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.... Modi Mundi Pharma Pvt. Ltd. which included society maintenance charges of Rs.2,23,272/-. According to the Ld. Pr. CIT(A) the rental + society maintenance charges should have been the gross receipt which...worked out to Rs.93,65,952/-. However, the assessee declared only Rs.91,42,680/- by excluding the society maintenance charges of Rs.2,23,272/- while computing house property income and thus the...issue in question is that the issue of society maintenance charges was duly raised by the AO during the course of assessment proceedings which was duly and specifically replied by way of ITA No.2183/M...
...that the issue in appeal is as to whether the society maintenance charges paid by the assessee in respect of let out properties should be allowed as deduction from ‘Income from House property’ or not and...account of society maintenance charges is to be deducted for arriving at the Annual Value of the property. Hence, from the order of the Hon'ble ITAT in assesses's own case for A. Yr. 2005-06, what would be...evident is that the society maintenance charge has to be deducted from the rent received to arrive at the Annual Value of the property. Therefore, the society maintenance charge received will also...
...and society maintenance. Mr. Sabnis seeks time to varify the details given by respondent No. 3. He further submits that respondent No. 1 is also present in court. Upon taking instructions, Mr. Sabnis...states that the respondent No. 1 will also pay 50% of the society maintenance and electricity charges.2. Mr. Holambe Patil submits that appeal is pending before the appellate bench of...he has paid Rs. 2,72,610/- till date as electricity charges and maintenance changes. Along with the affidavit, the respondent No. 3 has also annexed a chart showing the payment of electricity bill...
...) Confirming the reimbursement of society maintenance charges of Rs.7,24,114/- as Income from house property.
1...
b) In not accepting the terms and conditions of Leave and License agreement dated 02/09/2011 regarding the reimbursement of society maintenance charges as may b....
c) In not accepting the fact that reimbursement of society maintenance charges cannot be income from property as per section 22 to 28 of Income Tax Act 1961, and cannot be...
...respectively. ITA No. 5140/M/2014
2. At the very outset, the Ld. Counsel for the assessee submits that the issue in appeal is as to whether the society maintenance charges...also held that the expenditure on account of society maintenance charges is to be deducted for arriving at
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the...Annual Value of the property. Hence, from the order of the Hon'ble ITAT in assesses's own case for A.Yr.2005-06, what would be evident is that the society maintenance charge has to be deducted from the...
...with copy of the society maintenance bills and electricity bills since July, 2004. Mr. Gandhi submitted that the petitioner has not complied with the aforesaid directions. He stated before the Court that...once these bills (society maintenance as well as electricity bills) are submitted by the petitioner to him, their proportionate share (being 1/9 share) would be immediately paid.
3...electricity bills as well as a copy of the society maintenance bills and the electricity bills from July, 2004, till date, within a period of one week from today.
4. Considering the aforesaid...
...charges of Rs, 46,05,176/- (including non- occupancy charges) claimed as deduction while computing "Income from House Property" without appreciating that the society maintenance charges were allowable as..." without appreciating that the society maintenance charges were allowable as a deduction u/s. 24 and hence the addition of Rs. 46,05,176/- may be deleted.
3) Without...prejudice to above the learned CIT(A) failed to appreciate that learned Assessing officer erred in addition back the society maintenance to the total income as per return instead of adding the same to Annual...
...plaintiff is entitled to the society maintenance charges since July, 2007 to March, 2015 and also for the further period till the disposal of the suit.(iii) Defendant no. 1 shall deposit the...arrears of society maintenance charges since July 2007 to March, 2015 within one month from the date of this order and further go on depositing regularly as per society bills.(iv...of the suit onwards at the rate of Rs. 2000/- per month.3. The prayer of plaintiff in respect of society maintenance charges is rejected.4. The plaintiff is entitled to...
...the Ld. CIT(A) erred in confirming the AO's action of not allowing the society maintenance charges of Rs. 68,18,580/- paid to the housing society in respect of let out premises owned by the appellant...the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of adding the society maintenance charges to total income of appellant as per return of income instead of adding the...perusal of the financial statements found that the assessee has claimed expenses of Rs.68,18,580/- towards society maintenance charges and also 30% standard deduction u/s 24(a) of the Act The A.O is...
...and logo and exercising certain control in the overall educational operations of these Satellite Schools. These service charges are reflected as Society maintenance receipts, in the books of accounts...longer available to the assessee in AY 2007-08. Therefore, the present assessment is being made subject to provisions of s. 11/12 of the Act.”2.1. The A.O. treated the society maintenance fees...violative of provisions of s. 11 and 12 of the Act. He held that the society maintenance fee, being in the name of franchisee income earned by the assessee was taxable.2.2. Aggrieved the...
...upto twelve months.
2.
RESTRICTING THE DEDUCTION IN RESPECT OF SOCIETY MAINTENANCE CHARGES TO THE EXTENT OF MUNICIPAL TAXES AMOUNTING TO RS. 62,175/- WHILE COMPUTING INCOME UNDER THE...Tax Officer in restricting the deduction in respect of Society maintenance charges amounting to Rs. 62,175/- while computing income under the head "Income from House Property"
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In...tax is inclusive of society maintenance charges and also the fact that the rent received during the year under reference, after excluding the society maintenance charges received was more than the...
...Assessing Officer held that
neither Sec. 23 nor Sec. 24 provides for the deduction of expenses
incurred towards Society Maintenance Charges. Accordingly, assessing...confirming the addition made by the A.O. in respect of society maintenance charges. The contentions of the Ld. AR are that the claim has to be allowed in addition to the deduction u/s 24 of the Act as these...are society maintenance charges, which are mandatorily incurred irrespective of the property let out or vacant. The Ld. AR explained the reasons for the claim and substantiated with the submissions...
...society maintenance charges at Rs. 2,73,260/- under the head ‘Income from House Property’.10. During the course of the assessment proceedings, the AO found that the assessee has shown...income under the head income from house property at Rs. 18,00,000/- and claimed a sum of Rs. 2,73,260/- under the head society maintenance charges. The AO was of the opinion that only Municipal taxes.../-.11. Aggrieved, assessee preferred an appeal before the Ld. CIT(A) and reiterated his submission that society charges include maintenance charges and Municipal taxes. The Ld. CIT(A) considered...
...petitioners to deposit arrears of the society maintenance charges vide clause (c). The amounts were to be deposited on or before 31st December, 2003. Admittedly, the petitioners did not deposit the...arrears of society maintenance charges within the stipulated time but deposited the said charges some time in September, 2005. The learned counsel for the petitioners submitted that the defence of the...Singh. ¦
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All Indian inhabitant, residing at ¦ Flat No.A-1,Shakti Apt., Co-op.Hsg. ¦ Society Ltd., Chakala Rd., Andheri ¦ (E), Mumbai - 400 099...
...deduction of ` 2,29,178, representing society maintenance charges. The appellant is owner of a commercial premise (shop) located at Eternity Mall, Thane, which was let out on rent. The Assessing Officer...was of the view that the claim on account of society maintenance charges paid for commercial premises is not an allowable deduction while computing the income under the head "Income From House...is distinguishable from the facts of the present case as in the case of Sharmila Tagore (supra), the issue related to payment of maintenance charges to Co-operative Housing Society whereas in the...
...maintenance bill No. 37/2019-2020 dated 1/10/2019 for half yearly society maintenance Bill for the Flat No. 26.b) A sum of Rs. 5,200 (Rupees Five Thousand Two Hundred only) by cheque No.... 501218 dated 25 November 2019 drawn on the Akola Janata Co Op Bank Ltd. Kalabadevi Branch, Mumbai-2 towards outstanding arrears of Society maintenance bill No. 38/2019-2010 dated 1/10/2019, for half...yearly society maintenance Bill for the Garage of Flat No. 26.c) A sum of Rs. 18,75,000 (Rupees Eighteen Lacs Seventy Five Thousand only) by cheque No. 501219 dated 25 November 2019...
.... 6,30,000/-. Further, noticing that it has claimed deduction of society maintenance expenses from the gross annual value, the AO observed that society maintenance expenses not being an allowable deduction...under section 23 and 24 of the Act, is not allowable. Accordingly, he disallowed society maintenance expenses. Being aggrieved with the decision of the AO, assessee preferred appeal before learned...disallowance of the society maintenance expenses.
4. Learned Counsel for the assessee submitted, learned Commissioner (Appeals) has enhanced the income of the assessee without...
.../- towards VAT, Service tax as well as society maintenance, etc. then opponent as proprietor is willing to execute sale deed as prayed for by the complainants, provided that the amount is paid reasonably...since we have no benefit to hear the complainants, we called upon the opponent to furnish to the complainants accounts statement of the claim in respect of VAT, Service tax and society maintenance charges...shall exchange their statement of accounts amongst each other and complainants shall pay the mutually agreed amount towards VAT, Service tax and society maintenance charges upto date in respect of...
...the case and in law, the learned Commissioner (Appeals) erred in confirming the disallowance of ` 2,87,520 paid towards the society maintenance charges outstanding from the members from whom the...afresh. He further submitted that the deduction claimed on account of short term capital gain included payment of ` 2,87,520 towards society maintenance charges. He submitted, the assessee had to pay...society maintenance charges of the earlier owner appears to have not been considered by the Departmental Authorities. Since the issues raised by the assessee are purely factual and has to be...
...disallowance of society maintenance charges amounting to Rs. 5,990/-. The facts of the case are that the assessee debited a sum of Rs. 5,990/- towards her share of the said charges in connection with...of section 40A(2)(b) of the Act. The CIT(A) considered the said claim of the assessee and held that society maintenance charges, being attached to the flat, which is not held by the assessee, is the...%……………… society maintenance charges used as office accommodation by her in the flat of her father. However, the society maintenance charges are in any case have to be borne by father who is the owner...