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

35(1)(ii) / (ia) / (iii or 80G, which was required to be filed on or before 30th June 2021 upto 31st was required to be filed on or before 30th June 2021 upto 31st was required to be filed on or before 30th June 2021 upto 31st March 202 March 2022 and similarly for application for approval

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 ()

35 or section 35AD or section 35CCC or section 35CCD or under any provisions of Chapter VI- A under the heading "C". Deductions in respect of certain incomes" other than the provisions of section 80JJAA; (ii) without set off of any loss carried forward or depreciation from any earlier assessment year, if such loss or depreciation is attributable

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. ITO 17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

ii) the date of receipt of Form No. 35 by the offi jurisdictional CIT(A). Thereafter, he shall decide the issue of jurisdictional CIT(A). Thereafter, he shall decide the issue of jurisdictional CIT(A). Thereafter, he shall decide the issue of condonation of delay if so required condonation of delay if so required. 3.6 It has also been submitted

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. INCOME TAX OFFICER-17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

ii) the date of receipt of Form No. 35 by the offi jurisdictional CIT(A). Thereafter, he shall decide the issue of jurisdictional CIT(A). Thereafter, he shall decide the issue of jurisdictional CIT(A). Thereafter, he shall decide the issue of condonation of delay if so required condonation of delay if so required. 3.6 It has also been submitted

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)

delay of 372 days in filing the present appeal is condoned. Accordingly, we proceed to adjudicate the grounds/additional grounds raised by the Assessee in the present appeal. 8. It is admitted position that the Assessee had returned loss for the Assessment Year 2019-2020. It has not been disputed by the Assessee that as per Section 36(1)(viia

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

delay of 372 days\nin filing the present appeal is condoned. Accordingly, we proceed to\nadjudicate the grounds/additional grounds raised by the Assessee in\nthe present appeal.\n8. It is admitted position that the Assessee had returned loss for the\n Assessment Year 2019-2020. It has not been disputed by the\nAssessee that as per Section 36(1)(viia

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

condoned the delay in filing the appeal. However, while upholding the addition on merits, the learned CIT(A) However, while upholding the addition on merits, the learned CIT(A) However, while upholding the addition on merits, the learned CIT(A) rejected the objections raised against rejected the objections raised against the initiation of reassessment the initiation of reassessment proceedings under

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from Section 135\nof the Company's Act r.w. schedule

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from section 135\nof the Company's Act r.w. schedule

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

35,610/- was raised. The last date to file the return of income was 07.10.2022 and thus, the last date to file form no. 10B was also 07.10.2022, the Assessee filed their Form no. 10B on 20.10.2022, i.e. with a delay of 13 days. The AO refused to condone this delay and thus denied the Assessee the benefit of Section

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

35, the appeal is delayed for 3615 days. The intimation under section 143(1) was passed on 27.02.2013 which was served upon the appellant on same date. Accordingly, the due date for filing the appeal to CIT(A) against the same was 27.03.2013, but the appeal has been filed on 20.02.2023. The appellant has not given any plausible explanation

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

35, the appeal is delayed for 3615 days. The intimation under section 143(1) was passed on 27.02.2013 which was served upon the appellant on same date. Accordingly, the due date for filing the appeal to CIT(A) against the same was 27.03.2013, but the appeal has been filed on 20.02.2023. The appellant has not given any plausible explanation

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

35, the appeal is delayed for 3615 days. The intimation under section 143(1) was passed on 27.02.2013 which was served upon the appellant on same date. Accordingly, the due date for filing the appeal to CIT(A) against the same was 27.03.2013, but the appeal has been filed on 20.02.2023. The appellant has not given any plausible explanation

NND AMBERNATH LLP,NAVI MUMBAI vs. ACIT 28(2), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

Delay is condoned. I.T.A. No. 4512/Mum/2025 2 4. Heard the parties. Orders of the authorities below carefully perused. 5. Facts of the case are that the assessee filed its return of income on 26/11/2014 declaring total income at Rs. 22,02,27,560/-. The return was selected for scrutiny and accordingly statutory notices were issued and served upon the assessee

AKANSHA YOGESH DESHMUKH,BPCL STAFF COLONY vs. ITO/DCIT INTERNATIONAL TAXATION MUMBAI, INCOME TAX BUILDING

1) of section\n270AA, the period beginning from the date on which the\napplication is made, to the date on which the order rejecting\nor\n1. in any other case, the date on which intimation of the\norder sought to be appealed against is served.\n2. Notwithstanding anything contained in sub-section (2),\nwhere an order has been made under

GEECEE VENTURES LIMITED ,MUMBAI vs. DCIT, CIRCLE 2(1)(1), MUMBAI

The appeal is allowed for statistical purposes

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay in filing appeal/cross objection is condoned. Ground No.1 and 2 of Department’s Appeal 11. Ground No.1 and 2 raised by the Revenue pertain to the directions issued by the CIT(A) to the Assessing Officer in relation to claim of deduction under Section 80IA of the Act. 12. On perusal of record, we find that the Assessee

ACIT-2(1)(1), MUMBAI vs. GEECEE VENTURES LIMITED, MUMBAI

The appeal is allowed for statistical purposes

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay in filing appeal/cross objection is condoned. Ground No.1 and 2 of Department’s Appeal 11. Ground No.1 and 2 raised by the Revenue pertain to the directions issued by the CIT(A) to the Assessing Officer in relation to claim of deduction under Section 80IA of the Act. 12. On perusal of record, we find that the Assessee

ASST. COMMISSIONER OF INCOME TAX 8(2)(1), MUMBAI, MUMBAI vs. PIRAMAL ENTERPRISES LIMITED, MUMBAI

In the result, the cross-objection of the assessee is allowed\nwhereas appeal of the Revenue is dismissed

condone the delay of three\ndays in filing the cross objection and admit the same for\nadjudication.\n4. Briefly stated, facts of the case are that the assessee had filed\nreturn of income on 31.10.2005 declaring total income at\nRs.43,80,32,246/- under the normal provisions of the Act and\nRs.1,98,56,14,437/- u/s 115JB