What is Chandraprabhu Jain Swetamber Mandir v. ACIT authority for?

Voluntary contributions specifically received towards the corpus of a trust cannot be brought to tax as income, even if the trust is not registered under section 12A/12AA of the Income Tax Act.

Chandraprabhu Jain Swetamber Mandir v. ACIT (50 ITR (Trib) 355)

Q: How many judgments cite Chandraprabhu Jain Swetamber Mandir v. ACIT?

18 judgments on BharatTax cite Chandraprabhu Jain Swetamber Mandir v. ACIT (50 ITR (Trib) 355), spanning 2018 to 2024.

Gemmological Inistitute of India, Mumbai vs. ITO Exem. Ward 1(3), Mumbai

In the result, all the three appeals of the assessee are allowed

ITA 3785/MUM/2023[2017-18]Status: DisposedITAT Mumbai15 Apr 2024AY 2017-18

Bench: Justice (Rtd.) C.V. Bhadang () & Shri B.R. Baskaran (Am)

Section 11Section 12Section 12ASection 2(15)Section 2(24)(iia)Section 43Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “G” Bench, Mumbai. Before Justice (Rtd.) C.V. Bhadang (President) & Shri B.R. Baskaran (AM) I.T.A. No. 3783/Mum/2023 (A.Y. 2015-16) I.T.A. No. 3784/Mum/2023 (A.Y. 2016-17) I.T.A. No. 3785/Mum/2023 (A.Y. 2017-18) Vs. ITO Gemmological Institute of India Piramal Chamber 501, Mehta Bhavan Mumbai. Opp. Hinduja College Charni Road East Mumbai-400 004. PAN : AAATG0077F (Appellant) (Respondent) Assessee by Ms. Vasanti Patel Department by Dr. Kishor Dhule Date of Hearing 07.03.2024 Date of Pronouncement 15.04.2024 O R D E R Per B.R.Baskaran (AM) :- All the three appea…

Gemmological Inistitute of India, Mumbai vs. ITO Exem. Ward 1(3), Mumbai

In the result, all the three appeals of the assessee are allowed

ITA 3784/MUM/2023[2016-17]Status: DisposedITAT Mumbai15 Apr 2024AY 2016-17

Bench: Justice (Rtd.) C.V. Bhadang () & Shri B.R. Baskaran (Am)

Section 11Section 12Section 12ASection 2(15)Section 2(24)(iia)Section 43Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “G” Bench, Mumbai. Before Justice (Rtd.) C.V. Bhadang (President) & Shri B.R. Baskaran (AM) I.T.A. No. 3783/Mum/2023 (A.Y. 2015-16) I.T.A. No. 3784/Mum/2023 (A.Y. 2016-17) I.T.A. No. 3785/Mum/2023 (A.Y. 2017-18) Vs. ITO Gemmological Institute of India Piramal Chamber 501, Mehta Bhavan Mumbai. Opp. Hinduja College Charni Road East Mumbai-400 004. PAN : AAATG0077F (Appellant) (Respondent) Assessee by Ms. Vasanti Patel Department by Dr. Kishor Dhule Date of Hearing 07.03.2024 Date of Pronouncement 15.04.2024 O R D E R Per B.R.Baskaran (AM) :- All the three appea…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 61/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Oct 2023AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 60/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Oct 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 59/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 58/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 57/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 56/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 55/CHNY/2023[2015-16]Status: DisposedITAT Chennai18 Oct 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 54/CHNY/2023[2014-15]Status: DisposedITAT Chennai18 Oct 2023AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 53/CHNY/2023[2013-14]Status: DisposedITAT Chennai18 Oct 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…out appreciating the relevant facts simply treated ‘corpus donations’ as income of the Trust. In this regard, the counsel for the assessee has relied upon the decision of ITAT, Mumbai benches in the case of Chandraprabhu Jain Swetamber Mandir vs. ACIT (2016) 50 ITR (Trib) 355 ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 11 :: 10. The Ld. Sr.AR, Shri P. Sajit Kumar, supporting the order of the Ld. CIT (A) submitted that in order to consider any Trust or institution for the benefit of exemption u/s.11 of the Act, irrespective of what is written in the objects of the Trust, the activ…

Jalan Educational Trust, Sambalpur vs. CIT (Exemption), Hyderabad

In the result, appeal of the assessee is allowed

ITA 60/CTK/2021[2016-17]Status: DisposedITAT Cuttack07 Apr 2022AY 2016-17

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. Cit (Exemption), Cit (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur Pan/Gir No. No.Aabtj 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.S.Poddar S.S.Poddar, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 07/ /4/2022 O R D E R Per C.M.Garg G, Jm This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The Order Of The Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 For The Assessment Year 2016-17. .

For Appellant: Shri S.S.PoddarFor Respondent: Shri Manoj Kumar Goutam

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. CIT (Exemption), CIT (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur PAN/GIR No. No.AABTJ 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.S.Poddar S.S.Podda…

Versova Kokni Sunni Jamat Trust, Mumbai vs. CPC Bangalore, Bangalore

In the result, appeal by the assessee is allowed for statistical purpose

ITA 5905/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Apr 2022AY 2014-15

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

For Appellant: Shri Firoz AndhyarujinaFor Respondent: Shri Chandra Vijay, CIT-DR

Section 11Section 12Section 12ASection 143(1)Section 2(24)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 5905/Mum./2019 (Assessment Year : 2014–15) Versova Kokni Sunni Jamat Trust Shop no.1, Versova, Andheri (W) ……………. Appellant Mumbai 400 061 PAN – AABTV7167L v/s Centralised Processing Centre ……………. Respondent Bangalore Assessee by :Shri Firoz Andhyarujina Revenue by :Shri Chandra Vijay, CIT-DR Date of Hearing – 15.02.2022 Date of Order – 05/04/2022 O R D E R PERSANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee against the or…

Veeravel Trust, Tiruchengode vs. ITO, Exemption Ward, Salem

In the result, appeal filed by the assessee is dismissed

ITA 2064/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Jul 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunatha

For Appellant: Mr. G.Johnson, Addl.CIT

Section 11Section 11(1)(d)Section 12ASection 143(1)Section 234A

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2064/Chny/2019 ("नधा"रणवष" / Assessment Year: 2014-15) Veeravel Trust Vs The Income Tax Officer, 18, Veeraraghavar Street, Exemption Ward. Salem. Tiruchengode-637 211. PAN: AABTV 7506R (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.T.Banusekar, CA अपीलाथ"क"ओरसे/ Appellant by : Mr. G.Johnson, Addl.CIT ""यथ"क"ओरसे/Respondentby सुनवाईक"तार"ख/D…

The Asst.Commissioner of Income Tax - (Exemptions ) Circle - 1, Mangaluru vs. M/S A. Shama Rao Foundation, Mangaluru

In the result, appeal of the Revenue is dismissed

ITA 1464/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner Of Vs. M/S. A. Shama Rao Foundation, Income-Tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [Pan:Aaata 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue By Shri Pradeep Kumar, Cit(Dr) Assessee By Shri V. Srinivasan, Adv. Date Of Hearing 09/11/2020 Date Of Pronouncement 03/12/2020 O R D E R

Section 11(1)(d)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGULURU BENCH, BENGULURU BEFORE SHRI CHANDRA POOJARI, AM AND SMT. BEENA PILLAI, JM I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner of Vs. M/s. A. Shama Rao Foundation, Income-tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [PAN:AAATA 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue by Shri Pradeep Kumar, CIT(DR) Assessee by Shri V. Srinivasan, Adv. Date of hearing 09/11/2020 Date of pronouncement 03/12/2020 O R D E R Per CHANDRA POOJARI, AM This appeal filed by the Revenue is…

Goregaon Mahila Mandal, Mumbai vs. ITO (Exem) 1 (3), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 2741/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri Saktijit Dey

For Appellant: Shri Vijay JoshiFor Respondent: Shri S.K. Mitra

Section 11Section 11(1)(d)Section 12ASection 12A(2)Section 56(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.2741/Mum./2018 (Assessment Year :2012–13) Goregaon Mahila Mandal Matru Mandir, Jay Prakash Nagar ……………. Appellant Goregaon (East), Mumbai 400 063 PAN – AABTG4560A v/s Income Tax Officer (Exempt.) ……………. Respondent Ward–1(3), Mumbai Assesseeby : Shri Vijay Joshi Revenue by : Shri S.K. Mitra Date of Hearing – 10.12.2018 Date of Order – 30.01.2019 O R D E R Aforesaid appeal has been filed by the assessee challenging the order dated5thFebruary 2018, passed by the learned Commissioner (Appeals)–3, Mumbai, for…

Bank of India Retired Employees Medical Assistance Trust, Mumbai vs. ITO (E) - 1(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6469/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Bank Of India Retired Employees Ito(E)-1(1), Mumbai. Medical Assistance Trust, C-5, G बिधम/ Block Star House, Bandra Kurla Vs. Complex, Bandra (E), Mumbai- 400051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabtb3373J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. Suman Kumar, D.R

Section 11(1)(d)Section 12ASection 143(2)Section 143(3)

…would be liable to be taxed as its income. We find that as observed by us hereinabove, a similar issue had came up before a coordinate bench of the Tribunal, viz. ITAT, Mumbai “D” bench, Mumbai, in the case of Chandrabahu Jain Swetamber Mandir Vs. ACIT (2016) 50 ITR (Trib) 355 (Mum). In the aforementioned case, the corpus donations of Rs.4,55,446/- P a g e | 10 ITA No. 6469/Mum/2016 AY: 2012-13 Bank of India Retired Employees Medical Assistance Trust Vs. ITO(E)-1(1). received by the assessee trust which was not registered under Sec.12A/12AA of the Act, were brought to tax as the income of the assessee within the…

Income-Tax Officer vs. Serum Institute of India Research Foundation, Pune

In the result, appeal of the Revenue is dismissed

ITA 621/PUN/2016[2005-06]Status: DisposedITAT Pune29 Jan 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

For Appellant: Shri T.B. Vijaya Reddy and Shri Mukesh Jha, CIT-DRsFor Respondent: Shri R.S. Abhyankar

Section 10(21)Section 11Section 11(1)(d)Section 12ASection 2(24)(iia)Section 35(1)(ii)

…पुणे "यायपीठ "यायपीठ "यायपीठ “बी "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे बी बी” पुणे बी पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.621/PUN/201…

Chandraprabhu Jain Swetamber Mandir v. ACIT

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Judgments citing Chandraprabhu Jain Swetamber Mandir v. ACIT

Gemmological Inistitute of India, Mumbai vs. ITO Exem. Ward 1(3), Mumbai

Gemmological Inistitute of India, Mumbai vs. ITO Exem. Ward 1(3), Mumbai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

Jalan Educational Trust, Sambalpur vs. CIT (Exemption), Hyderabad

Versova Kokni Sunni Jamat Trust, Mumbai vs. CPC Bangalore, Bangalore

Veeravel Trust, Tiruchengode vs. ITO, Exemption Ward, Salem

The Asst.Commissioner of Income Tax - (Exemptions ) Circle - 1, Mangaluru vs. M/S A. Shama Rao Foundation, Mangaluru

Goregaon Mahila Mandal, Mumbai vs. ITO (Exem) 1 (3), Mumbai

Bank of India Retired Employees Medical Assistance Trust, Mumbai vs. ITO (E) - 1(1), Mumbai

Income-Tax Officer vs. Serum Institute of India Research Foundation, Pune