DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE vs. M/S. VISHRAM DEVELOPERS,, PUNE
In the result, the appeal of Revenue is allowed for statistical purposes
ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12
Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg
For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg
Section 139(1)Section 139(5)Section 80ASection 80I
disallowed outrightly - Held, no [Para 16] [In favour of assessee]
Commissioner of Income-tax v. Rajasthan Fasteners (P.) Ltd [2014] 363
ITR 271 (Rajasthan-HC) b) S. 11 : Property held for charitable purposes - Filing of Form 10 during re- assessment benefit of accumulation was available. [ S. 139 (4), 148 ]
C1T v. Sakal Relief Fund (2017) 248 Taxman 31 /295