FAYZ E HUSAYNI TRUST,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NAFC) DELHI , MUMBAI

In the result, appeal filed by the assessee is allowed

12A of the Act and also it is\nregistered with Charity Commissioner, Mumbai. The assessee is\nengaged in the charitable activities. The main object of the trust is to\narrange and provide assistance and facilities to pilgrims visiting holy\nplaces such as Mecca and Madina etc., the other objects includes\nproviding housing, medical and educational facilities and general charity

THE M K TATA TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

penalty proceeding may be initiated u/s 271(1)(b) of the IT Act, 1961 of Rs. 10,000/- for non-compliance of notice u/s 142(1) of the IT Act, as mentioned above.” 8. We further noticed that during the course of proceeding u/s 143(3) r.w.s. 263 of the Act in response to notice u/s 142(1) the assessee

THE M K TATA TRUST ,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

penalty proceeding may be initiated u/s 271(1)(b) of the IT Act, 1961 of Rs. 10,000/- for non-compliance of notice u/s 142(1) of the IT Act, as mentioned above.” 8. We further noticed that during the course of proceeding u/s 143(3) r.w.s. 263 of the Act in response to notice u/s 142(1) the assessee

INCOME TAX OFFICER, MUMBAI vs. MUNIWAR ABAD CHARITABLE TRUST, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanito, Vs. Muniwar Abad Charitable 618, Mtnl Cumballa Hill Telephone Trust, Exchange Building, Peddar Road, 405A, 407, Jolly Bhavan No. 1, Maharashtra – 400 026 10, New Marine Lines, Churchgate, Mumbai-400 020 Pan: Aaatm0140K (Appellant) (Respondent)

section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 21.05.2024 for the A.Y. 2012-13. 2. The brief facts of the case are that the assessee is a Charitable Trust registered with the Directorate of Income Tax (Exemption), Mumbai u/s 12A of the Act. Assessee has filed its return of income

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

B” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No. 379/MUM/2024\n(A.Y. 2012-13)\nITA No. 378/MUM/2024\n(A.Υ. 2013-14)\nITA No. 377/MUM/2024\n(A.Y. 2014-15)\nITA No.376/MUM/2024\n(Α.Υ. 2015-16)\nITA No.375/MUM/2024\n(A.Y. 2016-17)\nITA No.374/MUM/2024

MUMBRA SHIKHSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

B” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No. 379/MUM/2024\n(A.Y. 2012-13)\nITA No. 378/MUM/2024\n(A.Υ. 2013-14)\nITA No. 377/MUM/2024\n(A.Y. 2014-15)\nITA No.376/MUM/2024\n(Α.Υ. 2015-16)\nITA No.375/MUM/2024\n(A.Y. 2016-17)\nITA No.374/MUM/2024

M/S HINGLAJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A)-NFAC DELHI, DELHI

In the result, penalty for both the years are deleted on this technical ground before going into the merits of the cases

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe periods of limitation for instituting proceedings, outer limits (within which the court or Tribunal could condone delay) and termination of proceedings. Referred Cognizance For Extension of Limitation

M/S HINGALJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A), NFAC,DELHI, MUMBAI

In the result, penalty for both the years are deleted on this technical ground before going into the merits of the cases

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe periods of limitation for instituting proceedings, outer limits (within which the court or Tribunal could condone delay) and termination of proceedings. Referred Cognizance For Extension of Limitation

SULTAN SINGH ,MUMBAI vs. INCOME TAX OFFICER WARD 25(1)(1), MUMBAI

In the result the appeal filed by the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Smt. Renu Jauhri

u/s. 271F, 271 AAC of the Act. 8. First of all it is submitted that During the period when he was struggling with the psychological and mental issues of the loss of reputation, he approached to one of the tax consultant at his native place Mr. Bharat Shain and asked him to look after the tax matters

SULTAN SINGH,MUMBAI vs. INCOME TAX OFFICER WARD 25(1)(1), MUMBAI

In the result the appeal filed by the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Smt. Renu Jauhri

u/s. 271F, 271 AAC of the Act. 8. First of all it is submitted that During the period when he was struggling with the psychological and mental issues of the loss of reputation, he approached to one of the tax consultant at his native place Mr. Bharat Shain and asked him to look after the tax matters

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1),MUMBAI, MUMBAI vs. MAHARASHTRA ENERGY DEVELOPMENT AGENCY, MUMBAI

In the result, the grounds raised by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

271(1)(c) is initiated on this issue. 8. MEDA is following cash system of accounting, receipts from parties towards road restoration must be treated as income on receipt basis and expenses towards repair restoration of road should be accounted on payment basis. The comparison of figures with last previous year's figure will also indicate towards the above stated

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am Sir Ratan Tata Trust Dy. Cit(Exemption) – 2(1) Bombay House, 24, Homi Mody Street, Mtnl Tele Bulding, Cumballa Hill, Vs. Fort, Mumbai-400 001 Peddar Road, Mumbai-400 026

b) The AO erred in invoking provisions w/s 144 of the Act as the Appellant, due to the technical glitch on the income tax portal, could not upload its submissions in respons to the notices as such notices were never uploaded on the portal. In doing so, the AO ignored the fact that the Appellant had duly emailed the submissions

DEPUTY COMMISSIONER OF INCOME TAX EXEMPTIONS 2(1), MUMBAI, MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeal filed by the revenue is partly allowed for statistical purposes

Bench: Shri. Prashant Maharishi & Shri. Raj Kumar Chauhan & & Deputy Commissioner Of Vs. Nehru Centre Income Tax Exemptions 2(1), 13Th Floor, Discovery Of Mumbai India Building, Dr 603, 6Th Floor, Mtnl Annie Besant Road, Telephone Exchange Worli, Mumbai – Building, Dr. Gd Deshmukh 400018. Marg, Peddar Road, Cumbala Pan: Aaatn2536J Hill, Mumbai – 400026. (Appellant) (Respondent)

12A of the Act. The assessee filed its return of income on 11.11.2011 alongwith the income expenditure account, Balance Sheet and Audit Report in form no. 10B declaring total income at Rs. Nil. The case was selected for scrutiny. Notice u/s. 143(2) of the Act was issued on 22.09.2012 followed by notice u/s. 142(1) dated 16.08.2013. In response

DEPUTY COMMISSIONER OF INCOME TAX EXEMPTIONS 2(1), MUMBAI, MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeal filed by the revenue is partly allowed for statistical purposes

Bench: Shri. Prashant Maharishi & Shri. Raj Kumar Chauhan & & Deputy Commissioner Of Vs. Nehru Centre Income Tax Exemptions 2(1), 13Th Floor, Discovery Of Mumbai India Building, Dr 603, 6Th Floor, Mtnl Annie Besant Road, Telephone Exchange Worli, Mumbai – Building, Dr. Gd Deshmukh 400018. Marg, Peddar Road, Cumbala Pan: Aaatn2536J Hill, Mumbai – 400026. (Appellant) (Respondent)

12A of the Act. The assessee filed its return of income on 11.11.2011 alongwith the income expenditure account, Balance Sheet and Audit Report in form no. 10B declaring total income at Rs. Nil. The case was selected for scrutiny. Notice u/s. 143(2) of the Act was issued on 22.09.2012 followed by notice u/s. 142(1) dated 16.08.2013. In response

DEPUTY COMMISSIONER OF INCOME TAX EXEMPTIONS 2 1 MUMBAI, MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeals filed by the revenue are partly allowed\nfor statistical purposes

12A of the Act. The\nassessee filed its return of income on 11.11.2011 alongwith\nthe income expenditure account, Balance Sheet and Audit\nReport in form no. 10B declaring total income at Rs. Nil. The\ncase was selected for scrutiny. Notice u/s. 143(2) of the Act\nwas issued on 22.09.2012 followed by notice u/s. 142(1)\ndated 16.08.2013. In response