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

section 250 of the Income Tax Act, 1961 [hereinafter referred to as\n“the Act”] for the A.Y. 2020-21, wherein the appeal of the assessee was\ndismissed as not maintainable.\n2. The brief facts of the case are that the assessee company is incorporated\nu/s 12 of the Companies Act which is formed for the betterment of blind\npeople

ANUP AJAY DANDAPAT,NALLASOPARA vs. ITO WARD 4(1), THANE

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: SHRI. OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

section 69A is not applicable. d. Arbitrarily rejecting details of cash deposits even though each and every details was submitted about the source and nature of receipt including confirmation of accounts of 3 parties and the applicable income is duly shown in the return of income. 3. In the facts and circumstances of the case and in law, the learned

SAGAR PREMISES CO-OPERATIVE SOCITEY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC BENGALURU INCOME TAX OFFICER -17(3)(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shir Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blesagar Premises Co-Operative Society Ltd., V. Income Tax Officer – 17(3)(1) 327, Sagar Premises, Narshi Natha Street Kautilya Bhavan Kharek Bazar, Masjid (W), Mumbai - 400009 Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aamas0482M (Appellant) (Respondent)

234F of Income Tax Act, 1961, even though the return was filed on 24.09.2018 i.e. within due date under section 139(1) of Income Tax Act, 1961 as the extended due date for assessee whose accounts are audited under any other law was 31.10.2018. 4. Appellant craves leave to add further grounds or to amend or alter the existing grounds