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

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1995-96 Dcit-2(2)(1), M/S State Bank Of India, R. No.545, Financial Reporting & बनाम/ Aayakar Bhavan Taxation Department, 3Rd Vs. M.K. Road, Floor, Corporate Centre, Mumbai-400020 State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacs8577K

condoned. 3. So far as, the issue of grant interest u/s 244A of the Act, the ld. counsel for the assessee, contended that this issue is covered by the decision of the Tribunal in assessee’s own case for the Assessment Year 2001-02 & 2002-03, vide order dated 31/08/2015 in ITA Nos.6817, 6818, 6823 & 6824/Mum /2012

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

35) of section 10 Total 32,27,17,773/- 100% 3.14. Ld. CIT(A) observed that as per clause (f) of Explanation 1 to Sec. 115JB(2), only the expenditure relating to income other than income assessable u/s 10(38) was to be added while calculating book profits u/s 115JB profits. He, accordingly, directed the AO to add only

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)

ii) Order under section 201(1) and 201(1 A) passed beyond four years from the end of financial year which is barred by limitation and same ought to be cancelled (iii) not to treat the payment made by the appellant to the distributors of signals as a contract for work falling within the purview of section 194C

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

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

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

DCIT 9(1)(2), MUMBAI vs. ATLANTA LTD, MUMBAI

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

condone the delay of 85 days and admit the cross objection for hearing on merit. 5. Grounds no.(i) to (iii) of Revenue’s appeal corresponding to the grounds raised by the assessee in the cross objection relate to the deduction claimed by the assessee on expenditure incurred on construction of Mumbra bypass road on BOT basis. 6. Brief facts

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