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

124(1)(ac)(iii) of the Act,\nciting the following reasons:\n\"Thus, the application for regularization of provisional approval in Form\n10AB filed by the assessee is not allowable on the ground of late filing of\napplication and violation of provisions of section 11 of the Act\".\n5.2\nIt is contented by the ld.AR that evident that the assessee

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

124(1)(ac)(iii) of the Act,\nciting the following reasons:\n\"Thus, the application for regularization of provisional approval in Form\n10AB filed by the assessee is not allowable on the ground of late filing of\napplication and violation of provisions of section 11 of the Act\".\n5.2\nIt is contented by the ld.AR that evident that the assessee

ACIT CIRCLE-4(3)(1), MUMBAI, MUMBAI vs. KHADAMAT INTEGRATED SOLUTIONS PVT LTD, MUMBAI

In the result, Cross Objection filed by the Assessee is allowed,\nwhereas the appeal filed by the Revenue Department stands\ndismissed as infructuous

delay of 94 days in filing of CO, is condoned.\n5.\nComing to Cross Objection, the Assessee has raised additional\ngrounds, such as order passed under section 143(3) of the Act is\ninvalid and bad in the eyes of law. Further, the notice under section\n143(2) of the Act has been issued by the invalid Authority and\nhence

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

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

124(1)(ac)[iv) Le. where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section 11 and not for regularisation of provisional registration. Hence this Application is hereby rejected" However, all the required details were already submitted along with the application and also again forward all the details

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

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

124(1)(ac)[iv) Le. where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section 11 and not for regularisation of provisional registration. Hence this Application is hereby rejected" However, all the required details were already submitted along with the application and also again forward all the details

AVINASH AMITA JAIN FOUNDATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

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

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

delay occurred due to a bona fide mistake in filing the application in Form No. 10AB instead. The relevant part of submission before the Ld. CIT(E) as mentioned on paper book page No. 122 is reproduced as under: ―Sub: Reply to Notice received u/s 124(1)(ac)(il) of the Income Tax Act, 1961 In addition to our previous

SIR DORABJI TATA TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

1)(ac)(i) of the Income Tax Act, 1961 (hereinafter referred to as Act). are taken up together and disposed of by this common order. 2. At the outset, we find that there is a delay in filing of appeal by the assessee by three days. We find that the order of the ld. PCIT has been passed during Covid

SIR RATAN TATA PARSI MATHERAN CONVALESCENT HOME,MUMBAI vs. CIT (EXEMPTIONS) , MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

1)(ac)(i) of the Income Tax Act, 1961 (hereinafter referred to as Act). are taken up together and disposed of by this common order. 2. At the outset, we find that there is a delay in filing of appeal by the assessee by three days. We find that the order of the ld. PCIT has been passed during Covid

SIR RATAN TATA TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

1)(ac)(i) of the Income Tax Act, 1961 (hereinafter referred to as Act). are taken up together and disposed of by this common order. 2. At the outset, we find that there is a delay in filing of appeal by the assessee by three days. We find that the order of the ld. PCIT has been passed during Covid

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

1), Nagpur. During the course of appellate proceedings, the learned counsel of the assessee has made the following submissions, as mentioned in para number 7 of the said case, the relevant para which resembles facts of our case in respect of satisfaction note is reproduced as under : 7. Learned counsel of the assessee made written as well oral submissions

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

1), Nagpur. During the course of appellate proceedings, the learned counsel of the assessee has made the following submissions, as mentioned in para number 7 of the said case, the relevant para which resembles facts of our case in respect of satisfaction note is reproduced as under : 7. Learned counsel of the assessee made written as well oral submissions

DCIT CEN CIR 4(2), MUMBAI vs. SUDHAKAR M. SHETTY, MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

1), Nagpur. During the course of appellate proceedings, the learned counsel of the assessee has made the following submissions, as mentioned in para number 7 of the said case, the relevant para which resembles facts of our case in respect of satisfaction note is reproduced as under : 7. Learned counsel of the assessee made written as well oral submissions

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT