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

section 139(9) provides that if assessee rectifies the defect after the expiry of the said period of 15 days or further period granted by AO but before the assessment is made, the ld. AO may condone the delay

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

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 ()

condone delay), and termination of proceedings. The provisions in Section 5 (1) of the PMLA do not fall into any of these categories." 17. Hon'ble Bombay High Court has clearly noted that the directions of Hon'ble Supreme Court would not apply to statutes not mentioned in the order and brought out the scope of the reference to "other

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

139, be in 8 Aadivasi Welfare Foundation Form No. ITR-7 and be verified in the manner indicated therein; Provided that where an assessee is required to furnish a report of audit specified under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A , section 10AA, clause (b) of sub-section (1) of section

FRANSALIAN SOCIETY NALLASOPARA,VASAI THANE vs. INCOME TAX OFFICER EXEMPTION WARD - 1(3), MUMBAI, MUMBAI

The appeal of the appellant is dismissed

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

condonation of delay U/S 11 9(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

MR GANESH ANANDRAO INGULKAR ,MUMABI vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Bleganesh Anandrao Ingulkar V. Assistant Director Of Income-Tax Centralized Processing Center B/502, Shivram Park Income Tax Department Opp. Ashok Kedare Chowk Bengaluru, Karnataka-560500 Tembipada Road, Bhandup (W) Mumbai - 400078 Pan: Aappi6881C (Appellant) (Respondent) Assessee Represented By : Shri Ketan Ved Department Represented By : Shri S.N. Kabra

condone the delay and admit the appeal for adjudication. 6. On merits, brief facts of the case are assessee filed its return of income on 05.08.2019 declaring total income of ₹.21,56,790/-. Further, assessee filed revised return of income on 16.06.2020 by declaring the same income as declared in the original return of income. However, assessee claimed relief

ACIT, CIRCLE-3, THANE, ASHAR IT PARK THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

139(1) and availed benefit lower tax rate under section 115BAB - It made attempts to file Form 10-ID but could not filed same within prescribed time-limit - Thereafter, CBDT issued Circular No. 06 of 2022 providing a standing instruction to condone delay that occurred to assessee in filing of Form 10-ID Subsequently assessee was able to file Form

ACIT, CIRCLE-3, THANE, ASHAR, IT PARK, THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

139(1) and availed benefit lower tax rate under section 115BAB - It made attempts to file Form 10-ID but could not filed same within prescribed time-limit - Thereafter, CBDT issued Circular No. 06 of 2022 providing a standing instruction to condone delay that occurred to assessee in filing of Form 10-ID Subsequently assessee was able to file Form

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

condone the belated claim under section 80AC. under section 80AC. M/s Taskus India Pvt. Ltd. M/s Taskus India Pvt. Ltd. 5. The Learned Addl./ JCIT (A) has failed to appreciate that the 5. The Learned Addl./ JCIT (A) has failed to appreciate that the 5. The Learned Addl./ JCIT (A) has failed to appreciate that the subject adjustment carried

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

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

condoning the delay involved. 5. Heard the parties and perused the material available on record and given thoughtful considerations to the rival submissions of the parties. 6. In this case, the Assessee had declared its total income at “Rs.Nil” by filing its return of income u/s 139 of the Act on dated 29.11.2012 for the AY under consideration

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

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

139 taxmann.com 121, wherein the Hon'ble Tribunal while adjudicating the taxmann.com 121, wherein the Hon'ble Tribunal while adjudicating the taxmann.com 121, wherein the Hon'ble Tribunal while adjudicating the issue of similar provisions of due date under section 10(23C) of the Act, issue of similar provisions of due date under section 10(23C) of the Act, issue

DAMANI WELFARE AND CULTURAL ASSOCIATION,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, for statistical purposes, the appeal of assessee is dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 139(1). Similarly, the Hon’ble Jurisdictional High Court in the case of Little Angels Education Society vs. Union of India and Others in Writ Petition No.1061 of 2020 and Writ Petition No.1288 of 2020 vide judgment and order dated 25/03/2021 have also directed to condone the delay even beyond 365 days. Further the Hon’ble Gujarat High Court

STATE BANK OF INDIA- NRI BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condone the delay for filing the appeal and admit the appeal for adjudication on merit. appeal for adjudication on merit. 8.1 As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign leg is the ITAT G bench in decision in the case

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condone the delay for filing the appeal and admit the appeal for adjudication on merit. appeal for adjudication on merit. 8.1 As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign leg is the ITAT G bench in decision in the case

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condone the delay for filing the appeal and admit the appeal for adjudication on merit. appeal for adjudication on merit. 8.1 As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign leg is the ITAT G bench in decision in the case

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condone the delay for filing the appeal and admit the appeal for adjudication on merit. appeal for adjudication on merit. 8.1 As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign As far as taxability of the LTC containing foreign leg is the ITAT G bench in decision in the case