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

BALMOHAN VIDYAMANDIR TRUST,MUMBAI vs. ITO (E) I(1), MUMBAI

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

Bench: Shri R.C.Sharma & Shri Pawan Singhassessment Year: 2008-09 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent) Assessment Year: 2009-10 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent)

delay in filing of appeal is condoned. 2. In the present appeal, one more application for intervener is filed by Shri Girish Rege. In the application the applicant contended that he is not opposing the relief prayed in the appeal, as the Trustees in majority have made certain statement before authorities below to justify the claim of relief by making

TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), 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

TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), 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

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

DCIT CIR 3, THANE vs. THE THANE DISTRICT CENTRAL CO. OP. BANK LTD, THANE

In the result, cross objection is allowed as indicated above and revenue’s appeal is dismissed

Bench: Shri Saktijit Dey () & Shri S. Rifaur Rahman ()

condoning the delay, we admit the cross objection for adjudication on merit. 6. Briefly the facts are, the assessee is a co-operative bank registered with the Government of Maharashtra. As stated by the assessing officer, the assessee is engaged in banking operation as per framework of Banking Regulation Act, 1949 and guidelines issued by Reserve Bank of India

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 ()

13) r.w.s. 1443 of the Act, dated 23- 9 Getinge Medical India Private Limited 07-2024. In an appeal against the order under section 143(3), the additions/dis-allowances made in intimation under section 143(1) cannot be challenged, as there is no automatic merger of the 143(1) intimation with the order u/s 143(3). In respect of merger reliance

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

C) ... CC no.8982/2016 was tagged with other appeals and the batch matters were decided by this Court on 13.12.2017. However, the following question was also raised in this instant appeal which was not the subject matter of these appeals. "(a) whether any excess expenditure Incurred by the trust/ charitable institution in earlier assessment year could be allowed

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

C) ... CC no.8982/2016 was tagged with other appeals and the batch matters were decided by this Court on 13.12.2017. However, the following question was also raised in this instant appeal which was not the subject matter of these appeals. "(a) whether any excess expenditure Incurred by the trust/ charitable institution in earlier assessment year could be allowed

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

C) ... CC no.8982/2016 was tagged with other appeals and the batch matters were decided by this Court on 13.12.2017. However, the following question was also raised in this instant appeal which was not the subject matter of these appeals. "(a) whether any excess expenditure Incurred by the trust/ charitable institution in earlier assessment year could be allowed

KUDOS FINANCE AND INVESTMENT PVT LTD,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-6, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

c) of the Act against the order dated 30 March 2024 passed by the Principal Commissioner of income-Tax, Mumbai (hereinafter referred to as 'the learned PCIT') under section 263 of the Act on the following grounds which are independent and without prejudice to each other. On the facts and circumstances of the case and in law, the learned PCIT

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:-

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.” The Memorandum explaining the clauses in Finance Act, 2015 stipulates that said Form No. 10 is to be filed before the due date for filing

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

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

c) Thereafter, once again the CBDT vi Thereafter, once again the CBDT vide Circular de Circular No.8/2022 dated 31/03/2022 on consideration of difficulties in electronic dated 31/03/2022 on consideration of difficulties in electronic dated 31/03/2022 on consideration of difficulties in electronic filing of Form No.10AB as stipulated in Rule 2C or 11AA or 17A filing of Form No.10AB as stipulated

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -17(3), MUMBAI

In the result, Revenue's appeal is dismissed

C)\nCC no.8982/2016 was tagged with other appeals and the batch\nmatters were decided by this Court on 13.12.2017. However, the\nfollowing question was also raised in this instant appeal which was not\nthe subject matter of these appeals.\n\"(a) whether any excess expenditure Incurred by the trust/ charitable\ninstitution in earlier assessment year could be allowed

TATA EDUCATION TRUST,MUMBAI vs. ACIT-17(3), MUMBAI

In the result, Revenue's appeal is dismissed

C)\nCC_no.8982/2016 was tagged with other appeals and the batch\nmatters were decided by this Court on 13.12.2017. However, the\nfollowing question was also raised in this instant appeal which was not\nthe subject matter of these appeals.\n\"(a) whether any excess expenditure Incurred by the trust/ charitable\ninstitution in earlier assessment year could be allowed

ASSISTANT COMMISSIONER OF INCOME TAX- 26(1), MUMBAI, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue's appeal is dismissed

C)\nCC_no.8982/2016 was tagged with other appeals and the batch\nmatters were decided by this Court on 13.12.2017. However, the\nfollowing question was also raised in this instant appeal which was not\nthe subject matter of these appeals.\n\"(a) whether any excess expenditure Incurred by the trust/ charitable\ninstitution in earlier assessment year could be allowed

TATA EDUCATION TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-17(3), MUMBAI

In the result, Revenue's appeal is dismissed

C)\nCC_no.8982/2016 was tagged with other appeals and the batch\nmatters were decided by this Court on 13.12.2017. However, the\nfollowing question was also raised in this instant appeal which was not\nthe subject matter of these appeals.\n\"(a) whether any excess expenditure Incurred by the trust/ charitable\ninstitution in earlier assessment year could be allowed