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 ()

23. In light of the above principles, the relevant part from Section 115BAA is reproduced below- "(5) Nothing contained in this section shall apply unless the option is exercised by the person in the prescribed manner on or before the due date specified under sub-section (1) of section 139 for furnishing the returns of income for any previous year

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)

23,006/- under Section 115JB of the Act. The return of income filed by the Assessee was processed under Section 143(1) of the Act on 28/04/2020 and returned loss of INR.2,06,090/- was accepted. Subsequently, the Learned PCIT, on examination of the of the record, noticed that in the return of income the Assessee had claimed deduction

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

condone the delay in filing Form No. 10A/10AB, as the same , as the same could not be filed in such cases wit could not be filed in such cases within the last extended date, i.e hin the last extended date, i.e., 30.09 .2023. 3. On consideration of the matter, with a view to avoid and mitigate 3. On consideration

KUDOS FINANCE AND INVESTMENTS PVT. LTD.,PUNE vs. ITO, WARD-14 (2)(1), MUMBAI

23,006/- under Section 115JB of the Act.\nThe return of income filed by the Assessee was processed under\nSection 143(1) of the Act on 28/04/2020 and returned loss of\nINR.2,06,090/- was accepted. Subsequently, the Learned PCIT, on\nexamination of the of the record, noticed that in the return of\nincome the Assessee had claimed deduction

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:-

23 | P a g e Page 24 of 33 17. (1) The option to be exercised in accordance with the provisions of the Explanation to sub-section (1) of section 11 in respect of income of any previous year relevant to the assessment year beginning on or after the 1st day of April, 2016 shall be in Form

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

delay may kindly be condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the Appellant. Appellant. 4. 4. Without prejudice to the above, 4. Without prejudice to the above, it is submitted that on the facts

STATE BANK OF INDIA-RBO II THANE WESTERN 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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA,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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA-ISB BRANCH,MUMBAI vs. DCIT-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

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

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

WIN CABLE & DATACOM P.LTD,MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

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

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

condoned the delay. 4. Now, coming to issue No. 1&2 in which the assessee took the plea of limitation. It is the argument of the representative of the assessee that the show-cause notice in all the cases were issued by the Assessing Officer on 23.9.2003, which was served upon the assessee on 24.9.2003 and the proceedings

M/S. PIK STUDIOS P. LTD (FORMERLY KNOWN AS PIK PEN PRIVATE LIMITED),MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, these appeals by the assessee stand dismissed

Bench: Shri Shamim Yahya & Shri Amarjit Singh.

condone the said delay. 4. Since the issues are common and connected, the appeals were heard together. These are being consolidated and hence disposed of together by this common order. 5. We note that for assessment years 1999-2000 to 2009-10 (except assessment year 2007-08) are appeals which were already adjudicated by the Tribunal vide order dated