Itxa/885/2017 Of Pr. Commissioner Of Income Tax-27 v. Shri Uday Namdeo Salunkhe

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2021.12.1711:34:19+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 836 OF 2017ALONGWITHINCOME TAX APPEAL NO. 885 OF 2017ALONGWITHINCOME TAX APPEAL NO. 837 OF 2017ALONGWITHINCOME TAX APPEAL NO. 927 OF 2017 ALONGWITH INCOME TAX APPEAL NO. 923 OF 2017 Pr. Commissioner of Income Tax -27 V/s. Uday Namdeo Salunkhe ….Appellant …Respondent ---- Mr. Akhileshwar Sharma for Appellant in all Appeals.Dr. K. Shivaram, Senior Advocate a/w Ms. Neelam Jadhav i/b Mr. Arjun Gupta for Respondent in all Appeals. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ. DATED : 15[th] DECEMBER 2021 P.C. : 1. On 20[th] August, 2019 following order came to be passed by this court. These appeals challenge common order dated 6[th]May, 2016 passed by the Income Tax Appellate Tribunal (theTribunal). The common impugned order dated 6[th] May, 2016relates to Assessment Years 2005-06 to 2011-12.2.The present proceeding emanate from the AssessingOfficer taxing Respondent herein on a protective basis inrespect of donations received by one Shikshan PrasarakMandal. The donations in question have been taxed on asubstantive basis in the hands of Shikshan Prasarak Mandaland on the Respondent on protective basis. We are informedthat the Appeal in respect of Shikshan Prasarak Mandal ispending before the Tribunal, and is scheduled for hearing on14[th] October, 2019. 3.In the above view, it would be appropriate that weadjourn these group of appeals to 4[th] November, 2019.Hopefully, by that time, the Tribunal would have decided theappeals in respect of the Shikshan Prasarak Mandal. Thus,would have take a view on the taxing of donations in thehands of Shikshan Prasarak Mandal. Stand over to 4[th] November, 2019. 2.Dr. Shivram states that the appeals in respect of ShikshanPrasarak Mandal has been disposed in favour of Mandal by an orderpronounced on 24[th] June, 2021 by the Income Tax Appellate Tribunal. 2.Mr. Sharma states that in view thereof these appeals becomeinfructuous. 3.Appeals dismissed accordingly. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)