SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

section 139(1) is directory and not mandatory. directory and not mandatory. 2.3 That on the basis of facts and in the circumst 2.3 That on the basis of facts and in the circumstances of the ances of the case, the Ld. It. CIT(Appeal) erred in upholding the disallowance

M/S G.L.CONSTRUCTION PVT LTD,MUMBAI vs. ACIT/NATIONAL FACE LESS APPEAL CENTRE, MUMBAI

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2019-20 M/S G.L. Construction Pvt. Ltd, Acit/National Faceless 304, Gokul Arcade B, Subhash Appeal Centre, Road, Near Garware, Vs. 5Th Floor, Aayakar Bhavan, Vile Parle East, Churchgate, Mumbai-400057. Mumbai-400020. Pan No. Aaacg 3438 P Appellant Respondent Assessee By : Mr. N.R. Agrawal, Ar Revenue By : Smt. Sonia Kumar, Dr : Date Of Hearing 16/02/2023 : Date Of Pronouncement 23/02/2023

1) of beyond the due date specified under sub beyond the due date specified under sub section 139; section 139; (iv) disallowance

BRILLPHARMA PVT. LTD.,MUMBAI vs. ACIT, CPC,BANGALORE, BANGALORE

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

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

INCOME TAX OFFICER-25(3)(5), MUMBAI vs. NILIMA ABHIJIT TANNU, MUMBAI

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri G. Manjunatha, Am

disallowance of Rs. 82,89,448/- on account of exemption u/s. 54F of the IT Act. Further the legislature would not have emphasized that such deposit being made in any case later than the due date applicable in the case of the assessee for furnishing the return of income under sub section 1 of the section 139

ITO WD 3(4), THANE vs. UMA DEVELOPERS, MUMBAI

In the result, Revenue’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainincome Tax Officer-3(4) M/S. Uma Developers 6Th Floor, Ashar It Park Shop No. 2, Mayur Chs Ltd. Vs. Road No. 16Z, Wagle Indl. M.G. Road, Naupada Estate, Thane (W) 400601 Thane (W) - 400602 Pan - Aabfu8250F Appellant Respondent

disallowed under section 143(1) in view of the provisions of section 143(1)(a)/143(1) of the Act. It is contended that various judicial pronouncements have interpreted these provisions to mean that section 139

JOYO PLASTICS,MUMBAI vs. ACIT, CIRCLE-24 (1)

In the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for statistical...

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2019-2020 Joyo Plastics, Acit Circle-24(1), 104, Jai Antariksh Co-Op Society, 601, 6Th Floor, Piramal Vs. Makwana Road, Marol Naka, Chamber, Lalbaug, Marol, Andheri (E), Mumbai-400012. Mumbai-400059. Pan No. Aaafj 0286 B Appellant Respondent Assessee By : Mr. Ajay R Sing/Akshay Pawar : Ms. Rajeshwari Menon, Sr. Dr Revenue By Date Of Hearing : 01/05/2024 : 13/05/2024 Date Of Pronouncement

1) of section 139; (iv)disallowance of expenditure [or increase in income] disallowance of expenditure [or increase in income] disallowance

KETAN BROTHERS DIAMONDS EXPORTS ,MUMBAI vs. ACIT 23(2) /ACIT 23(1) , MUMBAI

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

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

MTITANIUM APARTMENTS PVT LTD,MUMBAI vs. DY. CIT CIRCLE 1(2)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble () Assessment Year: 2024-2025 Mtitanium Apartments Pvt. Ltd., Dy. Cit-Circle 1(2)(1), 2Nd Floor, Shreeniwas House, Range 412, Aayakar Bhawan, Hazarimal Somani Marg, Fort, Vs. M.K. Road, Churchgate, Mumbai-400 001. Mumbai-400020. Pan No. Aafcm 6810 Q Appellant Respondent

1,10,28,515/- pertaining to the assessment year 2023 the assessment year 2023-24 was disallowed, on the ground that 24 was disallowed, on the ground that the return for the preceding the return for the preceding year had been furnished belatedly on year had been furnished belatedly on 10.11.2023, beyond the due date prescribed under section 139

M/S PAPER RECYCLE ,MUMBAI vs. CIT (APPEAL) , DELHI

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

M/S. SUPER TILES & MARBLES PVT. LTD,MUMBAI vs. NFAC, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SWAROOPSING BHADURSINGH RATHORE,THANE vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SWAROOPSINGH BHADURSINGH RATHORE,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX - CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SAVANI HERITAGE CONSERVATION PVT. LTD,MUMBAI vs. ADIT, CPC, BENGALURU

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

DUCK CREEK TECHNOLOGIES INDIA LLP,MUMBAI vs. ACIT- CIRCLE 26 (1), MUMBAI

In the result, the appeal is allowed

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SURANA MOTORS PRIVATE LIMITED ,MUMBAI vs. DY CIT, CPC, BANGALORE

In the result, all the appeals are allowed in the terms indicated above

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

M/S VAISHALI PHARMA LIMITED ,MUMBAI vs. DY CIT CPC, BANGALURU

In the result, all the appeals are allowed in the terms indicated above

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

MASTER POLISHERS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, MUMBAI

In the result, all the appeals are allowed in the terms indicated above

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

T K STEEL ROLLING MILLS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, , BANGALURU

In the result, all the appeals are allowed in the terms indicated above

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

NILESH V. METHA,MUMBAI vs. DCIT 32(1),MUMBAI, MUMBAI

In the result, all the appeals are allowed in the terms indicated above

139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1