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

MR GANESH ANANDRAO INGULKAR ,MUMABI vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Bleganesh Anandrao Ingulkar V. Assistant Director Of Income-Tax Centralized Processing Center B/502, Shivram Park Income Tax Department Opp. Ashok Kedare Chowk Bengaluru, Karnataka-560500 Tembipada Road, Bhandup (W) Mumbai - 400078 Pan: Aappi6881C (Appellant) (Respondent) Assessee Represented By : Shri Ketan Ved Department Represented By : Shri S.N. Kabra

condone the delay and admit the appeal for adjudication. 6. On merits, brief facts of the case are assessee filed its return of income on 05.08.2019 declaring total income of ₹.21,56,790/-. Further, assessee filed revised return of income on 16.06.2020 by declaring the same income as declared in the original return of income. However, assessee claimed relief

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condonation of delay. Assessee filed an affidavit dated 21.02.2018 and submitted as under: - 2) “That I am working as a Junior Accountant in the Accounts Department of M/s. Om Swami Smaran Developers Private Limited. Whereas, Mr. Nilesh Mehta is my senior and he is designated as a Senior Accountant. 3) That in case of M/s. Om Swami Smaran Developers Private

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condonation of delay. Assessee filed an affidavit dated 21.02.2018 and submitted as under: - 2) “That I am working as a Junior Accountant in the Accounts Department of M/s. Om Swami Smaran Developers Private Limited. Whereas, Mr. Nilesh Mehta is my senior and he is designated as a Senior Accountant. 3) That in case of M/s. Om Swami Smaran Developers Private

DCIT 5(3)(1), MUMBAI vs. M/S SERCO BPO PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed and the CO filed by the assessee is dismissed as infructuous

Bench: Shri Om Prakash Kant & Shir Pavan Kumar Gadaledcit – 5(3)(1) Vs. M/S Serco Bpo Pvt Room No. 573, Ltd.(As Successor Of Aayakar Bhavan, Intelnet Global Service Mumbai – 400 020. Pvtltd),Teleperformance Tower, Plot Cst No. 1406-A/28, Mindspace, Goregaon (W), Mumbai -400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent Co No. 136/Mum/2022 [Arising Out Of 2354/Mum/2022] (A.Y: 2009-10) Teleperformance Global Vs. Dcit – 5(3)(1) Service Pvt Ltd(Earlier Room No. 573, Serco Bpo Pvt Ltd), Aayakar Bhavan, Teleperformance Tower, Mumbai – 400020. Plot Cst No. 1406-A/28, Mindspace, Goregaon(W) Mumbai- 400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent

67,940/-. It has been found that although the assessee has been objecting that the said amount of share premium has been shown in the securities premium account in the reserves and surplus of the Balance Sheet filed during the year, the issue of share premium was never been discussed anywhere in the assessment order as well

MOHANJI BHARAT WELFARE FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes in above terms

67 to 77 of the paper book-1.\nAs per Form 10AC placed at page 78 to 80 of the paper book-1, the\nprovisional registration was granted o 18.01.2022 from AY 2022-23 to\nAY 2024-25. As per the affidavit filed on behalf of the deponent\nMadhusudan Rajagopalan dated 1st April 2025, the provisional\nregistration granted vide Form

NILESH JANARDAN THAKUR,MUMBAI vs. ITO 25(1)(4), MUMBAI

In the result, appeal filed by the assessee in ITA No

Bench: Shri D.T. Garasia () & Shri G Manjunatha ()

condone the delay in filing the appeal and admit the appeal for adjudication, on merits. ITA 3738/Mum/2013 10. The assessee has raised common grounds of appeal for both the assessment years. For the sake of brevity, grounds of appeal for AY 2008-09 in ITA No.3738/Mum/2013 are reproduced below:- “1. On facts and circumstances of the case

STRONGBUILD CONSTRUCTIONS PVT LTD,MUMBAI vs. OSD TDS CIR ITO TDS WD 2(2)(4), MUMBAI

In the result, the both the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

67,744/- for the belated filing of the TDS return under Section for the belated filing of the TDS return under Section for the belated filing of the TDS return under Section 234E of the Income- -tax Act, 1961 (hereinafter referred to as "the tax Act, 1961 (hereinafter referred to as "the Act"). The Ld. CIT(A), upon perusal

STRONGBUILT CONSTRUCTIONS PVT LTD,MUMBAI vs. OSD TDS CIR ITO TDS WD 2(2)(4), MUMBAI

In the result, the both the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

67,744/- for the belated filing of the TDS return under Section for the belated filing of the TDS return under Section for the belated filing of the TDS return under Section 234E of the Income- -tax Act, 1961 (hereinafter referred to as "the tax Act, 1961 (hereinafter referred to as "the Act"). The Ld. CIT(A), upon perusal

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089-6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned