Jamsetji Tata Trust v. Joint Director of Income-tax (Exemption) Range-II

SHILA ASHOK SHAH FOUNDATION,MUMBAI vs. CIT EXEMPTIOM, MUMBAI

In the result, appeal of the assessee stands allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 6764/Mum/2025 Assessment Year: 2025-26 Shila Ashok Shah Foundation Vs. CIT (Exemptions) 302/C Kailash Tower RN Narkar Marg Ghatkopar East Mumbai - 400075 [PAN: AABTS6164Q] (Appellant) (Respondent) Assessee by Shri Suresh M. Pooj (virtually appeared) Revenue by Shri Arun Kanti Datta, CIT DR Date of Hearing 07.01.2026 Date of Pronouncement 19.01.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assessee arises out of order dated 29/11/2024 passed by Ld.…

R. MANGALDAS CHARITABLE TRUST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyr. Mangaldas Charitable Trust, Cit (Exemptions), A-82, Vishnu Baug, Room No. 601, 137, S.V. Road, Vs. 6Th Floor, Andheri (W), Cumballa Hills, Mumbai-400058. Mtnl Te Building, Pedder Road, Pan : Aaatr0606H Dr.Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 01-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 19-11-2024, Rejecting The Assessee‟S Application Moved U/S. 80G(5)(Iii) Of The Income Tax Act, 1961 („The Act‟).

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER R. Mangaldas Charitable Trust, CIT (Exemptions), A-82, Vishnu Baug, Room No. 601, 137, S.V. Road, vs. 6th Floor, Andheri (W), Cumballa Hills, Mumbai-400058. MTNL TE Building, Pedder Road, PAN : AAATR0606H Dr.Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, CIT-DR Date of Hearing : 01-10-2025 Date of Pronouncement : 31-10-2025 O R D E R PER VIKRAM SINGH YADAV, A.M…

MITRA PARIVAR ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharymitra Parivar, Cit (Exemptions), 301, Maganlal Kala, Room No. 601, Gulmohar Road No.1, Vs. 6Th Floor, Jvpd Extn. Cumballa Hills, Andheri (West), Mtnl Te Building, Pedder Road, Mumbai-400049. Dr.Gopalrao Deshmukh Marg, Pan : Aaatm5059M Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 01-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 19-11-2024, Rejecting The Assessee‟S Application Moved U/S. 80G(5)(Iii) Of The Income Tax Act, 1961 („The Act‟).

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Mitra Parivar, CIT (Exemptions), 301, Maganlal Kala, Room No. 601, Gulmohar Road No.1, vs. 6th Floor, JVPD Extn. Cumballa Hills, Andheri (West), MTNL TE Building, Pedder Road, Mumbai-400049. Dr.Gopalrao Deshmukh Marg, PAN : AAATM5059M Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, CIT-DR Date of Hearing : 01-10-2025 Date of Pronouncement : 31-10-2025 O R D E R PER VIKRAM SINGH YADAV, A…

PANDHI CHARITABLE TRUST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanpandhi Charitable Trust Vs. Cit (Exemption) 303, Mint Chambers, 45/47, Mint R. No. 601, 6Th Floor, Cumballa Road, Fort, Mumbai-400 001 Hill, Mtnl Te Building, Pan: Aaatp9226F Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Pandhi Charitable Trust Vs. CIT (Exemption) 303, Mint Chambers, 45/47, Mint R. No. 601, 6th floor, Cumballa Road, Fort, Mumbai-400 001 Hill, MTNL TE Building, PAN: AAATP9226F Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 (Appellant) (Respondent) Assessee Represented by : Ms. Rutuja Pawar & Ms. Sneha More, Ld. AR Department Represented by : Shri R. A. Dhyani (CIT- DR) Date of conclusion of Hearing : 11.06.2025 Date of Pronouncement : 10…

K M & S K TRIVEDI CHARITABLE TRUST,MUMBAI vs. CIT(EXEMPTION),MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER\nAND\nSHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER\nITA NO. 409/MUM/2025 (A.Y: 2024-25)\nK.M. & S.K. Trivedi Charitable Trust Vs. CIT (Exemption)\nTrust\nR. No. 601, 6th floor, Cumballa\nGround floor, ICC Chambers, Opp- Hill, MTNL TE Building,\nSantogen Mills, Saki Vihar Road, Pedder Road, Dr. Gopalrao\nPowai, Mumbai – 400 072\nDeshmukh Marg, Cumballa\nPAN: AAATK0066E\nHill, Mumbai-400 026\n(Appellant)\n(Respondent)\nAssessee Represented by\n: Shri Satish R. Mody, Ld. AR\nDepartment Represe…

DISCOVER URJAA CHARITABLE TRUST ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

The appeal is allowed

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran: A.Y. : -

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER : A.Y. : - Discover Urjaa Charitable Trust Vs. Commissioner of Income Tax H No. 301, The Sangeet Plaza (Exemptions), Mumbai Marol Andheri East (Respondent) Maharashtra-400 059. (Assessee) PAN : AAATD6743M Assessee by : Shri Haridas Bhatt Respondent by : Shri R.R. Makwana, Sr. DR Date of Hearing : 11/12/2024 Date of Pronouncement : 11/12/2024 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : By this appeal, the appellant-assessee is challenging the order d…

INCOME TAX OFFICER EXEMPTIONS WARD 1 4, MUMBAI vs. J N TATA ENDOWMENT FOR THE HIGHER EDUCATION OF INDIANS, MUMBAI

In the result, the appeal of the Revenue is dismissed”

Bench: Shri Pavan Kumar Gadale, Judicialmember & Smt. Renu Jauhriito(Exemptions) Ward -14, Jn Tata Endowment Vs. Room No. 612, 6Th Floor, For The Higher Mtnl Telephone Exchange Education Of Indians, Buillding, Peddar Road, 2Nd Floor, Bombay Mumbai -400026. House, 24 Homi Mody Street, Fort, Mumbai-400001. Pan/Gir No. Aaatc0085C (अपीलाथ"/Appellant) (""यथ"/Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITO(Exemptions) Ward -14, JN Tata Endowment Vs. Room No. 612, 6th Floor, for the Higher MTNL Telephone Exchange Education of Indians, Buillding, Peddar Road, 2nd Floor, Bombay Mumbai -400026. House, 24 Homi Mody Street, Fort, Mumbai-400001. PAN/GIR No. AAATC0085C (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Shri Krishnakumar.Sr.DR Respondentby Shri.Atul Suraiya.AR सुनवाई क" तार"ख/Date of Hearing 20.08.2024 घोषणा क" तार"ख/Date of Pronouncement 23.08.2024 ORDER PER PAV…

ITO(E)-1(4), MUMBAI, MUMBAI vs. J N TATA ENDOWMENT FOR THE HIGHER EDUCATION OF INDIANS, FORT

In the result, the appeal of the Revenue is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA No. 2188/MUM/2024 Assessment Year: 2012-13 ITO(E)-1(4), Room No. 611, MTNL Building, Cumballa Hill, Peddar Road, Mumbai-400026. Appellant Vs. J N Tata Endowment for Higher Education of Indians, 2nd floor, Bombay House, 24 Homi Mody Street, Maharashtra-400001. PAN NO. AAATJ 0085 C Respondent Assessee by : Mr. Sukhsagar Syal/Atual Suraiya Revenue by : Ms. Rajeshwari Menon, Sr. DR Date of Hearing : 08/07/2024 Date of pronouncement : 24/07/2024 ORDER PER OM PRAK…

M/S CURRIMBHOY EBRAHIM KHOJA ORPHANAGE,MUMBAI vs. ITO (E)-1(2), MUMBAI

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode)

…of Ld. AO, upon confirmation by Ld. CIT(A), is under challenge before us. 4. So far as the issue of dividend is concerned, we find that this issue is squarely covered in assessee’s favor by the decision of this Tribunal in Jamshedji Tata Trust V/s Jt.DIT (E) (44 Taxmann.com 447) wherein coordinate bench drawing analogy from the decision of Hon’ble Delhi High Court in CIT V/s Divine Light Mission (278 ITR 659) held that dividend income being exempt u/s 10(34) could not be brought to tax by applying the provisions of Sec. 11 to 13 of the Act. We also note that amendment to Sec.11 by way of insertion of clause (7) b…

KOHINOOR EDUCATION TRUST,MUMBAI vs. ASST CIT (E) 1(1), MUMBAI

In the result, the appeal is partly allowed

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2013-14 Kohinoor Education Trust, The Assistant Commissioner Of Kohinoor Corporate Office, Vs. Income Tax (E)-1(1), Senapati Bapat Marg, Dadar (W), Mumbai. Mumbai-400 028. Pan No. Aabtk2616D Appellant Respondent Assessee By : Shri Jayesh Dadia, Ar Revenue By : Shri K. Bhoopathi, Dr Date Of Hearing : 13/11/2019 Date Of Pronouncement : 27/12/2019 Order Per N.K. Pradhan, Am This Is An Appeal Filed By The Assessee. The Relevant Assessment Year Is 2013-14. The Appeal Is Directed Against The Order Passed By The Commissioner Of Income Tax(Appeals)-1, Mumbai [In Short ‘Cit(A)’] & Arises Out Of The Assessment Completed U/S 143(3) Of The Income Tax Act 1961, (The ‘Act’). 2. The 1St Ground Of Appeal The Ld Cit(A| Has Erred In Law & On The Facts Of The Case In Confirming The Action Of The Assessing Officer In Denying Exemption Under Section 11 & 12 Of The Income Tax Act. The Action Is Unjustified & Unwarranted.

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Kohinoor Education Trust, The Assistant Commissioner of Kohinoor Corporate Office, Vs. Income Tax (E)-1(1), Senapati Bapat Marg, Dadar (W), Mumbai. Mumbai-400 028. PAN No. AABTK2616D Appellant Respondent Assessee by : Shri Jayesh Dadia, AR Revenue by : Shri K. Bhoopathi, DR Date of Hearing : 13/11/2019 Date of pronouncement : 27/12/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2013-14.…

ITO (E) I(1), MUMBAI vs. BOMBAY GOWRAKSHAK MANDALI, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm Ito (E)1(1) Vs. Bombay Gowrakshak R.No.508, Piramal Mandali Chambers 415-B, Dalamal Tower Lalbaug, Parel 211, Nariman Point, Free Mumbai-400012 Press Marg, Mumbai – 400 023 Pan/Gir No. Aaatb3280B Appellant) .. Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITO (E)1(1) Vs. Bombay Gowrakshak R.No.508, Piramal Mandali Chambers 415-B, Dalamal Tower Lalbaug, Parel 211, Nariman Point, Free Mumbai-400012 Press Marg, Mumbai – 400 023 PAN/GIR No. AAATB3280B Appellant) .. Respondent) Assessee by Shri Suman Kumar Revenue by Ms. I.A. Singh Date of Hearing 13/11/2017 Date of Pronouncement 27/11/2017 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 18/10/2016 for A.Y.2012-13 in the matter of orde…