DR. PRABHA ATRE FOUNDATION,MUMBAI vs. INCOME TAX EXEMPTION WARD 1(2), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2020-21

condoning the delay of filing of audit report in Form-10B, CPC disallowed the claim of expenditure incurred for the charitable purposes. Assessee has failed to follow the procedural guidelines to avail the benefit of exemption u/s.11 of the Act and thus he upheld the disallowance of expenditure incurred for the charitable purposes amounting to Rs.19

SHA HURGOWAN ANANDJI DESAI CHARITIES ,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC , BENGULURU

In the result, the appeal of the assessee

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

Ba Processing Centre, Bangalore (herein after referred to as the AO) ngalore (herein after referred to as the AO) on the grounds that the Appellant did not furnish Audit Report in on the grounds that the Appellant did not furnish Audit Report in on the grounds that the Appellant did not furnish Audit Report in Form 10 Form

SHREE SPANAN FOUNDATION,MUMBAI vs. INCOME TAX OFFICER-CPC BANGALURU, MUMBAI

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

delay in furnishing ITR as well in\naccordance with the provisions of Section 139(4A). Clearly,\nSection 12A (1)(ba) clearly specifies that the person in receipt of\nincome is required to furnish the ITR u/s 139(4A) within the time\nallowed under that Section. Thus, the appeal application suffers\nfrom twin defaults on the counts of furnishing

NEW BOMBAY MERCHANTS EDUCATIONAL FOUNDATION,NAVI MUMBAI vs. ACIT, CPC BANGALORE, CPC BANGALORE

In the result, the appeal of the assessee bearing ITA No

Bench: Shriamarjit Singh & Shri Anikesh Banerjee

delay in Form 10B which is obtained on 30/09/2016 under sub sections (2)of the section 33 and 34 of Bombay Public Trust, 1950. On the basis of this audit report the expenses are duly claimed by the assessee trust. During processing of return under section 143(1), the Ld.AO disallowed the exemption under section