MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) -2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

MAHARASTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

reassessment or re computation under section 147;\nc. an order being an intimation under sub-section (1) of section 200A;\nd. an order under section 201;\ne. an order being an intimation under sub-section (6A) of section 206C;\nf. an order under sub-section (1) of section 206CB;\ng. an order imposing a penalty under Chapter

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. ITO, EXEMPTION WARD-2(4), MUMBAI

In the result the appeal filed by the assessee for assessment\nyear 2009-10 stands partly allowed and appeals for assessment\nyears 2014-15, 2016-17 and 2017-18 stands allowed

reassessment order be modified by holding that your appellant\nis entitled to the benefit of exemption under sections 11 and 12:\n3. The addition of corpus donations of Rs 3,64,60,524 be deleted.\nThe above grounds are independent of and without prejudice to one\nanother.\nYour appellant craves leave to add to, modify or delete

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. INCOME TAX OFFICER, EXEMPTION WARD-2(4), MUMBAI

12A", "Section 143(3)", "Section 147", "Section 148", "Section 2(15)" ], "issues": "1. Whether the assessee's activities of imparting music education and conducting concerts qualify as 'education' for exemption under Section 11 and 12, or if they fall under the 'advancement of any other object of general public utility' with profit motive. 2. Whether the reassessment

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. ITO, EXEMPTION WARD-2(4), MUMBAI

reassessment order be modified by holding that your appellant\nis entitled to the benefit of exemption under sections 11 and 12:\n3. The addition of corpus donations of Rs 3,64,60,524 be deleted.\nThe above grounds are independent of and without prejudice to one\nanother.\nYour appellant craves leave to add to, modify or delete

YASH DEVELOPERS,MUMBAI vs. DCIT 27(3) , MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

reassessment would have to be made including for those matters in would have to be made including for those matters in would have to be made including for those matters in respect of which there is no allegation of the turnover respect of which there is no allegation of the turnover respect of which there is no allegation

SOCIETY FOR APPLLIED MICROWAVE ELECTRONIC ENGINEERING & RESEARCH,MUMBAI vs. ASST CIT (E) 2(1), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

reassessment proceedings after the expiry of 4 years from the end of the relevant assessment year, presuming that there was failure on the part of the appellant to disclose fully and truly all the facts necessary to make the assessment. The learned Commissioner of Income Tax (Appeals) failed to appreciate that the appellant bad not sought any accumulation

INSURANCE BROKERS ASSOCIATION OF INDIA,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION )WARD, 1(3), MUMBAI

In the result, the appeals of the assessee for AY 2016-17 & 2018-19 are allowed

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

12A and that until now the revenue has been treating the assessee as a charitable institution and has been allowing the exemption under section 11 to the assessee. The ld. AR also submitted that for the AY 2010-11 there was a reassessment

THE SYNTHETIC & ART SILK MILLS RESEARCH ASSOCIATION,MUMBAI vs. CIT (EXEM), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Smt. Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

12A of the Act and is also certified as a research organisation under section 35(1)(ii) of the Act. The assessee had filed the original return of income claiming deduction under section 11. The case was re-opened based on the re-assessment done in assessee's case for AY 2010-11 wherein the assessee was denied the benefit

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SIR DORABJI TATA TRUST , MUMBAI

In the result, appeal filed by the revenue is dismissed and cross appeal filed by the assessee is allowed

12A of the Act vide Registration No. TR/33/74-75 dated 10.07.1974 and with the Charity Commissioner, Mumbai vide registration No. E-304(Bom).\nThe return was selected for scrutiny assessment and accordingly, statutory notices were issued and served upon the assessee. After thoroughly scrutinizing the return of income, the assessment was framed under section 143(3) of the Act vide order

DEPUTY COMMISSIONER OF INCOME TAX (E)-1(1), MUMBAI vs. INDIAN EDUCATION SOCIETY, MUMBAI

In the result, both the appeals filed by the revenue in ITA No

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

reassessment proceeding, the assessee- society had given detailed explanations along with supporting documents and, accordingly, the Assessing Officer appeared to have been convinced that the impugned donations/receipts were not capitation fee, though he had not expressly stated so. However, the very fact that the Assessing Officer granted exemption to the assessee under section 11 clearly brought out the fact that

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)-1(1), MUMBAI vs. INDIAN EDUCATION SOCIETY , MUMBAI

In the result, both the appeals filed by the revenue in ITA No

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

reassessment proceeding, the assessee- society had given detailed explanations along with supporting documents and, accordingly, the Assessing Officer appeared to have been convinced that the impugned donations/receipts were not capitation fee, though he had not expressly stated so. However, the very fact that the Assessing Officer granted exemption to the assessee under section 11 clearly brought out the fact that

SIR DORABJI TATA TRUST ,MUMBAI vs. CIT (APPEALS) NFAC, MUMBAI

In the result, appeal filed by the revenue is dismissed and cross\nappeal filed by the assessee is allowed

12A\nof the Act vide Registration No. TR/33/74-75 dated 10.07.1974 and with\nthe Charity Commissioner, Mumbai vide registration No. E-304(Bom).\nThe return was selected for scrutiny assessment and accordingly,\nstatutory notices were issued and served upon the assessee. After\nthoroughly scrutinizing the return of income, the assessment was\nframed under section 143(3) of the Act vide order

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. SOCIETY FOR APPLIED MICROWAVE ELECTRONIC ENGINEERING RESEARCH BOMBAY, MUMBAI

In the result, the appeal of the learned Assessing Officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Dy. Commissioner Of Income Society For Applied Microwave Tax (Exemptions)-2(1), Electronic Engineering Room No.608, 6Th Floor, Mtnl Research Bombay Vs. Peddar Road, Cumbala Hill, Iit Campus, Hill Slde, Powai, Mumbai-400 026 Mumbai-400 076 (Appellant) (Respondent) Pan No. Aalas5825K Assessee By : Ms. Ritu Panjabi, Ar Revenue By : Shri Dr. Kishor Dhule, Cit Dr Date Of Hearing: 24.06.2024 26.07.2024 Date Of Pronouncement :

12A of the Act, the activities of the assessee must follow specified activities under Section 2(15) of the Act as the activity of the assessee are purely on research work and does not fall under Section 2 (15) of the Act. The learned Assessing Officer considered the surplus generated of the assessee

MR. SAURABH ANIL GANDHI ,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(3), MUMBAI

In the result, the appeal by the assessee is dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailmr. Saurabh Anil Gandhi A-502 Chanakya Chs Ltd. Mahavir Nagar, Opp. Ekta Nagar, New Link Road, Kandivali West, Mumbai- 400067 ............... Appellant Pan: Aelpg7302J

reassessment proceedings, notice was issued to the assessee to show cause as to why the donation of INR 1 lakh given to the Navjeevan Charitable Trust should not be disallowed and added to the total income. In response, the assessee submitted all his bank records, other donation 4 documents and Income Tax papers to prove that he has indeed given