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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

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 ()

section 115BAA in the return of income but has failed to file Form 10-IC within the prescribed time. The Circular provides that in such cases, the delay in filing Form 10- IC shall be condoned and the assessee shall be allowed to file the form within the extended time, provided that the following conditions are satisfied: 26

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

10(3)(2) Developers Pvt. Ltd., Room No. 621, 6th Floor B/11, Uma Smruti Aayakar Bhavan, M.K. Road 7th Carter road, Borivali (E) Mumbai - 400020 Mumbai - 400066 PAN: AAACO8124A (Appellant) (Respondent) Assessee Represented by : Shri Fenil Bhatt Department Represented by : Ms. Anne Varghese Date of Hearing : 23.01.2023 Date of Pronouncement : 20.04.2023 O R D E R PER S. RIFAUR RAHMAN

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

10(3)(2) Developers Pvt. Ltd., Room No. 621, 6th Floor B/11, Uma Smruti Aayakar Bhavan, M.K. Road 7th Carter road, Borivali (E) Mumbai - 400020 Mumbai - 400066 PAN: AAACO8124A (Appellant) (Respondent) Assessee Represented by : Shri Fenil Bhatt Department Represented by : Ms. Anne Varghese Date of Hearing : 23.01.2023 Date of Pronouncement : 20.04.2023 O R D E R PER S. RIFAUR RAHMAN

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

condone the delay and admit the appeal for adjudication. 22. We have heard the parties and perused the materials on record. After carefully going through the order of learned First Appellate Authority, we are of the view that the grounds raised by the Department are thoroughly misconceived as no relief with regard to assessee’s claim of exemption either Section

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

condone the delay and admit the appeal for adjudication. 22. We have heard the parties and perused the materials on record. After carefully going through the order of learned First Appellate Authority, we are of the view that the grounds raised by the Department are thoroughly misconceived as no relief with regard to assessee’s claim of exemption either Section

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

condone the delay and admit the appeal for adjudication. 22. We have heard the parties and perused the materials on record. After carefully going through the order of learned First Appellate Authority, we are of the view that the grounds raised by the Department are thoroughly misconceived as no relief with regard to assessee’s claim of exemption either Section

SARNATH CO-OP HOUSING SOCIETY LTD,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

26. The length of the delay is a relevant matter which the court must take\ninto consideration while considering whether the delay should be condoned\nor not. From the tenor of the approach of the appellants, it appears that they\nwant to fix their own period of limitation for instituting the proceedings for\nwhich law has prescribed a period

SARNATH CO-OP HOUSING SOCIETY LTD,BHULABHAI DESAI vs. CIT(APPEAL), PIRAMAL CHAMBER

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

26. The length of the delay is a relevant matter which the court must take\ninto consideration while considering whether the delay should be condoned\nor not. From the tenor of the approach of the appellants, it appears that they\nwant to fix their own period of limitation for instituting the proceedings for\nwhich law has prescribed a period

SARNATH CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

26. The length of the delay is a relevant matter which the court must take\ninto consideration while considering whether the delay should be condoned\nor not. From the tenor of the approach of the appellants, it appears that they\nwant to fix their own period of limitation for instituting the proceedings for\nwhich law has prescribed a period

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

10 years), the condonation has to be granted as per the law and precedence. Under section 249(3) of the Act, the appellate authority may, on good and sufficient reason for the delay being shown, admit an appeal after the expiry of the period of limitation. 5.3 The exercise of discretion in condonation of delay in matters of limitation, such