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)

c)]. The Ld. CIT(A) further held that the amended provisions of section 11(2)(a) of the Act held that the appellant has not fulfilled the pre-condition to file the requisite report within the prescribed due date mentioned u/s. 13(1) of the Act. The Ld. CIT(A) at paragraph 5.4.3 also held that the appellant has informed

SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, 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 Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

c) the statement referred to in clause (a) is furnished on or before the due date specified under sub the due date specified under sub-section (1) of section 139 for section (1) of section 139 for furnishing the return of income for the previous year: furnishing the return of income for the previous year: *****************************************” *****************************************” 4.1 Thus

ACIT, CIRCLE-3, THANE, ASHAR, IT PARK, THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

119(2)(b) to condone delay in filing Form 10-IC However, same was rejected on ground that authority was not empowered to condone delay in view of Circular No. 6 of 2022 - It was noted that it was bonafide belief of Chartered Accountant being statutory auditor of assessee that he had already filed Form 10-IC However, after having

ACIT, CIRCLE-3, THANE, ASHAR IT PARK THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

119(2)(b) to condone delay in filing Form 10-IC However, same was rejected on ground that authority was not empowered to condone delay in view of Circular No. 6 of 2022 - It was noted that it was bonafide belief of Chartered Accountant being statutory auditor of assessee that he had already filed Form 10-IC However, after having

SHREE DADAR JAIN PAUSHADHSHALA TRUST,MUMBAI vs. ITO (E_ - 1(2), MUMBAI

In the result, the appeal of the assessee in ITA no

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

condoning the delay and in exercise of the powers conferred under section 119(2)(b) of the Act, the Central Board of Direct Taxes hereby authorizes the Commissioners of Income-tax, to admit belated applications in Form No. 9A and Form No.10 in respect of AY 2016-17 where such Form No. 9A and Form No.10 are filed after

ADVERTISING AGENCIES ASSOCIATION OF INDIA (EARLIER REGISTERED UNDER THE SOCIETIES ACT 1860 AS ADVERTISING AGENCIES ASSOCIATION OF INDIA CONVERTED INTO COMPANY),MUMBAI vs. I.T.O. (EXEMPTION)-1(1), MUMBAI

The appeal of the appellant is dismissed

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

2)(b) to the CITS/CCITs/PCCITs. c) The power to condone the delay has not been given to Appellate Authorities, or enshrined in section 246 or 246 A or 253. Other than Section 119

TASKUS INDIA PRIVATE LIMITED,MUMBAI vs. CIRCLE 8(3)(1), MUMBAI

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

delay in filing the return of income when Appellant otherwise satisfies conditions under sec Appellant otherwise satisfies conditions under section 80JJAA. tion 80JJAA. 4.2. The Learned Addl./ JCIT (A) ought to have appreciated that 4.2. The Learned Addl./ JCIT (A) ought to have appreciated that 4.2. The Learned Addl./ JCIT (A) ought to have appreciated that the Appellant has sufficient

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

condone the delay in filing application in Form No. 10AB. The said legal position further gets fortified by the fact that the CBDT on multiple position further gets fortified by the fact that the CBDT on multiple position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the occasions

LODHA DEVELOPERS LTD(FORMERLY KNOWN AS LODHA DEVELOPERS PRIVATE LIMITED),MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

section 119, condone the delay in order to avoid undue hardship. 8. In the present case it cannot be said that the delay was, in any manner, mala fide. On the contrary, the assessee was vigilant enough to file the return at the midnight. We, therefore, condone the delay in filing the return

DCIT CENT. CIR. -7(3), MUMBAI vs. PALAVA DWELLERS PVT. LTD. , MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

section 119, condone the delay in order to avoid undue hardship. 8. In the present case it cannot be said that the delay was, in any manner, mala fide. On the contrary, the assessee was vigilant enough to file the return at the midnight. We, therefore, condone the delay in filing the return

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c. providing facilities and amenities to the devotees for darshan of the deity and for offering prayers or performing any religious service or ceremony in the Temple: d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c. providing facilities and amenities to the devotees for darshan of the deity and for offering prayers or performing any religious service or ceremony in the Temple: d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c. providing facilities and amenities to the devotees for darshan of the deity and for offering prayers or performing any religious service or ceremony in the Temple: d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c. providing facilities and amenities to the devotees for darshan of the deity and for offering prayers or performing any religious service or ceremony in the Temple: d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust

GROWMORE EXPORTS LTD,MUMBAI vs. DCIT CC 31, MUMBAI

In the result, the assessee ‘s appeal for the assessment year 2008-09

Bench: Shri Jason P. Boaz & Shri Ram Lal Negi

delay of 16 and 52 days. In this view of the matter, we condone assessment years 1992-93 and 2008-09and admit the appeals for adjudication on merits. ORDER 3. In this appeal, the assessee has raised the following grounds:- “Grounds of appeal against the order dated 31.01.2014 u/s. 250 of the Act passed by the Ld. Commissioner

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question

ANA CHARITABLE TRUST,THANE vs. INCOME TAX OFFICER, EXEMPTION WARD, THANE, THANE

In the result, the appeal in ITA No

Bench: Shri Prashant Maharishi & Shri Anikesh Banerjee

119(2) of the Act and decide on merit. 3. The Pr. Chief Commissioner/Chief Commissioner of Income-tax, as the case may be, while entertaining such applications for condonation of delay in filing form No. 9A and Form No. 10, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Form within the stipulated time

GAKKO BUNKA EDUCATIONAL AND CULTURAL SOCIETY ,MUMBAI vs. THE COMM. OF INCOME TAX (NFAC), MUMBAI

In the result, appeal of the assessee is partly allowed, for statistical purpose

Bench: Shri Kuldip Singh() & Shri Om Prakash Kant ()

c) the statement referred to in clause (a) is furnished on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for the previous year: Provided that in computing the period of five years referred to in clause (a), the period during which the income could 4 ITA 2724/Mum/2022

BHAVESH GHANSHYAM ADVANI,MUMBAI vs. CIT(INTL TAX)-1,, MUMBAI

In the result, appeals filed by the assessee are dismissed

Bench: Shri Aby T Varkey & Shri Gagan Goyal

condoned the delay with a direction to the concerned Commissioner for fresh adjudication in accordance with law. 6. Against this order of ITAT, Revenue filed Miscellaneous Application (M.A.) vide M.A. No. 126/Mum/2019 under section 254(2) of the Act. In its M.A., Department raised the ground that order passed under section 119(2)(b) of the Act is not appealable