INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

153 taxmann.com 687 (Kolkata – Trib.), he submitted that the Tribunal in the said decision has held that where assesse trust filed return after time allowed under section 139(4A) but before last day of filing of belated return under section 139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

153 taxmann.com 687 (Kolkata – Trib.), he submitted that the Tribunal in the said decision has held that where assesse trust filed return after time allowed under section 139(4A) but before last day of filing of belated return under section 139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

153 taxmann.com 687 (Kolkata – Trib.), he submitted that the Tribunal in the said decision has held that where assesse trust filed return after time allowed under section 139(4A) but before last day of filing of belated return under section 139(5), same should be treated as due compliance with clause (ba) in sub-section (1) of section

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such provision in the Act that in case return is not filed by charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act. 21. Further, on going through the provisions

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided

RAMANLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021) 277 Taxman 355 (Mad), he submitted that the Hon’ble High Court in the said decision has held that when application under section 245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

trust’ are also under a legal obligation (i) to reserve and earmark ten per cent. of the total number of operational beds at such medical centre, for medical examination and treatment in each department of the ITAT-Pune Page 30 of 66 Ashwini Sahakari Rugnalaya & Research Centre medical patients for weaker section of the people seeking admission or treatment

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided

ASHOK BHARTI GOSWAMI ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

Charitable, Medical, Educational & Cultural Trust vs. DGIT (2021)\n277 Taxman 355 (Mad), he submitted that the Hon'ble High Court in the said\ndecision has held that when application under section 245C made by trust is\nallowed to be proceeded with Settlement Commission (ITSC), then ITSC alone\nwould have exclusive jurisdiction to perform functions of Income-tax authority as\nprovided