NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

In the result, both the appeals of the assessee

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

12(1)(ac)(ii) of the Act, knowingly knowingly that it was a wrong section but to meet the limitation of filing application. wrong section but to meet the limitation of filing application. wrong section but to meet the limitation of filing application. 4.3 Though the ld CIT(A) recorded that application was not Though the ld CIT(A) recorded

BHAKTI TRUST,MUMBAI-400088 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Amarjit Singh

condone the delay in both the appeals filed by the assessee. 3. The fact in brief is that the assessee trust was registered u/s 12A of the Act vide registration no. DIT(E)/12A/37348/2002-03, dated 07.04.2003. Thereafter, the assessee submitted application u/s 12A, dated 12.05.2021 for re-registration in form 10AC under sub clause (i) of clause (ac) of subsection

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

1)(ac) that formally allows the ld.CIT(E) to condone the delay if reasonable cause is shown. We are of the considered view that the matter deserves to be restored to the file of the ld.CIT (E) for fresh consideration. The assessee society shall remain at liberty to file an application for the condonation of the delay involved

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purpose

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

condone the delay of 326 days. Ground No. 2: a. The Hon. Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional approval" in Form 10AC under Sub clause (i) of first proviso to sub-section (5) of section 80G r/w. rule 17A/11AA/2C, where the appellant had applied for the re-registration of the existing trust under

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purpose

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

condone the delay of 326 days. Ground No. 2: a. The Hon. Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional approval" in Form 10AC under Sub clause (i) of first proviso to sub-section (5) of section 80G r/w. rule 17A/11AA/2C, where the appellant had applied for the re-registration of the existing trust under

LIKEMINDED EDUCATION AND WELFARE SOCIETY ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

In the result, both appeals by the assessee are allowed\nfor statistical purposes

ac) of sub-section (1) of section 12A provide that application for the trusts or\ninstitution under the second regime shall be made to the principal Commissioner\nor Commissioner. The provisional registrations or provisional approval orre-\nregistrations or approvals in certain cases, under these clauses, are granted in an\nutomated manner and the respective rules have been amended accordingly

M/S. LIKEMINDED EDUCATION AND WELFARE SOCIETY ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, both appeals by the assessee are allowed\nfor statistical purposes

ac) of sub-section (1) of section 12A provide that application for the trusts or\ninstitution under the second regime shall be made to the principal Commissioner\nor Commissioner. The provisional registrations or provisional approval or re-\nregistrations or approvals in certain cases, under these clauses, are granted in an\nutomated manner and the respective rules have been amended accordingly

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

MS. ANAGHA AMAR AINAPURE,MUMBAI vs. CIT(A), MUMBAI

In the result, the appeal of the assessee bearing ITA 2664/Mum/2024 is allowed for statistical purpose

Bench: Shri Br Baskaran & Shri Anikesh Banerjee

delay of 17 months i.e. 500 days were condoned. 4. We heard the rival submission, considered the documents available in the record. The assessee is a trust and working in Dharavi, Mumbai in Slum area for education of the children. The Ld.AR for the assessee submitted a paper book which is kept in the record. The assessee is already registered

SHALEM ASSEMBLIES OF GOD MISSION,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

In the result, the appeal of the assessee bearing ITA 2664/Mum/2024 is allowed for statistical purpose

Bench: Shri Br Baskaran & Shri Anikesh Banerjee

delay of 17 months i.e. 500 days were condoned. 4. We heard the rival submission, considered the documents available in the record. The assessee is a trust and working in Dharavi, Mumbai in Slum area for education of the children. The Ld.AR for the assessee submitted a paper book which is kept in the record. The assessee is already registered

MOHANJI BHARAT WELFARE FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes in above terms

1)(ac)(iii) of the Act\nby adding proviso by Finance (No.2) Act, 2024 w.e.f. 01.10.2024 which\nprovides as under:-\n“Where the application is filed beyond the time allowed in sub clauses (i) to\n(vi), the Principle Commissioner or Commissioner may, if he considers that\nthere is a reasonable cause for delay in filing the application, condone such

PARAM NIKETAN FOUNDATION,MULUND WEST vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

In the result the appeal is allowed

12(1)(ac)(iv)", "12A(1)(ac)(iii)"], "issues": "Whether the rejection of the application for regular registration by the CIT(Exemptions) was justified on grounds of quoting a wrong section and lack of compliance, and if the delay in filing the appeal should be condoned

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)

AC are not mandatory but only directory in nature. 6. We have considered the submissions of both the parties and have perused the record of the case. Admittedly, at best the delay is of 46 minutes in filing the e-return. On account of this delay, the acknowledgement bears the date 1-10-2009. There can be several reasons

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)

AC are not mandatory but only directory in nature. 6. We have considered the submissions of both the parties and have perused the record of the case. Admittedly, at best the delay is of 46 minutes in filing the e-return. On account of this delay, the acknowledgement bears the date 1-10-2009. There can be several reasons

SHREE SAISEWA CHARITABLE SANSTHA,ANDHERI (W) vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

12. The CIT (EXMP), Mumbai failed to appreciate that this being the first time in life of all the assessee of submission of such type of application for 12AB, that to through e-portal, It was but obvious that a soft corner to be given to the assessee by providing an opportunity of being heard and to rectify any such

SHREE SAISEWA CHARITABLE SANSTHA,ANDHERI WEST vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

12. The CIT (EXMP), Mumbai failed to appreciate that this being the first time in life of all the assessee of submission of such type of application for 12AB, that to through e-portal, It was but obvious that a soft corner to be given to the assessee by providing an opportunity of being heard and to rectify any such

YOGA SANSKAR SUTRA FOUNDATION,THANE vs. ITO EXEMPTION, THANE

In the result, both the appeals in ITA Nos

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar & Yoga Sanskar Sutra V/S. Income Tax Officer (Exemptions) Foundation बनाम Qureshi Mansion, Gokhale Road, Nr Ramchandra Patil Thane, Naupada, Thane West, Thane – Ram Maruti Road, 400 602 Sandozbaugh – 400 607, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcy6878L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

12-02-2025] wherein it was held that “Where assessee trust was otherwise eligible for approval under section 80G, non-filing of application for approval under section 80G within six months of commencement of activities should not be an impediment in granting. registration under section 8OG. The real activity of the foundation will start from now as the trust will

DCIT (EXEMPTIONS)-2(1), MUMBAI vs. TATA EDUCATION AND DEVEOPMENT TRUST, MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

delay, if any, in making Application u/s 11(1)(c) for the Assessment Years 2009-2010 to 2011-2012 may please be condoned. Since, the part of the Income of the Trust is applied outside India, it is necessary to apply for an Order u/s.11(1)(c) and hence this Application. 6. Learned counsel submits that this plea