NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

condonation of delay for filing form 10B whereby it has been held by various judicial pronouncements that audit report can be filed at even appellate stage more particularly as held by the jurisdictional High Court in case of Trust for Reaching The Unreached Through Trustee v. CIT(Exemption) (2021) 279 Taxman 229 (Guj) that a trust cannot be denied exemption

MOEEN MEMORIAL WELFARE TRUST,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Moeen Memorial Welfare Trust Deputy Commissioner Of Income Tax, Cpc, Bangalore Sheri Street, Opp. Petrol Pump, Vs. Olpad, Surat-394540 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtm 2052 P (Appellant ) (Respondent)

deduction of expenditure. This is against the principal of natural justice and against the spirit of the law. 3. That your goodself is empowered u/s 249(3) of the Act so condone delay

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

condonation of delay. It has been held by various judicial pronouncements that audit report can be filed at even appellate stage more particularly as held by the jurisdictional High Court in ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO case of Trust for Reaching The Unreached Through Trustee v. CIT(Exemption) (2021) 279 Taxman 229 (Guj) that a trust cannot

ALTRET INDUSTRIES PRIVATE LIMITED,ALTRET HOUSE, SAIYEDPURA vs. THE INCOME TAX OFFICER, TDS, CPC, COMMISSIONER OF INCOME TAX

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short payment of Rs.10,750/- and levying consequential interest of Rs.3,420/- charged on same, resulting in erroneous demand of Rs.14,170/-. 3. The deductees have received TDS certificates from the appellant, which they have used to claim credit

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICXER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short payment of Rs.10,750/- and levying consequential interest of Rs.3,420/- charged on same, resulting in erroneous demand of Rs.14,170/-. 3. The deductees have received TDS certificates from the appellant, which they have used to claim credit

ALTRET INDUSTRIES PRIVATE LIMITED,SAIYEDPURA SURAT vs. THE INCOME TAX OFFICER TDS CPC, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short payment of Rs.10,750/- and levying consequential interest of Rs.3,420/- charged on same, resulting in erroneous demand of Rs.14,170/-. 3. The deductees have received TDS certificates from the appellant, which they have used to claim credit

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short payment of Rs.10,750/- and levying consequential interest of Rs.3,420/- charged on same, resulting in erroneous demand of Rs.14,170/-. 3. The deductees have received TDS certificates from the appellant, which they have used to claim credit

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short payment of Rs.10,750/- and levying consequential interest of Rs.3,420/- charged on same, resulting in erroneous demand of Rs.14,170/-. 3. The deductees have received TDS certificates from the appellant, which they have used to claim credit

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short payment of Rs.10,750/- and levying consequential interest of Rs.3,420/- charged on same, resulting in erroneous demand of Rs.14,170/-. 3. The deductees have received TDS certificates from the appellant, which they have used to claim credit

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY MORORJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

In the result, the appeal of the assesse is allowed for statistical purpose

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

condonation of delay application is following:- “ Assessee Trust has filed Original Return U/s 139(4) vide Ack. No. 506653700160315 dated 16th March, 2015 but CPC, Bengaluru has not allowed claimed U/s 11 of the Act. Further, Vinay Lalbhai Mehta - Trustee is of the bonafide believed that the trust is eligible to claimed deduction

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY, MORARJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

In the result, the appeal of the assesse is allowed for statistical purpose

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

condonation of delay application is following:- “ Assessee Trust has filed Original Return U/s 139(4) vide Ack. No. 506653700160315 dated 16th March, 2015 but CPC, Bengaluru has not allowed claimed U/s 11 of the Act. Further, Vinay Lalbhai Mehta - Trustee is of the bonafide believed that the trust is eligible to claimed deduction

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER , TDS, CPC, SURAT

condoning the delay &\ndismissing the appeal ex-party.\n2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short\npayment of Rs.10,750/- and levying consequential interest of Rs.3,420/-\ncharged on same, resulting in erroneous demand of Rs.14,170/-.\n3. The deductees have received TDS certificates from the appellant, which\nthey have used to claim credit

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

condoning the delay &\ndismissing the appeal ex-party.\n2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short\npayment of Rs.10,750/- and levying consequential interest of Rs.3,420/-\ncharged on same, resulting in erroneous demand of Rs.14,170/-.\n3. The deductees have received TDS certificates from the appellant, which\nthey have used to claim credit

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

deduction u/s 80C of the Act for Rs.27,136/-.” 4. Both these appeals filed by the assessee for AYs 2010-11 and 2011-12, are barred by limitation by 489 days each. The assessee has moved a petition requesting the Bench to condone the delay

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

deduction u/s 80C of the Act for Rs.27,136/-.” 4. Both these appeals filed by the assessee for AYs 2010-11 and 2011-12, are barred by limitation by 489 days each. The assessee has moved a petition requesting the Bench to condone the delay

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

deduction is bad in law. 4. The learned (AO) CPC-Bengaluru as well as CIT(A)/ NFAC has erred in making addition to the income of the assesse society of Rs.2,87,496/- towards Providing Co-op Dividend & Co-op Interest u/s 80P(2)(d). 5. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

deduction is bad in law. 4. The learned (AO) CPC-Bengaluru as well as CIT(A)/ NFAC has erred in making addition to the income of the assesse society of Rs.2,87,496/- towards Providing Co-op Dividend & Co-op Interest u/s 80P(2)(d). 5. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone

NAVAGAM VIBHAG SEVA SAHAKARI MANDLI LTD,NA vs. ARIVS.INCOME TAX OFFICER, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

deduction is bad in law. 4. The learned (AO) CPC-Bengaluru as well as CIT(A)/ NFAC has erred in making addition to the income of the assesse society of Rs.2,87,496/- towards Providing Co-op Dividend & Co-op Interest u/s 80P(2)(d). 5. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone