Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption)

DCIT(E) 2(1), MUMBAI vs. SRI SHANMUKHANANDA FINE ARTS & SANGEETHA SABHA, MUMBAI

In the result, both appeals filed by assessee Revenue stands dismissed

Bench: Smt. Beena Pillai () & Shri Jagadish ()

…egistration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development 7 I.T.A. No. 9383/Mum/2025 & I.T.A. No. 9384/Mum/2025 Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub- section (1) of section 12AA and a certificat…

DCIT(E) 2(1), MUMBAI vs. SRI SHANMUKHANANDA FINE ARTS & SANGEETHA SABHA, MUMBAI

In the result, both appeals filed by assessee Revenue stands dismissed

Bench: Smt. Beena Pillai () & Shri Jagadish ()

…egistration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development 7 I.T.A. No. 9383/Mum/2025 & I.T.A. No. 9384/Mum/2025 Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub- section (1) of section 12AA and a certificat…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)-1(1), MUMBAI vs. INDIAN INSTITUTE FOR HUMAN SETTLEMENTS, MUMBAI

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhandcit (Exemptions)-1(1) Indian Institute For 6Th Floor, Mtnl Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 Pan: Aacci0088F (Appellant) (Respondent)

…on the ground that the scheme was not for the benefit of the public at large. 6.3 Following on the logic of the Supreme Court‟s order in Surat City Gymkhana in the case of Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption) [2011] 335 ITR 575(Guj.- HC) the Gujarat High Court held that if the 12A registration was not withdrawn on the date of the assessment order then the income of the assessee was exempt in entirety. The AO could not have travelled beyond the certificate of registration granted under section 12AA. The effect of such a certificate of registration under section 12AA, the…

DCIT(E)-2(1), MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bledcit (E) – 2(1) V. Nehru Centre Room No. 519, 5Th Floor Discovery Of India Building Piramal Chambers, Lalbaug 13Th Floor, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai – 400 012 Pan: Aaatn2536J (Appellant) (Respondent) Assessee By : Shri Dilip Thakkar Department By : Shri Dilipkumar Shah

…he AO is not entitled to declare the activities of the trust as non-charitable, even otherwise also it is not a case of the AO that the activities of the trust are non-charitable. (i) The Gujarat High Court in the case of Ahmedabad Urban Development Authority 335 ITR 575 held as under: "Thus granting the registration u/s 12AA, therefore, cannot be ignored or wished away by Assessing Officer by adopting a stand that the trust or institution is not fulfilling the conditions for applicability of section 11 and 12. (ii) The Jurisdictional Mumbai Tribunal in the case of Shamukhanand Fine Arts and Sangeeta Sabha 1975/M…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019 (AYs: 2009-10, 2010-11, 2011-12 & 2014-15) & Cross Objection Nos. 39, 40, 41 & 44/Mum/2019 (Arising out of ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019) DCIT (2) 2(1) Mumbai Railway Vikas बनाम/ R.No. 519, 5th Floor, Vs. Corpn Ltd., 2nd Floor, Churchgate Piramal, chambers, Lalbaug, Mumbai – Station Bldg, Mumbai. 400012. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM1284B Appellant/Respondent .. Respondent/Appellant अपीलाथ" ओर से /…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

…he Tribunal. In our opinion, during the continuation of registration^ is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority (335 ITR 575)wherein the Hon'ble Gujarat High Court has held as under: "Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions .for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

…he Tribunal. In our opinion, during the continuation of registration^ is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority (335 ITR 575)wherein the Hon'ble Gujarat High Court has held as under: "Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions .for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

…he Tribunal. In our opinion, during the continuation of registration^ is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority (335 ITR 575)wherein the Hon'ble Gujarat High Court has held as under: "Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions .for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

ITO (E) 2(3), MUMBAI vs. SHANMUKHANANDA FINE ARTS & SANGEETHA SABHA, MUMBAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

…Tribunal. In our opinion, during the continuation of registration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon'ble Gujarat High Court has held as under: "Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificate…

THE FINE ARTS SOCIETY,MUMBAI vs. ITO (E) 2(4), MUMBAI

In the result, both the appeals of the assessee are party allowed

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2171/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2011-12)

…Tribunal. In our opinion, during the continuation of registration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

THE FINE ARTS SOCIETY,MUMBAI vs. DY DIRECTOR OF INCOME TAX (EXEMPTIONS) - 1(2), MUMBAI

In the result, both the appeals of the assessee are party allowed

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2171/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2011-12)

…Tribunal. In our opinion, during the continuation of registration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

SHANMUKHANANDA FINE ARTS & SANGEETHA SABHA,MUMBAI vs. DDIT (E) I(2),

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & Ddit (Exemption)-I-(2) Sangeetha Sabha Piramal Chambers, 5Th Floor 292,Comrade Harbanslal Marg, Vs. Mumbai-400 012. Sion (East)Mumbai-400 022. Pan:Aaats 2694 E (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri V. Rajguru-Cit-Dr अपीलाथ" क" ओर से /Assessee By: Shri Vijay Mehta/Govind Javeri सुनवाई क" तारीख / Date Of Hearing: 14/12/2018 घोषणा क" तारीख / Date Of Pronouncement: 02.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /Per Rajendra, Am- अनुसार Challenging The Orders Dated 20/01/2016 Of The Cit(A)-1, Mumbai The Assessee Has Filed The Above Mentioned Two Appeals For The Same A.Y.The First Appeal Is Against The Regular Appellate Order,Whereas The Second Appeal Is About The Rectification Application Filed Under Section 154 Of The Act. We Are Adjudicating Both The Appeals Together. Assessee-A Registered Trust,Filed Its Return Of Income On 27/09/2011,Along With The Income & Expenditure Account & Other Financial Statements Declaring Deficit Of Rs. 27.17 Crores. The Assessing Officer (Ao)Completed The Assessment On,10/03/2014,U/S. 143(3)Of The Act, Determining Its Income At Rs.4.51 Crores.

…e Tribunal.In our opinion,during the continua - tion of registration,it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust.We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificate…