DIT(E) v. Samudra Institute of Maritine Studies Trust

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

INDIAN INSTITUTE OF BANKING AND FINANCE (FORMERLY KNOWN AS THE INDIAN INSTITUTE OF BANKERS),MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal by the assessee is dismissed

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

…tute of Bankers) that the question proposed did not give rise to any substantial question of law as the Tribunal‟s order had only applied the decision of the Hon‟ble Bombay High Court in the case of DIT vs Samundra Institute of Maritime Studies Trust, (2014) 49 Taxmann.com 510 (Bombay). In the present case, there is no dispute that the registration granted to the assessee under section 12A of the Act is still continuing. 5. For its alternative claim of exemption under section 10(23C)(vi) of the Act, the assessee filed an application in accordance with 1st proviso to the said section seeking approval from the as…

THE INDIAN INSTITUTE OF ARCHITECTS,MUMBAI vs. INCOME TAX OFFICER EXEM , WD, 2(4), MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.293/Mum./2022 (Assessment Year : 2017–18) The Indian Institute of Architects 5th Floor, Prospect Chambers Annexe ……………. Appellant D.N. Road, Fort, Mumbai 400 001 PAN – AAATT5904C v/s Income Tax Officer ……………. Respondent Ward–2(4), Mumbai Assessee by : Shri K. Shivaram a/w Shri Mandar Vaidya Revenue by : Shri B.K. Bagchi Date of Hearing – 19/05/2022 Date of Order – 19/05/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the…

THE INDIAN INSTITUTE OF BANKING & FINANCE ( FORMERLY KNOWN AS THE INDIAN INSITUTE OF BANKERS),MUMBAI vs. ADIT (E) RG II(1), MUMBAI

Appeal of the assessee is hereby partly allowed

Bench: Shri G.S.Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3087/M/2013 ("नधा"रण वष" / Assessment Year: 2009-10) The Indian Institute Of बनाम/ The Asst. Director Of Banking & Finance Income Tax Exemption Vs. (Formerly Known As The Rg.Ii(1) Indian Institute Of Bankers) Piramal Chambers, Lalbaug, Parel, Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt3309D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘आई’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी जी. एस. प"नू, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI G.S.PANNU, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3087/M/2013 ("नधा"रण वष" / Assessment Year: 2009-10) The Indian Institute of बनाम/ The Asst. Director of Banking & Finance Income Tax Exemption Vs. (Formerly known as The Rg.II(1) Indian Institute of Bankers) Piramal Chambers, Lalbaug, Parel, Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATT3309D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shr…