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

139(1) read with Section 80AC. M/s Taskus India Pvt. Ltd. M/s Taskus India Pvt. Ltd. 4.4 The appellant submitted that the delay in f The appellant submitted that the delay in f The appellant submitted that the delay in finalizing the accounts and obtaining the statutory audit resulted in a accounts and obtaining the statutory audit resulted

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

139(1) are to be satisfied and both are mandatorily to be complied with both are mandatorily to be complied with. Accordingly, the ccordingly, the question of law is answered in favour of the Revenue and against the question of law is answered in favour of the Revenue and against the question of law is answered in favour

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:-

delay in filing Form No. 10 electronically. The assessee submitted that only ground for denial of deduction u/s 11(2) of the 1961 Act was non filing of Form No. 10 electronically in time before expiry of time allowed u/s 139(1) of the 1961 Act. The assessee claimed that Section 11(2) of the 1961 Act which provide

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 ()

delay in filing Form 10- IC shall be condoned and the assessee shall be allowed to file the form within the extended time, provided that the following conditions are satisfied: 26 Getinge Medical India Private Limited 1. the assessee has exercised the option under section 115BAA in the return of income filed within the due date specified under section 139

M.P.RE-CYCLING CO. PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, appeal of the assessee is allowed

1). 139(4) provides for filing of revised return within the period prescribed therein and subsection (5) of 139 provides that any person may file revise return if he discovers any omission or any wrong statement. 11. However, Subsection (9) of Section 139 provides that if AO finds the return of income furnished by the assessee defective, then

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return". The adjustments under clause (vi) above are no longer permissible after lst April 2018. Clearly, thus, there is a significant paradigm shift in the processing of income tax returns under section

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return". The adjustments under clause (vi) above are no longer permissible after lst April 2018. Clearly, thus, there is a significant paradigm shift in the processing of income tax returns under section

M/S. LAVINO KAPUR COTTONS PVT. LTD,MUMBAI vs. DCIT CIR 3(2) (1) , MUMBAI

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2102 & 2103/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18 & 2018-19) Dcit Cir-3(2)(1), M/S Lavino Kapur Cottons Aayakar Bhavan, Pvt. Ltd. बिधम/ Maharshi Karve Road, 121/122, Mittal Chambers, Vs. Churchgate, Nariman Point, Mumbai-400 020 Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacl0824C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Surinder Mehra, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवाईकीतारीख/ : 02.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 10.09.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2017-18 & 2018-19. 2

delay in filing the appeals and there is a reasonable cause, therefore appeal of the assessee is condoned. 4. The ground taken before us is that, Ld. First Appellate Authority has erred in law and on facts in holding addition u/s 3 I.T.A. No. 2102 & 2103/Mum/2021 M/S Lavino Kapur Cottons Pvt. Ltd 36(1)(va) on account of late deposit

AADIVASI WELFARE FOUNDATION,JHARKHAND vs. ASSESSING OFFICER, EXEMPTION WARD 1(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalaadivasi Welfare Foundation, Plot No. 8185, Sri Krishna Road, Near Srinath University, Dindli Basti, Majhitola, Adityapur, Pan No. Aarca5995N ...... Appellant Vs. Ao (Exem.) Ward-1(1), Pratistha Bhavan, Church Gate, M. K. Road, Mumbai-400 020 ..... Respondent

condonation of delay U/s. 119(2)(b) of the Income-tax Act, 1961 (Act). However, in those cases where the Income Tax Returns have also been filed beyond the due date prescribed under section 139(1

RIGHT TIGHT FASTNERS PVT. LTD.,MUMBAI vs. ACIT-11 (1)(1), MUMBAI

In the result, this appeal by the assessee stands dismissed

Bench: Shri Shamim Yahya, Am & Shri Pavan Kumar Gadale, Jm Right Tight Fastners Pvt. Ltd. Acit-11(1)(1) 18-A/31, Manish Kaveri, Four Aayakar R. Bhavan, M. K. Road, Bunglows, Andheri (W), Vs. Mumbai-400 020 Mumbai-400 053

Section 139(1) of the Act. In response to the same, the assessee has, vide letter dated 1 7.03.2015 informed that a petition has been filed with The Member of Income Tax Central Board of Direct Tax, New Delhi vide letter dated 17.03.2015 for condonation of the delay

GILBARCO VEEDER,COIMBATORE vs. DCIT CIR 1(1)(2), MUMBAI

In the result, the assessee’s appeal is allowed

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm

139(5) which was filed on time. This claim of deprecation in the revised return cannot be denied solely on the ground that it was not claimed in the original return. The issue raised by the ld. CIT(A) for seeking condonation for delay in filing in term of section 119(2)(b) is irrelevant in term of the above

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

1) of section 12A of the Act, up to 30/09/2023. up to 30/09/2023. Thus, no further extension of time has been granted ther extension of time has been granted for application under clause (iii) of first proviso to sub for application under clause (iii) of first proviso to sub-section (5) of section (5) of section

DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

condone the delay and hence the appeals are the appeals are admitted for hearing admitted for hearing on merits. 4. All the grounds raised by the Department are inter- All the grounds raised by the Department are inter All the grounds raised by the Department are inter related and inter related and inter-connected and relates to challenging

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

condone the delay and hence the appeals are the appeals are admitted for hearing admitted for hearing on merits. 4. All the grounds raised by the Department are inter- All the grounds raised by the Department are inter All the grounds raised by the Department are inter related and inter related and inter-connected and relates to challenging

VIIKING MEDIA & ENTERTAINMENT PVT. LTD,MUMBAI vs. ACIT (IT) CENTRAL CIR4(4), MUMBAI

In the result, appeal filed by the assessee is partly allowed as indicated above

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blev. Acit – Central Circle-4(4) Viiking Media & Entertainment Pvt Ltd., 604-065, 6Th Floor, Gateway Plaza, Air India Building Hiranandani Garden Nariman Point, Mumbai – 400 021 Central Avenue, Powai, Mumbai - 400076 Pan: Aaacj9884E (Appellant) (Respondent) Shri Neelkant Khandelwal Assessee Represented By : Ms. Richa Gulati Department Represented By :

condone the delay in filing of appeal by the assessee and proceed to adjudicate the appeal on merit. 7. The assessee has raised the following grounds of appeal in the memorandum of appeal filed in Form no 36 :– “The following grounds of appeal are independent of and without prejudice to one another – 1. The Assistant Commissioner of income-tax, Central

CAREGIVER SAATHI FOUNDATION,GOREGAON MUMBAI vs. DY.DIRECTOR OF INCOME TAX CPC BENGLURU, DY.DIRECTOR OF INCOME TAX CPC BENGLURU

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 Rahul Chaudhary () Assessment Year: 2022-23 Caregiver Saathi Foundation, Dy. Cit, Cpc 1703, Sienna Tower Wing-B, Lodha Bengluru-560100. Vs. Florenza, Western Express Highway N Ext, To Hub Mall, Goregaon, Mumbai-400063. Pan No. Aaicc 5644 B Appellant Respondent

139(1).The appellant has failed to fulfill the conditions for allowing accumulation of to fulfill the conditions for allowing accumulation of to fulfill the conditions for allowing accumulation of income under section 11(1) of the IT Act. The appellant income under section 11(1) of the IT Act. The appellant income under section 11(1

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

ITO 22(3)(1), NAVI MUMBAI vs. CRESCENT CONSTRUCTION, NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

1 to the section confines the duty to the disclosure of all primary and material facts necessary for the assessment, fully and truly. As to what are material or primary facts would depend upon the facts and circumstances of each case and no universal formula may be attempted. The legal or factual inferences from those primary or material facts