Dedhia Music Foundation v. CIT(E)

ELYSIUM SMILES FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 5005/Mum/2025 (Assessment Year: 2026-27) I.T.A. No. 5006/Mum/2025 (Assessment Year: 2026-27) Elysium Smiles Foundation, CIT (Exemptions), Room No. 601, 6th Floor, A-905, O2 Commercial Complex, Near Minerva Industrial Estate, Cumballa Hill, MTNL TE Building, Asha Nagar, Mulund, Vs. Pedder Road, Dr. Gopalrao Deshmukh Mumbai-400080. Marg, Cumballa Hill, PAN: AAATE8389A Mumbai-400026. Assessee) : Revenue) Assessee by : Shri Dharan Gandhi, AR Revenue by : Shri Himanshu Joshi, Sr.-DR Date of Hearing 0…

ELYSIUM SMILES FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 5005/Mum/2025 (Assessment Year: 2026-27) I.T.A. No. 5006/Mum/2025 (Assessment Year: 2026-27) Elysium Smiles Foundation, CIT (Exemptions), Room No. 601, 6th Floor, A-905, O2 Commercial Complex, Near Minerva Industrial Estate, Cumballa Hill, MTNL TE Building, Asha Nagar, Mulund, Vs. Pedder Road, Dr. Gopalrao Deshmukh Mumbai-400080. Marg, Cumballa Hill, PAN: AAATE8389A Mumbai-400026. Assessee) : Revenue) Assessee by : Shri Dharan Gandhi, AR Revenue by : Shri Himanshu Joshi, Sr.-DR Date of Hearing 0…

SHAMKRIS CHARITY FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTION , MUMBAI

The appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Justice (Retd.) C V Bhadangms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT MS PADMAVATHY S, AM I.T.A. No. 3394/Mum/2025 (Assessment Year: 2025-26) Shamkris Charity Foundation Commissioner of Income Tax B/001, Upper Basement Floor, (Exemptions), Mumbai Room No. 601, 6th Floor, Cumbala Western Edge 11, Magathane, Vs. Borivali (East), Mumbai 400066 Hill MTNL TE Building, Peddar Road, Dr. Gopalrao Deshmukh Marg, PAN: ABGCS6072E Cumbala Hill, Mumbai 400026 Appellant) : Respondent) Assessee by : Shri Tanzil R. Padvekar, Advocate Revenue by : Shri. Pravin Salunkhe, Sr. AR : 10.10.2025…

SHREE WAGHESHWARI SEVA SAMITI CHARITABLE TRUST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Smt. Renu Jauhrishree Wagheshwari Seva Vs. Cit(Exemption) Samiti Charitable Trust Room No. 601, 6Th Floor, Room No. 2, Natubhai Cumballa Hill, Mtnl Te Gayantra Chawal, Sai Building, Peddar Road, Dr Nagar, M. G. Cross Road, Gopalrao Deshmukh Marg, Kandivali (West), Mumbai-400026. Mumbai-400067. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aarts5487J Appellant .. Respondent

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Shree Wagheshwari Seva Vs. CIT(Exemption) Samiti Charitable Trust Room No. 601, 6th Floor, Room No. 2, Natubhai Cumballa Hill, MTNL TE Gayantra Chawal, Sai Building, Peddar Road, Dr Nagar, M. G. Cross Road, Gopalrao Deshmukh Marg, Kandivali (West), Mumbai-400026. Mumbai-400067. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AARTS5487J Appellant .. Respondent Appellant by : Shri Prashant S. Ghumare Respondent by : Shri Arun Kanti Datta- CIT DR Date of Hearing 25.09.2025 Date of Pronouncem…

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4474/Mum/2025 (Assessment Year: NA) Aditya Birla Education Trust vs Commissioner of Income-tax B-4, Aditya Birla Centre, S.K. (Exemption), 601, 6th Floor, Cumballa Hill MTNL Ahire Marg, Worli, Mumbai- 400030 TE Building, Pedder Ropad, Dr. PAN: AACTA4967C Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 APPELLANT RESPONDENT Assessee by : Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, Shri Chaitanya Joshi & Ms. Sejal Nahata Responde…

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appeals of the assessee are treated as allowed

…favour of the assessee in various decisions of the Co-\nordinate Benches. The Ld. AR has placed reliance on the decisions\nin the following cases :\n(i) Odhavi Chanabhai Peraj Charity Trust (ITA No. 1164 &\n1165/Mum/2025.\n(ii) Dedhia Music Foundation (2025) 173 Taxmann.com 394\n(Mum-ITAT)\n6. The Ld. Departmental Representative (DR) on the other hand,\nrelied on the order of the Ld. CIT(Exemptions) and argued that the\napplication of funds outside India would be in violation of the\nprovisions of section 11 of the Act and hence rejection of\nregistration was correct and deserves to be upheld.\n7. We have carefu…

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

…g cases : in the following cases : (i) Odhavi Chanabhai Peraj Charity Trust (ITA No. 1164 & (i) Odhavi Chanabhai Peraj Charity Trust (ITA No. 1164 & (i) Odhavi Chanabhai Peraj Charity Trust (ITA No. 1164 & 1165/Mum/2025. . (ii) Dedhia Music Foundation (2025) 173 Taxmann.com 394 Dedhia Music Foundation (2025) 173 Taxmann.com 394 Dedhia Music Foundation (2025) 173 Taxmann.com 394 (Mum-ITAT) 6. The Ld. Departmental Representative (DR) on the The Ld. Departmental Representative (DR) on the The Ld. Departmental Representative (DR) on the other hand, relied on the order of the Ld. CIT(Exemptions) and argued that the…

ODHAVJI CHANABHAI PERAJ CHARITY TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 25(3)(1),MUMBAI, KAUTILYA BHAVAN, BANDRA KURLA COMPLEX, MUMBAI

In the result, both appeals by the assessee are allowed

…ows that all is activities are confined to the\nboundary of the country only and has no intention or object to do any\nactivity outside India. He further relied on the decision of coordinate\nbench of ITAT, Mumbai in the case of Dedhia Music\nFoundation(2025) 173 Taxmann.com 394(Mum-ITAT)stating\nthat facts of the instant case are identical wherein it was held that the\nCIT could not deny registration under section 12AB of the Act on the\nground that there was existence of any object clause for carrying out\nany activity outside India.However,such kind of application of income\noutside India, unless permitted by…

ODHAVJI CHANABHAI PERAJ CHARITY TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 25(3)(1), KAUTILYA BHAVAN, BANDRA KURLA COMPLEX,MUMBAI

In the result, both appeals by the assessee are allowed

…ows that all is activities are confined to the\nboundary of the country only and has no intention or object to do any\nactivity outside India. He further relied on the decision of coordinate\nbench of ITAT, Mumbai in the case of Dedhia Music\nFoundation(2025) 173 Taxmann.com 394(Mum-ITAT)stating\nthat facts of the instant case are identical wherein it was held that the\nCIT could not deny registration under section 12AB of the Act on the\nground that there was existence of any object clause for carrying out\nany activity outside India.However,such kind of application of income\noutside India, unless permitted by…

GULBANU A LALANI EDUCATIONAL TRUST ,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeegulbanu A. Lalani Educational Vs Cit (Exemptions), Mumbai Trust, 02, Shivaji Complex, Road No.2, Anand Nagar, Dahisar East, Mumbai-400 068 Pan : Aaaag0013E Applicant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Gulbanu A. Lalani Educational vs CIT (Exemptions), Mumbai Trust, 02, Shivaji Complex, Road No.2, Anand Nagar, Dahisar East, Mumbai-400 068 PAN : AAAAG0013E APPLICANT RESPONDENT Assessee by : None Respondent by : Shri Arun Kanti Datta – CIT DR Date of hearing : 14/07/2025 Date of pronouncement : 15/07/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assesse is filed against the order of the Learned Commissioner of Income-tax (Exempti…

TIH FOUNDATION FOR IOT AND IOE,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: the decision of the appeal.”

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER TIH Foundation For IOT AND vs CIT (Exemption), Mumbai IOE, Room No.601, Cumballa Hill, MTNL 3rd Floor, IITB Research TE Building, Pedder Road, Dr. Academy, IITB Bombay Gopalrao Deshmukh Marg, Campus, A S Marg, Powai, Cumballa Hill, Mumbai-400 026 Mumbai-400 076 PAN: AAICT0857F APPELLANT RESPONDENT Assessee by : Shri Subodh Ratnaparikh Respondent by : Shri Hemanshu Joshi, SR DR Date of hearing : 03/07/2025 Date of pronouncement : 10/07/2025 O R D E R PER ANIKESH BA…