Fateh Chand Charitable Trust v. CIT

36 Taxmann.com 67High Court2013#17745 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 10(23C)Section 11Section 11(4A)Section 12Section 143(3)Section 147Section 148Section 2(15)

Issues it is cited on

section 147(a)section 11(4a)section 10(23c)(vi)corpus donationproviso to section 2(15)mere change of opinionsection 10(23c)section 2(15)section 57childchange of opiniontangible material

Judgments citing Fateh Chand Charitable Trust v. CIT

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

ITA 4306/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Appellant) Vs. (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K (Appellant) Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Respondent) Vs. Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4260/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

SHI vs. Hambho Narayan Trust, Mumbai

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

ITA 3029/MUM/2016[2005-06]Status: DisposedITAT Mumbai19 Apr 2018AY 2005-06

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3029/Mum/2016 (नििाारण वर्ा / Assessment Year: 2005-06) बिाम/ M/S. Shivshambho Narayan Ddit (Exmp) 1(2) Trust, 5T H Floor, Geetai Chs Ltd., Piramal Chambers , V. 716/744, Pandhare Chawl Parel, Lal Baug, Compound, Mumbai 400013 Dagdi Chawl, B.J Marg, Byculla (W), Mumbai 400011 स्थायी ऱेखा सं./ Pan : Aadts8307B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri K. Shivram and Ms.Neelam C. JadhavFor Respondent: Shri. V Justin
Section 1Section 12ASection 143(3)Section 148Section 151

…mputation of income filed alongwith the return it has claimed I.T.A. No.3029/Mum/2016 application of income u/s. 11(1)(a) @ 15%. Reliance in this regard is placed upon the judgment of Hon'ble Allahabad High Court in the case of Fateh Chand Charitable Trust, 36 Taxmann.com 67 wherein it was held that reopening of the assessment wherein no opinion was expressed by the AO regarding donation disclosed by the assessee trust was valid. Dealing with this issue Hon'ble Court observed as under : "17. At this stage, we may refer the judgement of the Apex Court in the case of Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.…

Fateh Chand Charitable Trust v. CIT (36 Taxmann.com 67) — Cited in 5 Judgments | BharatTax