STATE BANK OF INDIA-ISB BRANCH,MUMBAI vs. DCIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA- NRI BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2),, MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

II ACIT-TDS-2(2), 2(2), Thane Western Branch, Thane Western Branch, Smt. K.G. Mittal Smt. K.G. Mittal Vs. RBO Region 5, Snehal Chamber, RBO Region 5, Snehal Chamber, Ayurvedic Hospital Bldg., Ayurvedic Hospital Bldg., Telligali, Andheri East, Telligali, Andheri East, Charni Road, Charni Road, Mumbai-400069 Mumbai-400 002. 400 002. TAN No. MUMS

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 ()

delay in filing of Form 10-IC as per Rule 21AE of the Rules for the previous year relevant to AY 2020-21 is condoned in cases where the following conditions are satisfied: (i) The return of income for AY 2020-21 has been filed on or before the due date specified under section 139(1) of the Act. (ii

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

ASSISTANT COMMISSIONER OF INCOME TAX, KAUTILYA BHAVAN, BKC, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and others dated 19.07.2019. 13. Learned DR relied upon the observations of learned First Appellate Authority. 14. We have considered rival submissions and perused the materials on record. Notably, while considering identical issue in case of DCIT vs. Sorab Ji TATA Trust (Supra) the Coordinate Bench has held

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIIONER OF INCOME TAX CIRCLE 17(3), MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and others dated 19.07.2019. 13. Learned DR relied upon the observations of learned First Appellate Authority. 14. We have considered rival submissions and perused the materials on record. Notably, while considering identical issue in case of DCIT vs. Sorab Ji TATA Trust (Supra) the Coordinate Bench has held

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE 2(1), MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and others dated 19.07.2019. 13. Learned DR relied upon the observations of learned First Appellate Authority. 14. We have considered rival submissions and perused the materials on record. Notably, while considering identical issue in case of DCIT vs. Sorab Ji TATA Trust (Supra) the Coordinate Bench has held

AADIVASI WELFARE FOUNDATION,JHARKHAND vs. ASSESSING OFFICER, EXEMPTION WARD 1(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalaadivasi Welfare Foundation, Plot No. 8185, Sri Krishna Road, Near Srinath University, Dindli Basti, Majhitola, Adityapur, Pan No. Aarca5995N ...... Appellant Vs. Ao (Exem.) Ward-1(1), Pratistha Bhavan, Church Gate, M. K. Road, Mumbai-400 020 ..... Respondent

25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139, be in 8 Aadivasi Welfare Foundation Form No. ITR-7 and be verified in the manner indicated therein; Provided that where an assessee is required to furnish

RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT, MUMBAI

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

25,39,190. The additions made to the book profit u/s 1153B of the Act inter alia includes the disallowance of deduction with respect to profit eligible for deduction u/s 80HHC of the Act. Being aggrieved, the Appellant. filed an appeal before Hon'ble Commissioner of Income Tax (Appeal) [CIT(A)j. The Hon'ble CIT(A) disposed

ASST CIT CIR 6(1)(2), MUMBAI vs. ASK INVESTMENT MANAGERS P.LTD, MUMBAI

The appeal of the Revenue is allowed for statistical

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

condone the delay in filing the cross-objection. ITA. No.534/Mum/2017 10 M/s Ask Investment Managers Pvt. Ltd. 3.20. Thereafter, vide further order dated 10-9-2014 the cross objection, filed by assessee, was also directed to be listed along with the appeal before the Special Bench for disposal in accordance with law. Accordingly, we first proceed to decide the main