ASST CIT CIR 6(1)(2), MUMBAI vs. ASK INVESTMENT MANAGERS P.LTD, MUMBAI

The appeal of the Revenue is allowed for statistical

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

condone the delay in filing the cross-objection. ITA. No.534/Mum/2017 10 M/s Ask Investment Managers Pvt. Ltd. 3.20. Thereafter, vide further order dated 10-9-2014 the cross objection, filed by assessee, was also directed to be listed along with the appeal before the Special Bench for disposal in accordance with law. Accordingly, we first proceed to decide the main

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

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

MARKOLINES INFRA PVT LTD.,BELAPUR vs. ACIT/DCIT CIRCLE-15(1)(1), MUMBAI

condoned.\n7.\nThe primary contention of the assessee is that the impugned\ndisallowance u/s 36(1)(va) of the Act was made vide intimation issued u/s\n143(1) of the Act without giving prior intimation to the assessee about the\naforesaid adjustment and therefore the opportunity of raising objection against\nthe proposed adjustment was not granted to the assessee. Accordingly

HEMCHAND CHINTAMAN PATIL,THANE vs. ITO, THANE

In the result, the appeal filed by the assessee stands dismissed

Bench: Hon’Ble Shri Sandeep Gosain& Shri Omkareshwar Chidarahemchand Chintaman Patil, Vs. Income Tax Officer 202, Lovely Palace No.2, Qureshi Mansion, Kharigaon, B. P. Road, 2Nd Floor, Gokhale Bhayander (East), Road, Naupada, Teen Thane - 401105. Haath Naka, Thane (W), Thane – 400602. Pan/Gir No. Amapp3180E (Applicant) (Respondent) Assessee By None Revenue By Shri Aditya Rai (Sr. Dr.)

condoning such an inordinate delay of 162 days. Further, it is noted that the assessment order was duly served upon the appellant through electronic means on registered e-mail as per Rule 127 of Income Tax Rules, 1962. The Rule-127 is reproduced as under :- "(1) For the purposes of sub-section (1) of section 282

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Applying the same principles to the above issue, if the additional evidence is admitted, the highest that can happen is that the case will be decided on merit. 8. The appellant prays that the above mentioned additional evidences may kindly

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Applying the same principles to the above issue, if the additional evidence is admitted, the highest that can happen is that the case will be decided on merit. 8. The appellant prays that the above mentioned additional evidences may kindly

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Applying the same principles to the above issue, if the additional evidence is admitted, the highest that can happen is that the case will be decided on merit. 8. The appellant prays that the above mentioned additional evidences may kindly

ACIT-15(1)(1), MUMBAI vs. M/S MARKOLINES INFRA PVT LTD, MUMBAI

condoned.\n7.\nThe primary contention of the assessee is that the impugned\ndisallowance u/s 36(1)(va) of the Act was made vide intimation issued u/s\n143(1) of the Act without giving prior intimation to the assessee about the\naforesaid adjustment and therefore the opportunity of raising objection against\nthe proposed adjustment was not granted to the assessee. Accordingly

CROMPTON GREAVES LTD,MUMBAI vs. CIT -6, MUMBAI

In the result, the appeals filed by the assessee company in ITA no

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kochar"ी शैल" कुमार यादव, "या"यक सद"य एवं "ी "ी रिमत कोचर, लेखाकार सद"य के सम" । आयकर अपील सं./I.T.A. No. 1994/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 2836/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) M/S Crompton Greaves बनाम/ Cit – 6,Mumbai, Ltd.,6Th Floor, C.G. House, 5Th Floor, V. Dr. A.B. Road, Worli, Aayakar Bhavan, Mumbai – 400 030. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc3840K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By Shri Pradeep N. Kapasi Revenue By : Shri C.W. Angolkar सुनवाई क" तार"ख /Date Of Hearing : 29-10-2015 घोषणा क" तार"ख /Date Of Pronouncement : 01-02-2016

282 (SC), CIT v. Mangal Castings, 303 ITR 23 (P&H) and CIT v. MEPCO Industries Ltd., 294 ITR 121 (Mad.). In reply to the notice dated 06.12.2012 u/s 263 of the Act, the assessee company submitted that both on merits as well as on technical grounds the assessment order dated 28.12.2010 passed

MARKOLINES INFRA PRIVATE LIMITED,MUMBAI vs. ACIT/DCIT CIRCLE 15(1)(1) , MUMBAI

In the result, the appeal by the assessee for the assessment year 2020-

Bench: Shri Sandeep Singh Karhailshri Gagan Goyaland

condoned. 7. The primary contention of the assessee is that the impugned disallowance u/s 36(1)(va) of the Act was made vide intimation issued u/s 143(1) of the Act without giving prior intimation to the assessee about the aforesaid adjustment and therefore the opportunity of raising objection against the proposed adjustment was not granted to the assessee. Accordingly

SHRI GANADHIRAJ CO OP HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 41(2)(5), MUMBAI

In the result, all the appeals for AY 2012-13, 2014-15 & 2015-16 are allowed

Bench: Shri Pawan Singh & Shri Girish Agrawal

section 143(1)(a) of the Act before making adjustment. Copy of such show cause notice issued by ld CIT(A) is placed on record. The assessee made compliance of such notice. Thus, admittedly there was no show cause on the issue of condonation of delay by Ld. CIT(A). Not seeking response of assessee on such issue itself shows

SHRI GANDHIRAJ CO OP HOUSING SOCIETY LTD ,MUMBAI vs. ITO, WARD 41(2)(5), MUMBAI

In the result, all the appeals for AY 2012-13, 2014-15 & 2015-16 are allowed

Bench: Shri Pawan Singh & Shri Girish Agrawal

section 143(1)(a) of the Act before making adjustment. Copy of such show cause notice issued by ld CIT(A) is placed on record. The assessee made compliance of such notice. Thus, admittedly there was no show cause on the issue of condonation of delay by Ld. CIT(A). Not seeking response of assessee on such issue itself shows

SHRI GANADHIRAJ CO OP HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 41(2)(5), MUMBAI

In the result, all the appeals for AY 2012-13, 2014-15 & 2015-16 are allowed

Bench: Shri Pawan Singh & Shri Girish Agrawal

section 143(1)(a) of the Act before making adjustment. Copy of such show cause notice issued by ld CIT(A) is placed on record. The assessee made compliance of such notice. Thus, admittedly there was no show cause on the issue of condonation of delay by Ld. CIT(A). Not seeking response of assessee on such issue itself shows

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

282 held that "a religious denomination or organization enjoys complete autonomy in the matter of deciding as to what rites and ceremonies are essential according to the tenets of the religion they hold and no outside authority has any jurisdiction to interfere with their decision in such matters." 14. This position was reiterated by the Supreme Court in RatilalPanachand Gandhi

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

282 held that "a religious denomination or organization enjoys complete autonomy in the matter of deciding as to what rites and ceremonies are essential according to the tenets of the religion they hold and no outside authority has any jurisdiction to interfere with their decision in such matters." 14. This position was reiterated by the Supreme Court in RatilalPanachand Gandhi

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

282 held that "a religious denomination or organization enjoys complete autonomy in the matter of deciding as to what rites and ceremonies are essential according to the tenets of the religion they hold and no outside authority has any jurisdiction to interfere with their decision in such matters." 14. This position was reiterated by the Supreme Court in RatilalPanachand Gandhi

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

282 held that "a religious denomination or organization enjoys complete autonomy in the matter of deciding as to what rites and ceremonies are essential according to the tenets of the religion they hold and no outside authority has any jurisdiction to interfere with their decision in such matters." 14. This position was reiterated by the Supreme Court in RatilalPanachand Gandhi