CIT v. Dawoodi Bohara Jamat

43 Taxmann.com 243Supreme Court of India2014#2002 most cited

What is CIT v. Dawoodi Bohara Jamat authority for?

Section 13(1)(b) of the Income-tax Act applies to composite trusts that engage in both religious and charitable activities, meaning such trusts may be excluded from exemption under Section 11.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Dawoodi Bohara Jamat · section 13(1)(b) · composite trust · charitable trust · religious trust · exemption under section 11 · taxability of trust

Sections most often in play

Section 12ASection 12ABSection 13(1)(b)Section 11Section 80GSection 12Section 12A(1)(ac)(iii)Section 2(15)

Issues it is cited on

section 13(1)(b)section 14(2)section 2(17)section 13(1)section 115tdsection 80g(5b)section 12ab(4)section 62section 115bbcanonymous donationsection 12ab(1)(b)(ii)section 80g(2)

Judgments citing CIT v. Dawoodi Bohara Jamat

Bhojalram Leuva Patel Seva Samaj Trust, Devki Galol vs. The Commissioner of Income Tax (Exemptions), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh Makwana, CIT D.R. Date of Hearing 02.04.2024 30.04.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the a…

Anjuman E Nusratul Muslimin Tankaria, Bharuch vs. CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 59/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.59/Ahd/2023 (Assessment Year: 2022-23) Anjuman E Nusratul Muslimin Vs. Commissioner Of income Tax Tankaria, (Exemption), At & P.O. Tankaria, Ahmedabad Bharuch, Gujarat-392240 [PAN No.AAFTA4804P] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal V. Shah, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 15.04.2024 Date of Pronouncement 24.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

Jamiatul Banaat Tankaria, Bharuch vs. CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 58/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad06 Mar 2024AY 2022-23

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2022-23 Vs. Jamiatul Banaat Tankaria, Cit(Exemption) Madresa Road, Tankaria, Ahmedabad. Bharuch-392240, Gujarat Pan : Aabtj 1122 H (Applicant) (Responent) Assessee By : Ms. Kinjal Shah, Ar Revenue By : Shri Akhilendra Pradap Yadav, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21/02/2024 घोषणा की तारीख /Date Of Pronouncement: 06/03/2024 आदेश/O R D E R Per Annapurna Guptathe Present Appeal Has Been Filed By The Assessee Against The Order Of Learned Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Ld.Cit(Exemption)” For Short] Dated 29.12.2022, Rejecting The Application Filed By The Assessee In Form No.10Ab For Registration U/S 12Ab Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short].

For Appellant: Ms. Kinjal Shah, ARFor Respondent: Shri Akhilendra Pradap Yadav, CIT-DR
Section 12ASection 13(1)(b)Section 80GSection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER Assessment Year : 2022-23 Vs. Jamiatul Banaat Tankaria, CIT(Exemption) Madresa Road, Tankaria, Ahmedabad. Bharuch-392240, Gujarat PAN : AABTJ 1122 H (Applicant) (Responent) Assessee by : Ms. Kinjal Shah, AR Revenue by : Shri Akhilendra Pradap Yadav, CIT-DR सुनवाई की तारीख/Date of H…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai vs. Shree Sai Baba Sansthan Trust (Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

Shree Sai Baba Sansthan Trust (Shirdi), Mumbai vs. Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

Dawat E Islami, Raipur vs. The CIT ( Exemption ) Bhopal, Bhopal

In the result, the appeal filed by the assesse is allowed for statistical purposes

ITA 431/IND/2022[00]Status: DisposedITAT Indore22 Sept 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidawat E Islami Chhttisgarh Cit(Exemption) Sanjay Nagar R D A Plot Raipur Bhopal Vs. Raipur, Chhttisgarh (Appellant / Assessee) (Revenue) Pan: Aadtd 7213 R Assessee By Shri Ankit Chowksi, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 22.09.2023

Section 11Section 12ASection 13(1)(b)

…189 taxman 106 as well as the judgment of Hon’ble Madras High Court in case of New Life in Christ Evangelistic Association vs. CIT 246 ITR 532. 3. Ld. AR has also relied upon the judgment of Hon’ble Supreme Court in case of CIT, Ujjain vs. Dawoodi Bohra Jamat 43 Taxmann.com 243 (SC). Thus, Ld. AR has submitted that the Hon’ble Supreme Court has held that religious trust is entitled for exemption u/s 11 & 12 of the Act which are substantive provisions provided for exemption available to a religious or charitable trust. Therefore, income derived from property held by such public trust as well as voluntary contribut…

Shri Buhari Vibhag Dasha Shrimali Jain Gnyati Samaj, Valod, Tapi, Surat vs. The CIT(Exemption), Ahemdabad, Ahemadabad

In the result, this appeal of assessee is allowed for statistical purposes

ITA 71/SRT/2023[2022-23]Status: DisposedITAT Surat31 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Shri Buhari Vibhag Dasha The Commissioner Of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, Pan: Aaatu 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 11Section 12ASection 13(1)(b)Section 13(1)(d)Section 21A(1)(ac)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) Shri Buhari Vibhag Dasha The Commissioner of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, PAN: AAATU 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. APPELLANT RESPONDEDNT Assessee by Shri Hiren Vepari, CA & Miss Himali Mistri CA Department by Shri Ashok B. Koli (CIT-DR) Date…

Sindhu Seva Samiti, Surat vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.214/SRT/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The CIT(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATM3808N (Appellant) (Respondent) आयकर अपील सं./ITA No.265/SRT/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The CIT(Exemption), TP No.3 FP 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./PA…

Mar Baselius Orthodox Syrian Church, Surat vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.214/SRT/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The CIT(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATM3808N (Appellant) (Respondent) आयकर अपील सं./ITA No.265/SRT/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The CIT(Exemption), TP No.3 FP 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./PA…

ACIT(E), Circle-1(1), New Delhi vs. Divya Jyoti Jagrati Sansthan, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4188/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jan 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Ms. Yagyasaini Kakkar, CIT DR
Section 11Section 11(1)Section 115BSection 12ASection 133(6)Section 143(3)Section 2(15)Section 32Section 32(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.4188/Del./2017 (ASSESSMENT YEAR : 2012-13) ACIT (E), Circle 1 (1), vs. Divya Jyoti Jagrati Sansthan, New Delhi. Plot No.3, Pocket OCF, Behind Suraksha Enclave, Parwana Road, Pitampura, New Delhi – 110 034. (PAN : AAATD2307D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudesh Garg, Advocate REVENUE BY : Ms. Yagyasaini Kakkar, CIT DR Date of Hearing : 25.11.2021 Date of Order : 24.01.2022 O R D E R PER AMIT SHUKLA, JM : Aforesaid appeal has been filed b…

Mesers Shri Swami Shankarnath Parvat Charitable and Welfare Trust, Kapurthala vs. The Commissioner of Income Tax (Exemptions), Chandigarh

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 602/Asr/2018 Assessment Year: N.A. M/s Sh. Swami Shankarnath Vs. The Commissioner of Parvat Charitable and Welfare Income Tax (Exemption), Trust, Nakodar Road, Hadiabad, Chandigarh Phagwara, Kapurthala. [PAN: AAUTS 4845H] (Respendent) (Appellant) Appellant by Written Submission Respondent by Sh. Sanjay Dhariwal, CIT-DR Date of Hearing 13.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed agains…

Shiromani Gurdwara Parbandhak Committee vs. Commissioner of Income Tax-I

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member V.S. CIT – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar PAN:AANTS1981K (Appellant) (Respondent) Appellant by Shri Prem Singh, Advocate, Sh GS Syal, CA, Sh TS Aurora, Advocate and ShGunjeet S Syal, Advocate Respondent by Smt. Rajindra Kaur, D.R. Date of Hearing 14.07.2021 Date of Pronouncement 16.08.2021 ORDER Per Laliet Kumar, J.M. 1. That the present appeal is filed by the Assessee aggrieved by the Order passed by the…

Imaan Foundation, Mumbai vs. CIT (E), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3168/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Sept 2017AY 2012-13

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhm/S Imaan Foundation Cit(E) 6Th Floor, Piramal Chambers, S A Kanji (Ca) 206, Rewa Chambers, New Marine Vs. Lalbaug, Mumbai-400012. Lines, Mumbai-400020 Pan: Aaati0711L (Appellant) (Respondent)

For Appellant: Shri F. B. Andhyarujina (AR)For Respondent: Shri Rakesh Ranjan (DR)
Section 11Section 12ASection 13(1)(b)Section 143(2)Section 143(3)Section 253Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “I”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Imaan Foundation CIT(E) 6th Floor, Piramal Chambers, S A Kanji (CA) 206, Rewa Chambers, New Marine Vs. Lalbaug, Mumbai-400012. Lines, Mumbai-400020 PAN: AAATI0711L (Appellant) (Respondent) Assessee by : Shri F. B. Andhyarujina (AR) Revenue by : Shri Rakesh Ranjan (DR) Date of hearing : 06.09.2017 Date of Pronouncement : 15.09.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section 253 of the Income-ta…

Motiwala Upliftment Social Trust, Mumbai vs. DIT (E), Mumbai

In the result, the appeal filed by the appellant Trust is allowed

ITA 5213/MUM/2013[2013-14]Status: DisposedITAT Mumbai21 Sept 2016AY 2013-14

Bench: Shri R.C.Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: -

For Appellant: Shri. Mr. Vijay JoshiFor Respondent: Shri. G. Nanthakumar
Section 12ASection 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI BEFORE SHRI R.C.SHARMA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: - Motiwala Upiftment Social Trust, Director of Income Tax No. 1, 1st Floor, (Exemption), Mumbai. 56 Motiwala Mansion, Donted Street, Masjid Bunder (W), Vs. Mumbai- 400 009. PAN: AADTM1706E (Appellant) (Respondent) Appellant by : Shri. Mr. Vijay Joshi Respondent by : Shri. G. Nanthakumar Date of Hearing: 09/09/2016 Date of Pronouncement: 21/09/2016 O R D E R PER RAM LAL NEGI, JM The present appeal has been filed by the appellant Motiwala Upiftment Social Trust, Mumbai, ag…

ITO 24(3)(2), Mumbai vs. Neeta Enterprises, Mumbai

The appeal of the Revenue is dismissed

ITA 1652/MUM/2013[2009-10]Status: DisposedITAT Mumbai09 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Sanjay Aroraassessment Year: 2009-10 Ito-24 (3)(2), M/S Neeta Enterprises, Ro. No.704, C-11, 7Th Floor, 141, Gundecha House, बनाम/ B.K.C. Bandra(East), Jawahar Nagar, Vs. Mumbai-400051 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aacgn4947M

Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Sanjay Arora, Accountant Member Assessment Year: 2009-10 ITO-24 (3)(2), M/s Neeta Enterprises, Ro. No.704, C-11, 7th Floor, 141, Gundecha House, बनाम/ B.K.C. Bandra(East), Jawahar Nagar, Vs. Mumbai-400051 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AACGN4947M राज"व क" ओर से / Revenue by Shri A. Ramchandran-DR "नधा"रती क" ओर से / Assessee by Shri Vimal Puna…