Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal

Q: How many judgments cite Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal?

19 judgments on BharatTax cite Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal (58 Taxmann.com 288), spanning 2016 to 2025.

Q: Which sections of the Income Tax Act does Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal come up under?

It is most often cited in judgments turning on Section 11, Section 12A, Section 12A(1)(ac), Section 12AB, Section 2(15).

58 Taxmann.com 288High Court2015#6114 most cited

What is Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal authority for?

Depreciation claimed on an asset acquired from trust income is not a double deduction. It is a permissible deduction representing the use of the asset, distinct from the earlier claim towards application of funds for acquisition.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Director of Income-tax (Exemptions) · Mumbai v. Shri Vile Parle Kelavani Mandal · Section 11 · Section 12A · Section 2(15) · double deduction · depreciation · application of income · charitable trust

Sections most often in play

Section 11 Section 12A Section 12A(1)(ac)Section 12AB Section 2(15)

Issues it is cited on

proviso to section 2(15)section 11(1)section 2(15)section 11 person india total income business

Judgments citing Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal

Marwadi Navyuvak Vachanalaya, Latur vs. Commissioner of Income-Tax, (Exemptions), Pune

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

ITA 561/PUN/2025[Not Applicable]Status: DisposedITAT Pune29 Sept 2025

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandamarwadi Navyuvak Vachanalaya Cit(Exemption), Pune Marwadi Navyuvak Vachanal, Vs. Main Road, Latur – 413512 Pan: Aabtm2714L (Appellant) (Respondent) Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar, CIT-DR

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT Marwadi Navyuvak Vachanalaya CIT(Exemption), Pune Marwadi Navyuvak Vachanal, Vs. Main Road, Latur – 413512 PAN: AABTM2714L (Appellant) (Respondent) Assessee by : Shri Bhuvanesh Kankani Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 25-08-2025 Date of pronouncement : 29-09-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 27.12.2024 of the Ld. CIT(Exemption), Pune rejecting the application for grant of re…

Oswal Bandhu Samaj, Pune vs. Income-Tax Officer, (Exemptions) -1, Pune

Appeal is allowed in above terms

ITA 837/PUN/2018[2012-13]Status: DisposedITAT Pune13 Oct 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.837/Pun/2018 धनधाारण वषा / Assessment Year : 2012-13 Oswal Bandhu Samaj, C/O. Shah Khandelwal Jain & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune – 411 001 ......अपीलाथी / Appellant Pan : Aaato0138K

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M.G.Jasnani

Section 11Section 143(3)Section 2Section 2(15)

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपील सं. / ITA No.837/PUN/2018 धनधाारण वषा / Assessment Year : 2012-13 Oswal Bandhu Samaj, C/o. Shah Khandelwal Jain & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near RTO, Pune – 411 001 ......अपीलाथी / Appellant PAN : AAATO0138K बनाम / V/s. .……प्रत्यथी / Respondent ITO, (Exemptions)-1, Pune Assessee by : Shri Neelesh Khandelwal Revenue by : Shri M.G.Jasnani सुनवाई की तारीख / Date of Hearing : 11.07.2022…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 578/BANG/2021[2010-11]Status: DisposedITAT Bangalore05 Jan 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri

Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 577 & 578/Bang/2021 Assessment Years : 2009-10 & 2010-11 M/s. Karnataka Industrial The Deputy Areas Development Board, Commissioner of No. 49, 4th & 5th Floor, Income Tax Khanija Bhavan, (Exemptions), Race Course Road, Circle – 1, Bangalore – 560 001. Vs. Bangalore. PAN: AAATK1305J APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA : Shri Sumer Singh Revenue by Meena, CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 05-01-2022 ORD…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 577/BANG/2021[2009-10]Status: DisposedITAT Bangalore05 Jan 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri

Section 11Section 11(1)(a)Section 143(3)Section 2(15)

Otters Club, Mumbai vs. DDIT (E)-II(1), Mumbai

In the result, appeal is partly allowed in terms indicated above

ITA 648/MUM/2013[2009-10]Status: DisposedITAT Mumbai07 Aug 2019AY 2009-10

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri Abirama Kartikeyan

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.648/Mum./2013 ITA no.1551/Mum./2015 (Assessment Year: 2009–10) (Assessment Year: 2010–11) ITA no.1552/Mum./2015 ITA no.6913/Mum./2016 (Assessment Year: 2011–12) (Assessment Year: 2012–13) ITA no.6914/Mum./2016 (Assessment Year: 2013–14) Otters Club Carter Road ……………. Appellant Mumbai 400 050 PAN – AAATO0013F v/s Income Tax Officer (Exemp.) ……………. Respondent Ward–2(2), Mumbai Revenue by : Shri Abirama Kartikeyan Assessee by: Shri Porus Kaka a/w Shri Nitesh Joshi…

Income Tax Officer(E)-2(3), Mumbai vs. Society of Congregation of Franciscan Brothers, Mumbai

ITA 5549/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Ms.Ruchi TamhankarFor Respondent: Shri Chaudhary Arum Kumar

Section 11Section 12ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL“G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.5549/M/2017 (Assessment Year: 2012-13) ITO(E) 2(3) Vs. M/s. Society of Franciscan Room No. 513, 5th Floor, Brothers of Mount Poinsur Piramal Chambers, LalBaug, Borivali (W), Mumbai- Lowr Parel, Mumbai- 400103. 400012. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAATS1005K (Appellant) .. (Respondent) Assessee by: Ms.Ruchi Tamhankar Department by: Shri Chaudhary Arum Kumar Singh Date of Hearing: 09.01.2019 Date of Pronouncement: 30.01.2019 O R D E R PER AMARJIT SINGH, JM: The present appeal has been f…

Income Tax Officer (E) 2(3), Mumbai vs. Society of Franciscan Brothers, Mumbai

ITA 5547/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Ms.Ruchi TamhankarFor Respondent: Shri Chaudhary Arum Kumar

Section 11Section 12ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL“G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.5547/M/2017 (Assessment Year: 2012-13) ITO(E) 2(3) Vs. M/s. Society of Franciscan Room No. 513, 5th Floor, Brothers of Mount Poinsur Piramal Chambers, LalBaug, Borivali (W), Mumbai- Lowr Parel, Mumbai- 400103. 400012. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAATS0420Q (Appellant) .. (Respondent) Assessee by: Ms.Ruchi Tamhankar Department by: Shri Chaudhary Arum Kumar Singh Date of Hearing: 09.01.2019 Date of Pronouncement: 30.01.2019 O R D E R PER AMARJIT SINGH, JM: The present appeal has been f…

Income Tax Officer(E)-2(3), Mumbai vs. M/S.Shree Kanchi Mahaswami Chandrasekarendra Saraswati Peetarohana Shatabdi, Mumbai

ITA 5546/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jan 2019AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Paresh ShapariaFor Respondent: Shri Chaudary Arum Kumar

Section 11Section 12ASection 143(2)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL“G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.5546/M/2017 (Assessment Year: 2013-14) ITO (E)-2(3) Vs. M/s. Shree Kanchi Room No.513, 5 th Floor, MahaswamiChandrasekarendra Piramal Chambers, Saraswati Peetarohana Lalbaug, Lower Parel, Shatabdi Flat Mumbai-400012. No. 4, Plot No. 258, Kailas Bhavan CHS Ltd. Sion Road, Sion (W) Mumbai-400022. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAFTS5660K (Appellant) .. (Respondent) Assessee by: Shri Paresh Shaparia Department by: Shri Chaudary Arum Kumar Singh Date of Hearing: 08.01.2019 Date of Pronounce…

DCIT (E)-2(1), Mumbai vs. Maharashtra Industrial Development Corporation, Mumbai

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

ITA 4104/MUM/2017[2007-08]Status: DisposedITAT Mumbai20 Jul 2018AY 2007-08

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15

For Appellant: Shri V. Sridharan, A.R. &For Respondent: Shri Jacinta Zimik Vashai, D.R

Section 11Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Dy. Commissioner of M/s. Maharashtra Income Tax Industrial Development (Exemptions) 2(1), Corporation, Room No.519, Udyog Sarathi, Vs. 5th Floor, Mahakali Caves Road, Piramal Chambers, Andheri (East), Lalbaug, Mumbai – 400 093 Lower Parel, PAN: A…

DCIT (E) 2(1), Mumbai vs. Society of the Servants of the Holy Spirit, Mumbai

In the result, this appeal by the Revenue stands dismissed

ITA 7021/MUM/2016[2013-14]Status: DisposedITAT Mumbai02 Jul 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No.7021/Mum/2016 ("नधा"रण वष" / Assessment Year: 2013-14) Dy. Cit(Exemptions) – 2(1) Society Of The Servants Of The Holy Holy Spirit Hospital, Spirit बनाम/ Room No. 519, 5Th Floor, Mahakali Caves Road, Andheri (E), Vs. Mumbai-400 093 Piramal Chambers, Lalbaug, Lower Parel, Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaas 0148 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Arju Garodia ""यथ" क" ओर से/Respondent By : Shri Dharan Gandhi सुनवाई क" तार"ख / : 04.06.2018 Date Of Hearing घोषणा क" तार"ख / : 02.07.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Is An Appeal By The Revenue Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals) Dated 27.09.2016, Pertaining To Assessment Year 2013-14. 2. The Grounds Of Appeal Read As Under: 1. "Whether On The Facts Of The Case & In Law The Id. Cit(A) Erred In Allowing The Appeal Of The Assessee On Account Of Disallowing Depreciation On Fixed Assets Of Rs. 6,82,68,576/- In Contravention Of The Decision Of Escorts Ltd. Vs Uoi 199 Itr 43 Wherein It Was Held That Since 'Section 11 Of The Income Tax Act Provides For Deduction Of Capital Expenditure Incurred On Assets Acquired For The Objects Of The Trust As Application & Does Not Specifically & Expressly Provide For Double

For Appellant: Ms. Arju GarodiaFor Respondent: Shri Dharan Gandhi

Section 11Section 32

…आयकर अपील"य अ"धकरण “जे” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. No.7021/Mum/2016 ("नधा"रण वष" / Assessment Year: 2013-14) Dy. CIT(Exemptions) – 2(1) Society of the Servants of The Holy Holy Spirit Hospital, Spirit बनाम/ Room No. 519, 5th Floor, Mahakali Caves Road, Andheri (E), Vs. Mumbai-400 093 Piramal Chambers, Lalbaug, Lower Parel, Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAAAS 0148 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Ms. Arju Garodia ""यथ" क" ओ…

DCIT (E) 2(1), Mumbai vs. Mohd Haji Saboo Sidik Institution, Mumbai

ITA 7019/MUM/2016[2013-14]Status: DisposedITAT Mumbai16 Apr 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7019/Mum/2016 (नििाारण वर्ा / Assessment Year: 2013-14) बिाम/ Dcit (E) 2(1) Mohd. Haji Saboo Sidik R.No 519, 5 T H Floor, Institution, Piramal Chamber, C/O. Anjuman I Islam, V. Lalbaug, Badruddin Tayabji Marg, Lower Parel, 92, Dr. D.N. Road, Mumbai-400013 Mumbai स्थायी ऱेखा सं./ Pan : Aabtm6917D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Jayesh ChughFor Respondent: Shri. Saurabh Kumar Rai , DR

Section 11Section 12ASection 143(3)Section 32

…आयकर अपीऱीय अधिकरण “I” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.7019/Mum/2016 (नििाारण वर्ा / Assessment Year: 2013-14) बिाम/ DCIT (E) 2(1) Mohd. Haji Saboo Sidik R.No 519, 5 t h Floor, Institution, Piramal Chamber, C/o. Anjuman I Islam, v. Lalbaug, Badruddin Tayabji Marg, Lower Parel, 92, DR. D.N. Road, Mumbai-400013 Mumbai स्थायी ऱेखा सं./ PAN : AABTM6917D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by : Shri. Saurabh Kumar Rai , DR Assessee by: Jayesh Ch…

DCIT (E) I(1), Mumbai vs. Lokhandwala Foundations, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1683/MUM/2017[2010-11]Status: DisposedITAT Mumbai07 Feb 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Dcit (E) 1(1), Vs. M/S.Lokhandwala Foundations R.No.506, 5Th Floor 48, Indranarayan Road Piramal Chambers Santacruz (West) Lalbaug, Mumbai – 400 054 Parel, Mumbai – 400 012 Pan/Gir No. Aaatl0068K Appellant) .. Respondent)

Section 11Section 12ASection 143(3)Section 32fSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM DCIT (E) 1(1), Vs. M/s.Lokhandwala Foundations R.No.506, 5th Floor 48, Indranarayan Road Piramal Chambers Santacruz (West) Lalbaug, Mumbai – 400 054 Parel, Mumbai – 400 012 PAN/GIR No. AAATL0068K Appellant) .. Respondent) Assessee by Shri Rajesh Kumar Yadav Revenue by Shri Rahul Hakani Date of Hearing 05/12/2017 Date of Pronouncement 07/02/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)- 1, Mumbai dated 26/12/2016 for A.Y.2010-11 in the matt…

ITO (E) 2(3), Mumbai vs. Sadhu Vaswani Mission Bombay, Mumbai

In the result, this appeal filed by the Revenue stands dismissed

ITA 4144/MUM/2017[2013-14]Status: DisposedITAT Mumbai29 Dec 2017AY 2013-14

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.4144/Mum/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Ito(E)-2(3), Sadhu Vaswani Mission बनाम/ Room No. 513, Piramal Chambers, 13/14, Geetanjali, Lal Baug, Parel Mumbai-400 012 Behind Radio Club, Colaba, Vs. Mumbai-400 005 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacts 1706 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. N. Hemlatha ""यथ" क" ओर से/Respondent By : Shri M. Subramanian

For Appellant: Ms. N. HemlathaFor Respondent: Shri M. Subramanian

Section 32Section 77

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.4144/Mum/2017 ("नधा"रण वष" / Assessment Year: 2013-14) ITO(E)-2(3), Sadhu Vaswani Mission बनाम/ Room No. 513, Piramal Chambers, 13/14, Geetanjali, Lal Baug, Parel Mumbai-400 012 Behind Radio Club, Colaba, Vs. Mumbai-400 005 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACTS 1706 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Ms. N. Hemlatha ""यथ" क" ओर से/Respondent by : Shri M.…

ITO (E) 1(4), Mumbai vs. Kherwadi Social Welfare Association, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4039/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Dec 2017AY 2012-13

Bench: Shri R.C.Sharma, Am Ito (E) 1(4) Vs. Kherwadi Social Welfare Association R.No.507, 5Th Floor Parishramalaya, Piramal Chambers Kherwadi, Bandra (W) Lalbaug, Mumbai – 400 012 Mumbai – 400 051 Pan/Gir No. Aaatm5552F (Appellant) .. (Respondent) Assessee By None Revenue By Ms. M. Hemalatha

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ITO (E) 1(4) Vs. Kherwadi Social Welfare Association R.No.507, 5th Floor Parishramalaya, Piramal Chambers Kherwadi, Bandra (W) Lalbaug, Mumbai – 400 012 Mumbai – 400 051 PAN/GIR No. AAATM5552F (Appellant) .. (Respondent) Assessee by None Revenue by Ms. M. Hemalatha Date of Hearing 05/10/2017 Date of Pronouncement 29/12/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)- 1, Mumbai dated 24/03/2017 for A.Y.2012-13, in the matter of order passed u/s.143(3) of the IT Ac…

DCIT (E)-2(1), Mumbai vs. Mandke Foundation, Mumbai

In the result, this appeal filed by the Revenue stands dismissed

ITA 4108/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2017AY 2012-13

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 4108/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. Cit (Exemptions)-2(1), Mandke Foundation बनाम/ Room No. 519, 5Th Floor, Rao Saheb Achutrao Patwardhan Piramal Chambers, Lalbaug, Marg, Four Bunglows, Vs. Lower Parel, Mumbai-400 012 Andheri (W), Mumbai-400 053 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aatm 4557 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri N. Hemalatha ""यथ" क" ओर से/Respondent By : Shri Jitendra Sanghavi सुनवाई क" तार"ख / : 09.10.2017 Date Of Hearing घोषणा क" तार"ख / : 10.10.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Is An Appeal By The Revenue Directed Against The Order By The Commissioner Of Income Tax (Appeals), Mumbai (‘Cit(A)’ For Short) Dated 08.03.2017, Pertaining To The Assessment Year (A.Y.) 2012-13. 2. The Grounds Of Appeal Read As Under: 1. "Whether On The Facts Of The Case & In Law The Id.Cit(A) Erred In Aliening The Appeal Of The Assessee On Account Of Disallowing Depreciation On Fixed Assets Of Rs.60,92,65,396/- In Contravention Of The Decision Of Escorts

For Appellant: Shri N. HemalathaFor Respondent: Shri Jitendra Sanghavi

Section 11Section 32

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4108/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. CIT (Exemptions)-2(1), Mandke Foundation बनाम/ Room No. 519, 5th Floor, Rao Saheb Achutrao Patwardhan Piramal Chambers, Lalbaug, Marg, Four Bunglows, Vs. Lower Parel, Mumbai-400 012 Andheri (W), Mumbai-400 053 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AATM 4557 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri N. He…

DCIT (E)-2(1), Mumbai vs. Santacruz Residents Association, Mumbai

In the result, this appeal filed by the Revenue stands dismissed

ITA 4103/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2017AY 2012-13

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 4103/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. Cit (Exemptions)-2(1), The Santacruz Residents Room No. 519, 5Th Floor, Association बनाम/ Piramal Chambers, Lalbaug, Bcj Hospital & Asha Parekh Lower Parel, Mumbai-400 012 Research Centre, Corner Of S. V. Vs. Road, Tilak Road, Santacruz (W), Mumbai-400 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaats 8214 L (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri/Smt. N. Hemalatha ""यथ" क" ओर से/Respondent By : None सुनवाई क" तार"ख / : 09.10.2017 Date Of Hearing घोषणा क" तार"ख / : 10.10.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Is An Appeal By The Revenue Is Arising Out Of The Order Of The Learned Commissioner Of Income Tax (Appeals)-1, Mumbai (‘Cit(A)’ For Short) Dated 14.03.2017, Pertaining To The Assessment Year (A.Y.) 2012-13. 2. The Grounds Of Appeal Read As Under: 1. "Whether On The Facts Of The Case & In Law The Ld.Cit(A) Erred In Allowing The Appeal Of The Assessee On Account Of Disallowing Depreciation On Fixed Assets Of Rs.73,31,8077- In Contravention Of The Decision Of Escorts Ltd.

For Appellant: Shri/Smt. N. HemalathaFor Respondent: None

Section 11Section 32

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4103/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. CIT (Exemptions)-2(1), The Santacruz Residents Room No. 519, 5th Floor, Association बनाम/ Piramal Chambers, Lalbaug, BCJ Hospital and Asha Parekh Lower Parel, Mumbai-400 012 Research Centre, Corner of S. V. Vs. Road, Tilak Road, Santacruz (W), Mumbai-400 054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAATS 8214 L (अपीलाथ" /Appellant) (""यथ" / Responde…

ITO (E) 2(3), Mumbai vs. Kutchi Kadva Ptidar Gnyati Trust Fund, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3308/MUM/2017[2013-14]Status: DisposedITAT Mumbai09 Oct 2017AY 2013-14

Bench: Shri R.C.Sharma, Am Ito (E) 2 (3) Vs. Kutchi Kadva Patidar R.No.513, Gnyati Trust Fund Piramal Chamber, Patidar Wadi, Lbs Marg Lalbaug, Lower Parel Ghatkopar (W) Mumbai – 400 012 Mumbai – 400 086 Pan/Gir No. Aacts0647K Appellant) Respondent) ..

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ITO (E) 2 (3) Vs. Kutchi Kadva Patidar R.No.513, Gnyati Trust Fund Piramal Chamber, Patidar Wadi, LBS Marg Lalbaug, Lower Parel Ghatkopar (W) Mumbai – 400 012 Mumbai – 400 086 PAN/GIR No. AACTS0647K Appellant) Respondent) .. Revenue by Shri Ram Tiwari Assessee by Shri Apurva R. Shah Date of Hearing 27/09/2017 Date of Pronouncement 09/10/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the revenue against the order of CIT(A)-1, Mumbai dated 27/02/2017 for the A.Y.2013-14 in the matter of order passed u/s…

DCIT (E) 2(1), Mumbai vs. Sudhir Madhavji Lall Welfare & Educationaltrust, Mumbai

In the result, appeal of Revenue is dismissed

ITA 824/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 May 2017AY 2012-13

Bench: Shri R.C.Sharma, Am Dcit (E) 2 (1), Mumbai – Vs. Shri Sudhir Madhavji Lall 400 012 Welfare & Educational Trust, 3/6A Filka Building Trust Daftary Road, Malad (West), Mumbai – 400 097 Pan/Gir No. Aaets9844F Appellant) Respondent) ..

Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM DCIT (E) 2 (1), Mumbai – Vs. Shri Sudhir Madhavji Lall 400 012 Welfare & Educational Trust, 3/6A Filka Building Trust Daftary Road, Malad (West), Mumbai – 400 097 PAN/GIR No. AAETS9844F Appellant) Respondent) .. Revenue by Shri A.K.Kardam Assessee by Shri Anant N Pai Date of Hearing 09/05/2017 Date of Pronouncement 09/05/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A) -1, Mumbai dated 17/11/2016 for the A.Y.2012-13 in the matter of order passed u/s.143(3) of the…

DCIT (E) 2(1), Mumbai vs. Society of the Servant of the Holy Spirit, Mumbai

The appeal of the Revenue is dismissed

ITA 205/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 Dcit(Exemption)-2(1), Society Of The Servant Of The 5Th Floor, Holy Spirit, बनाम/ Piramal Chamber, Holy Spirit Hospital, Vs. Lalbaug, Parel, Mahakali Caves Road, Mumbai-400012 Andheri (E), Mumbai-400092 Pan. No. Aaaas0148J (राज"व /Revenue) ("नधा"रती /Assessee)

Section 11Section 12ASection 143(3)Section 256(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 DCIT(Exemption)-2(1), Society of the Servant of the 5th Floor, Holy Spirit, बनाम/ Piramal Chamber, Holy Spirit Hospital, Vs. Lalbaug, Parel, Mahakali Caves Road, Mumbai-400012 Andheri (E), Mumbai-400092 PAN. No. AAAAS0148J (राज"व /Revenue) ("नधा"रती /Assessee) Smt. N.V. Nadkarni-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर स…