Araadhya Jain Trust v. ITO

173 Taxmann.com 343Income Tax Appellate Tribunal2025#5429 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also reported as

212 ITD 1

Sections most often in play

Section 167BSection 2(29C)Section 164Section 143(1)Section 250Section 11Section 111ASection 112A

Issues it is cited on

section 2(29c)section 112asection 167bsection 167section 161section 115bacsection 115jcsection 2(1)section 164section 111asection 112section 111

Judgments citing Araadhya Jain Trust v. ITO

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 3062/KOL/2025[2022-2023]Status: DisposedITAT Kolkata05 Mar 2026AY 2022-2023

Bench: The Bench That The Issue Is Squarely Covered By The Special Bench Of The Mumbai In The Case Of Araadhya Jain Trust Vs. Ito, Ita No. 4272/Mum/2024, A.Y. 2023-24, Order Dated 09.04.2025, Wherein A Similar Issue Has Been Decided In Favour Of The Assessee. The Ld. Ar Therefore, Prayed That The Issue May Be Kindly To Be Decided In The Light Of Said Decision By Following The Same As The Facts Are Similar.

Section 143(1)Section 164Section 167BSection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. Nos. 3060-3062/Kol/2025 (Assessment Years 2020-21 to 2022-23) Chanda Bharech Beneficiary Trust, 11/1, Suite S-401, Ideal Plaza, Sarat Bose Road, Kolkata - 700020 [PAN: AAATC6298A] …..…...…………….... Appellant vs. The Income Tax Officer, Ward 33(2), Kolkata, Middleton Row, Kolkata - 700071 ……..…...…………….... Respondent Appearances by: Assessee represented by : S. Jhajharai, AR Department represented by : Susanta Saha, Sr. DR Date of concluding the hearing : 29.01.2026 Date of pronouncing the order : 05.03.2026…

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 3061/KOL/2025[2021-2022]Status: DisposedITAT Kolkata05 Mar 2026AY 2021-2022

Bench: The Bench That The Issue Is Squarely Covered By The Special Bench Of The Mumbai In The Case Of Araadhya Jain Trust Vs. Ito, Ita No. 4272/Mum/2024, A.Y. 2023-24, Order Dated 09.04.2025, Wherein A Similar Issue Has Been Decided In Favour Of The Assessee. The Ld. Ar Therefore, Prayed That The Issue May Be Kindly To Be Decided In The Light Of Said Decision By Following The Same As The Facts Are Similar.

Section 143(1)Section 164Section 167BSection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. Nos. 3060-3062/Kol/2025 (Assessment Years 2020-21 to 2022-23) Chanda Bharech Beneficiary Trust, 11/1, Suite S-401, Ideal Plaza, Sarat Bose Road, Kolkata - 700020 [PAN: AAATC6298A] …..…...…………….... Appellant vs. The Income Tax Officer, Ward 33(2), Kolkata, Middleton Row, Kolkata - 700071 ……..…...…………….... Respondent Appearances by: Assessee represented by : S. Jhajharai, AR Department represented by : Susanta Saha, Sr. DR Date of concluding the hearing : 29.01.2026 Date of pronouncing the order : 05.03.2026…

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

ITA 3060/KOL/2025[2020-2021]Status: DisposedITAT Kolkata05 Mar 2026AY 2020-2021
Section 143(1)Section 164Section 167BSection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Ι.Τ.Α. Nos. 3060-3062/Kol/2025 (Assessment Years 2020-21 to 2022-23) Chanda Bharech Beneficiary Trust, 11/1, Suite S-401, Ideal Plaza, Sarat Bose Road, Kolkata - 700020 [PAN: AAATC6298A] Appellant vs. The Income Tax Officer, Ward 33(2), Kolkata, Middleton Row, Kolkata - 700071 Respondent Appearances by: Assessee represented by : S. Jhajharai, AR Department represented by : Susanta Saha, Sr. DR Date of concluding the hearing : 29.01.2026 Date of pronouncing the order : 05.03.2026 ORDER This is a batch of three appeals fi…

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2312/KOL/2025[2024-2025]Status: DisposedITAT Kolkata26 Feb 2026AY 2024-2025

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Ms. Mita Rizvi, ARFor Respondent: Shri Santanu Ghosh, DR
Section 139(1)Section 143(1)Section 164Section 167BSection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.2310 to 2312/KOL/2025 (Assessment Years: 2022-23 & 2023-24) ITO Ward 30(1) Maruti Trust Aaykar Bhawan Dakshin, 2 95N, Block E, New Alipore, Gariahat Road, Kolkata-700068, Vs. Kolkata-700053, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAWTS8917Q Assessee by : Ms. Mita Rizvi, AR Revenue by : Shri Santanu Ghosh, DR Date of hearing: 09.02.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the orders of th…

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2311/KOL/2025[2023-2024]Status: DisposedITAT Kolkata26 Feb 2026AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm**

Section 139(1)Section 143(1)Section 164Section 167BSection 2

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, KOLKATA** ## **BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM** **ITA Nos.2310 to 2312/KOL/2025 (Assessment Years: 2022-23 & 2023-24)** **Maruti Trust** **ITO Ward 30(1)** 95N, Block E, New Alipore, Kolkata-700053, West Bengal **Vs.** Aaykar Bhawan Dakshin, 2 Gariahat Road, Kolkata-700068, West Bengal **(Appellant) (Respondent)** **PAN No. AAWTS8917Q** **Assessee by** : Ms. Mita Rizvi, AR **Revenue by** : Shri Santanu Ghosh, DR **Date of hear ing:** 09 .02 .2026 **Date of pronouncement:** 26 .02.2026 # **O R D E R** # **Per Rajesh Ku…

DELOITTE EMPLOYEES WELFARE TRUST,MUMBAI vs. INCOME TAX OFFICER - WARD 22(1)(6), MUMBAI

ITA 6691/MUM/2025[2022-23]Status: DisposedITAT Mumbai05 Jan 2026AY 2022-23

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Ketan Ved a/w Shri NirajFor Respondent: Assessee by
Section 143(1)Section 164Section 164(1)Section 164(1)(iv)Section 167B

…ding applicability of surcharge irrespective of the quantum of income while application of MMR is attracted, Ld. AR submitted that the issued is decided by Hon’ble Special bench of ITAT, Mumbai in the case of Araadhya Jain trust vs. Income Tax Officer, (2025) 173 Taxmann.com 343 (Mumbai-trib.), wherein the relevant finding of the Tribunal are as under: 32. However, upon carefully going through these decisions, we are of the considered view that the issue arising in the present case never fell for consideration before the Hon'ble Courts. The issue in dispute in those cases was primarily concerning what should be t…

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal filed by the assessee is hereby partly allowed

ITA 1770/MUM/2025[2023-24]Status: DisposedITAT Mumbai23 Dec 2025AY 2023-24

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 1768 to 1770/Mum/2025 (Assessment Year: 2021-22 to 2023-24) Rahulkumar Bajaj Charitable Trust Deputy Commissioner of Income 2nd Floor, Bajaj Bhawan Jamnalal Bajaj Tax, Circle 26(1), Mumbai. Marg, Nariman Point, Mumbai – Vs. 400021. PAN/GIR No. AAATR1694K (Appellant) (Respondent) : : Shri M. A. Gohel Assessee by Respondent by : Shri R. R. Makwana, Addl. CIT Date of Hearing : 26.09.2025 Date of Pronouncement : 23.12.2025 O R D E R Per Kavitha Rajagopal, J M: These captioned appeals have…

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal filed by the assessee is hereby partly allowed

ITA 1769/MUM/2025[2022-23]Status: DisposedITAT Mumbai23 Dec 2025AY 2022-23

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 1768 to 1770/Mum/2025 (Assessment Year: 2021-22 to 2023-24) Rahulkumar Bajaj Charitable Trust Deputy Commissioner of Income 2nd Floor, Bajaj Bhawan Jamnalal Bajaj Tax, Circle 26(1), Mumbai. Marg, Nariman Point, Mumbai – Vs. 400021. PAN/GIR No. AAATR1694K (Appellant) (Respondent) : : Shri M. A. Gohel Assessee by Respondent by : Shri R. R. Makwana, Addl. CIT Date of Hearing : 26.09.2025 Date of Pronouncement : 23.12.2025 O R D E R Per Kavitha Rajagopal, J M: These captioned appeals have…

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal filed by the assessee is hereby partly allowed

ITA 1768/MUM/2025[2021-22]Status: DisposedITAT Mumbai23 Dec 2025AY 2021-22

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 1768 to 1770/Mum/2025 (Assessment Year: 2021-22 to 2023-24) Rahulkumar Bajaj Charitable Trust Deputy Commissioner of Income 2nd Floor, Bajaj Bhawan Jamnalal Bajaj Tax, Circle 26(1), Mumbai. Marg, Nariman Point, Mumbai – Vs. 400021. PAN/GIR No. AAATR1694K (Appellant) (Respondent) : : Shri M. A. Gohel Assessee by Respondent by : Shri R. R. Makwana, Addl. CIT Date of Hearing : 26.09.2025 Date of Pronouncement : 23.12.2025 O R D E R Per Kavitha Rajagopal, J M: These captioned appeals have…

ROSE TRUST,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the assessee is allowed as above

ITA 725/DEL/2025[2023-24]Status: DisposedITAT Delhi31 Oct 2025AY 2023-24

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.725/Del/2025, A.Y. 2023-24 Rose Trust, Dy. Commissioner Of B-60/61, C/O Bajaj Auto Ltd., Income Tax, Circle-49(1), Naraina Ind. Area, Phase-Ii, Vs. Civic Centre, Mito Road New Delhi-110028 New Delhi Pan: Aaatr0380G (Appellant) (Respondent) Appellant By Ms. Vasanti Patel, Ar Sh. Mahendra Gohel, Ca Respondent By Sh. Om Prakash, Sr. Dr Date Of Hearing 10/10/2025 Date Of Pronouncement 31/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For The Assessment Year (‘Ay’) 2023-24 Is Directed Against The Order Dated 31.12.2024 Of The Additional/Joint Commissioner Of Income Tax (Appeal), Mysore [‘Addl. Cit(A)’].

Section 11Section 115ASection 115BSection 143(1)Section 154Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.725/Del/2025, A.Y. 2023-24 Rose Trust, Dy. Commissioner of B-60/61, C/o Bajaj Auto Ltd., Income Tax, Circle-49(1), Naraina Ind. Area, Phase-II, Vs. Civic Centre, Mito Road New Delhi-110028 New Delhi PAN: AAATR0380G (Appellant) (Respondent) Appellant by Ms. Vasanti Patel, AR Sh. Mahendra Gohel, CA Respondent by Sh. Om Prakash, Sr. DR Date of Hearing 10/10/2025 Date of Pronouncement 31/10/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the as…

ANANT BAJAJ TRUST,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 1995/MUM/2024[2022-2023]Status: DisposedITAT Mumbai28 Aug 2025AY 2022-2023

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2022-23 Anant Bajaj Trust Deputy Director Of Income Tax, 2Nd Floor, Bajaj Bhavan, Bengaluru Jamnalal Bajaj Marg, Nariman Point, Vs. Mumbai – 400021 (Pan: Aagta3192B) (Appellant) (Respondent) Present For: Assessee : Ms. Vasanti Patel, Advocate & Shri M. A. Gohel, Ca Revenue : Shri Aditya M. Rai, Sr. Dr Date Of Hearing : 24.06.2025 Date Of Pronouncement : 28.08.2025 O R D E R

For Appellant: Ms. Vasanti Patel, Advocate and Shri M. A. Gohel, CAFor Respondent: Shri Aditya M. Rai, Sr. DR
Section 111ASection 12ASection 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Anant Bajaj Trust Deputy Director of Income Tax, 2nd Floor, Bajaj Bhavan, Bengaluru Jamnalal Bajaj Marg, Nariman Point, Vs. Mumbai – 400021 (PAN: AAGTA3192B) (Appellant) (Respondent) Present for: Assessee : Ms. Vasanti Patel, Advocate and Shri M. A. Gohel, CA Revenue : Shri Aditya M. Rai, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 28.08.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against…

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR OF INCOME TAX - CPC, BANGALORE

ITA 76/PAN/2025[2022-23]Status: DisposedITAT Panaji26 Aug 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

For Appellant: Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(1)Section 164Section 167BSection 2Section 246ASection 250

…pplied according to slabs prescribed under the relevant Finance Act or to be applied correspondingly at the highest rate with applicable MMR is no more res-integra in view of the decision of Ld. Special Bench in the case of ‘Araadhya Jain Trust Vs ITO’ [2025, 173 Taxmann.com 343 (Mum)]. The ratio laid therein ITAT-Panaji Page 17 of 18 Shri Rampurush Mandir Society Vs CPC ITA Nos.75 & 76/PAN/2025 AY: 2021-22 & 2022-23 that, where any income of an assessee is charged to tax @MMR, the surcharge (if any) to be charged thereon shall be computed on the income tax having reference to the slab rates prescribed in the…

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR, CPC, BANGALORE

ITA 75/PAN/2025[2021-22]Status: DisposedITAT Panaji26 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

For Appellant: Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(1)Section 164Section 167BSection 2Section 246ASection 250

…pplied according to slabs prescribed under the relevant Finance Act or to be applied correspondingly at the highest rate with applicable MMR is no more res-integra in view of the decision of Ld. Special Bench in the case of ‘Araadhya Jain Trust Vs ITO’ [2025, 173 Taxmann.com 343 (Mum)]. The ratio laid therein ITAT-Panaji Page 17 of 18 Shri Rampurush Mandir Society Vs CPC ITA Nos.75 & 76/PAN/2025 AY: 2021-22 & 2022-23 that, where any income of an assessee is charged to tax @MMR, the surcharge (if any) to be charged thereon shall be computed on the income tax having reference to the slab rates prescribed in the…

M V SUBRAMANIAN FAMILY TRUST,CHENNAI vs. ITO, NCW-1(1), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 1087/CHNY/2025[2021-22]Status: DisposedITAT Chennai25 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1087/Chny/2025 िनधा"रण वष"/Assessment Year:2021-22 M/S. M V Subramanian Family The Income Tax Officer, Trust, Non-Corporate Ward 1(1), 10, Valliammai Achi Road, Vs. Chennai. Kotturpuram, Chennai – 600 085. Pan: Aaetm 9151C (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri Ashwin, Ca ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 25.08.2025

For Appellant: Shri Ashwin, CAFor Respondent: Ms. Anitha, Addl.CIT
Section 111ASection 112ASection 143(1)Section 154Section 2Section 234BSection 234C

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1087/CHNY/2025 िनधा"रण वष"/Assessment Year:2021-22 M/s. M V Subramanian Family The Income Tax Officer, Trust, Non-Corporate Ward 1(1), 10, Valliammai Achi Road, Vs. Chennai. Kotturpuram, Chennai – 600 085. PAN: AAETM 9151C (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by : Shri Ashwin, CA ""यथ" क" ओर से/Respondent by : Ms.…

PRADYUMNA DALMIA BENEFICIARY TRUST,KOLKATA vs. ADIT(CPC)/I.T.O., WARD - 33(2), , KOLKATA

In the result, both the appeals filed by the assessee are allowed

ITA 1613/KOL/2024[2021-2022]Status: DisposedITAT Kolkata11 Aug 2025AY 2021-2022

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(1)Section 250

…e and not on the basis of the rate of tax applicable to the assessee, which is MMR in the instant case. During the course of the appeal before us, the assessee also relied upon the following judicial pronouncements: “1. Araadhya Jain Trust v. ADIT, СРС (2025) 212 ITD 1 (Mumbai) (Spl. Bench) 2. GJ Trust v. ΙΤΟ (2025) 174 taxmann.com 902 (Mumbai-ITAT.) 3. Swati Sarawagi Family Trust v. ACIT, Circle-7(1), Kolkata (ITA 2342/K/2024 dt. 25.4.2024) 4. Ashok Patni Family Trust v. DCIT, Circle 7, Pune (ITA 2782/Pun/2024 dt. 16.5.2024) 5. Anu Aga Family Discretionary Trust v. ITO, Ward -7(1), Pune (ITA 1259/Pun/2024 dt. 25…

SHAILENDRA GALA NAVNEET TRUST ,MUMBAI vs. DEPUTY DIRETOR OF INCOME TAX WARD 22(2)(1), MUMBAI

In the result, the appeal of the assessee in assessment year

ITA 4355/MUM/2024[2022-23]Status: DisposedITAT Mumbai24 Jul 2025AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Sanjay Parikh
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 4355 & 4354/MUM/2024 Assessment Year: 2022-23 & 2023-24 Shailendra Gala Navneet Trust, Income tax CPC, Navneet Bhavan, Bhavani Dy. Director of Income-tax Ward Vs. Shankar Road, Nr. 22(2)(1), Shardasharm Society, Dadar Piramal Chamber, Dr. SS Roa (West)-Mumbai-400028. Marg, Parel, Mumbai-400012. PAN NO. AALTS 8008 F Appellant Respondent : Mr. Sanjay Parikh Assessee by : Mr. Pravin Salunkhe, Sr. DR Revenue by : 17/07/2025 Date of Hearing : 24/07/20…

SHAILENDRA GALA NAVNEET TRUST ,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX WARD 22(2)(1), MUMBAI

In the result, the appeal of the assessee in assessment year

ITA 4354/MUM/2024[2023-24]Status: DisposedITAT Mumbai24 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Sanjay Parikh
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 4355 & 4354/MUM/2024 Assessment Year: 2022-23 & 2023-24 Shailendra Gala Navneet Trust, Income tax CPC, Navneet Bhavan, Bhavani Dy. Director of Income-tax Ward Vs. Shankar Road, Nr. 22(2)(1), Shardasharm Society, Dadar Piramal Chamber, Dr. SS Roa (West)-Mumbai-400028. Marg, Parel, Mumbai-400012. PAN NO. AALTS 8008 F Appellant Respondent : Mr. Sanjay Parikh Assessee by : Mr. Pravin Salunkhe, Sr. DR Revenue by : 17/07/2025 Date of Hearing : 24/07/20…

ANIL GALA NAVNEET TRUST,MUMBAI vs. INCOME TAX OFFICER WARD 22(1)(6), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

ITA 2951/MUM/2025[2022-23]Status: DisposedITAT Mumbai02 Jul 2025AY 2022-23

Bench: Shri Sandeep Gosain & Shri Om Praksh Kantanil Gala Navneet Trust Vs Income Tax Cpc, Bengaluru Navneet Bhavan, Bhavani Shankar Road, Nr. Shardashram Society, Dadar (West), Mumbai-400 028 Pan : Aada5826D Appellant Respondent

For Appellant: Shri Sanjay ParikhFor Respondent: Shri Pravin Salunkhe – (SR. DR.)
Section 143(1)Section 164Section 2Section 234Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI OM PRAKSH KANT, ACCOUNTANT MEMBER Anil Gala Navneet Trust vs Income Tax CPC, Bengaluru Navneet Bhavan, Bhavani Shankar Road, Nr. Shardashram Society, Dadar (West), Mumbai-400 028 PAN : AADA5826D APPELLANT RESPONDENT Assessee by : Shri Sanjay Parikh Respondent by : Shri Pravin Salunkhe – (SR. DR.) Date of hearing : 25/06/2025 Date of pronouncement : 02/07/2025 O R D E R PER : SANDEEP GOSAIN, JM This appeal filed by the assesse is arising out of the order of the Commissioner of Income-tax, Appea…

POOJA AMIT FAMILY TRUST,NAGPUR vs. ACIT CIRCLE-1, NAGPUR

In the result, Assessee's appeal is allowed

ITA 486/NAG/2024[2023-24]Status: DisposedITAT Nagpur25 Jun 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry**

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 250

…# **IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR "SMC" BENCH :: NAGPUR** ## **BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER** ### **ITA No.486/NAG/2024 (Assessment Year: 2023-24)** | Pooja Amit Family Trust,<br>G 10, Air Developers Dixit<br>Nagar, Nari Road, Nagpur. | Vs. | ACIT, Circle-1,<br>Nagpur. | |-------------------------------------------------------------------------------------|-----|----------------------------| | PAN: AACTP 1112 G | | | | (Appellant)…

THE JAYASWAL BASANT LALL SHAW FAMILY TRUST,NAGPUR, MAHARASHTRA vs. ITO WARD - 1, EXEMP, NAGPUR

In the result, appeal of the Assessee is allowed

ITA 502/NAG/2024[2023-24]Status: DisposedITAT Nagpur23 Jun 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI K.M. ROY, ACCOUNTANT MEMBER I.T.A.No. 502/NAG/2024 (Assessment Year 2023-24) The Jayaswal Basant Lall ITO (Exemption), Ward-1, Shaw Family Trust, Nagpur, Nagpur 246 Usha Sadan, PT R S Shukla Marg, Civil Lines, Nagpur. vs. PAN : AAATT 6726 G (Appellant) (Respondent) For Assessee : Shri K.P. Dewani, Ld. Advocate For Revenue : Shri Surjit Kumar Saha, Ld. Sr.DR Date of Hearing : 23.06.2025 Date of Pronouncement : 23.06.2025 ORDER PER NARENDER KUMAR CHOUDHRY, JM: This appeal has been preferre…

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