot Cst No. 1406-A/28, Mindspace, Goregaon (W), Mumbai -400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent Co No. 136/Mum/2022 [Arising Out Of 2354/Mum/2022] (A.Y: 2009-10) Teleperformance Global Vs. Dcit – 5(3)(1) Service Pvt Ltd(Earlier Room No. 573, Serco Bpo Pvt Ltd), Aayakar Bhavan, Teleperformance Tower, Mumbai – 400020. Plot Cst No. 1406-A/28, Mindspace, Goregaon(W) Mumbai- 400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent

condonation of delay stands chsmissed and consequently the appeal stands rejected. 11. Further Jurisdictional Honble High Court Of Bombay in the case of CIT(Exemptions

DAMANI WELFARE AND CULTURAL ASSOCIATION,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, for statistical purposes, the appeal of assessee is dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Exemption) applied for condonation of delay in filing of form 10B stating as under:- “The assessee is the Section 8 Company

FRANSALIAN SOCIETY NALLASOPARA,VASAI THANE vs. INCOME TAX OFFICER EXEMPTION WARD - 1(3), MUMBAI, MUMBAI

The appeal of the appellant is dismissed

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

condonation of delay in filing Form 9A and Form 10 has been filed, and the Return of Income has been filed on or before 31 S1 March of the respective assessment years i.e. Assessment Years 20 16- 17, 20 17- 18 and 2018- 19, the Commissioners of Income- tax (Exemptions

VESAVA KOLI SAMAJ SHIKSHAN SANSTHA,MUMBAI vs. ITO (EXEMPTION) WARD 2(4), MUMBAI

In the result, the appeals in ITA No

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

Exemption), Mumbai, seeking condonation of delay in filing Form 10B, however, he observed that since the Pr. CIT(Exemption), Mumbai

VESAVA KOLI SAMAJ SHIKSHAN SANSTHA ,MUMBAI vs. ITO (EXEMPTION) WARD 2(4), MUMBAI

In the result, the appeals in ITA No

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

Exemption), Mumbai, seeking condonation of delay in filing Form 10B, however, he observed that since the Pr. CIT(Exemption), Mumbai

MAOOLI EDUCATION FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2022-23

condonation of the delay in filing appeal. The reasons cited by the assessee in its application assessee in its application for the delay is reproduced as under: duced as under: “6. The appellant was unaware of any such notice and order “6. The appellant was unaware of any such notice and order “6. The appellant was unaware of any such

AMAN CHAMBERS PREMISES CO-OP SOC LTD,CHARNI ROAD MUMBAI vs. THE ASS. DIRECTOR OF INCOME TAX BENGALURU, BENGALURU

delay is condoned, the highest that\ncan happen is that a cause would be decided on merits after\nhearing the parties.\n12.It is an undisputed fact that due to covid pandemic since March, 2020\ntill March, 2022, each ordinary person and profession throughout the\nlength and breadth country was affected by the ill effects of the\nunfortunate covid pandemic