JRD Tata Trust v. DCIT

122 Taxmann.com 275Income Tax Appellate Tribunal2020#3764 most cited

What is JRD Tata Trust v. DCIT authority for?

Shares held as corpus by a trust, which were a precondition for notification under Section 10(23C), cannot be deemed to forfeit exemption under Section 13(1)(d) and Section 13(2)(h).

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2021 to 2024.

Also referred to as

JRD Tata Trust v DCIT · 122 taxmann.com 275 · section 13(1)(d) · section 13(2)(h) · corpus donation · charitable trust exemption · proviso to Section 13(1)(d) · section 10(23C) · forfeiture of exemption · Mumbai ITAT

Sections most often in play

Section 11Section 11(5)Section 13(1)(d)Section 13(2)(h)Section 263Section 11(6)Section 13(3)Section 142(1)

Issues it is cited on

public servantsection 44aesection 13(1)(d)audi alteram partemmalabar industrialsection 263(1)section 11(5)kelvinatorerroneous and prejudicialcorpus donationsection 254(1)section 44a

Judgments citing JRD Tata Trust v. DCIT

Goldiam Jewellery Ltd., Mumbai vs. The Pr. CIT (Central)-1, Mumbai

In the result, appeals by the assessee are allowed

ITA 729/MUM/2021[2010-11]Status: DisposedITAT Mumbai01 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Shekhar L. Gajbhiye, CIT–DR
Section 10ASection 142Section 143Section 147Section 148Section 253(1)(c)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.729/Mum./2021 (Assessment Year : 2010–11) ITA No.728/Mum./2021 (Assessment Year : 2011–12) Goldiam Jewellery Ltd. G–10, Ground Floor, Gems & Jewellery Complex–II ……………. Appellant SEEPZ SEZ, Andheri (East) Mumbai 400 096 PAN – AACCG3424F v/s Principal Commissioner of Income Tax ……………. Respondent Central Circle–1, Mumbai Assessee by : Shri Madhur Agrawal Revenue by : Shri Shekhar L. Gajbhiye, CIT–DR Date of Hearing – 08.03.2022 Date of Order – 01/06/2…

Goldiam Jewellery Ltd., Mumbai vs. Pr. CIT (Central)-1, Mumbai

In the result, appeals by the assessee are allowed

ITA 728/MUM/2021[2011-12]Status: DisposedITAT Mumbai01 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Shekhar L. Gajbhiye, CIT–DR
Section 10ASection 142Section 143Section 147Section 148Section 253(1)(c)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.729/Mum./2021 (Assessment Year : 2010–11) ITA No.728/Mum./2021 (Assessment Year : 2011–12) Goldiam Jewellery Ltd. G–10, Ground Floor, Gems & Jewellery Complex–II ……………. Appellant SEEPZ SEZ, Andheri (East) Mumbai 400 096 PAN – AACCG3424F v/s Principal Commissioner of Income Tax ……………. Respondent Central Circle–1, Mumbai Assessee by : Shri Madhur Agrawal Revenue by : Shri Shekhar L. Gajbhiye, CIT–DR Date of Hearing – 08.03.2022 Date of Order – 01/06/2…

Sach Electro Mech Pvt. Ltd., Surat vs. Pr. CIT-2, Surat

In the result, the grounds of appeal raised by the assessee is allowed

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 145ASection 14ASection 254(1)Section 263Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Sach Electro Mech Private Limited Pr. Commissioner of Income C/2, Maheshwari Apartment, Tax-2, Vs. Nanpura, Timaliawad, Room No. 227, 2nd Floor, Surat. Aayakar Bhawan, Majura Gate, PAN : AAICS 8963 M Surat-395001 APPELLANT RESPONDEDNT Appellant by Shri Rasesh Shah, CA Respondent by Shri H. P. Meena, CIT-DR Date of hearing 21/01/2022 Date of pronouncement 06/04/2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: Thi…

Reliance Payment Solutions Ltd, Mumbai vs. Pr. CIT -8, Mumbai

In the result, this appeal is allowed

ITA 1010/MUM/2021[2015-16]Status: DisposedITAT Mumbai21 Mar 2022AY 2015-16
Section 143(3)Section 263Section 32

…ITA No. 1010/MUM/2021 Assessment Year: 2015-16 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Kuldip Singh, Judicial Member] Assessment Year: 2015-16 Reliance Payment Solutions Limited ……………….………Appellant 5th floor, Court House, Lokmanya Tilak Marg, Dhobi Talao, Mumbai 400002 [PAN: AADCR7144Q] Vs Principal Commissioner of Income Tax-8 Mumbai ……………………Respondent Appearances: Nimesh Vora for the Appellant Sandeep Raj for the Respondent Date of conclusion of hearing : 04.01.2022 Date of pronouncement of order : 21.03.2022 O R D E R Per Pramod Kumar, VP…

M/S. Veena Patil Hospitality P. Ltd., Mumbai vs. Pr. CIT-8, Mumbai

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

ITA 627/MUM/2021[2016-17]Status: DisposedITAT Mumbai01 Feb 2022AY 2016-17

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalem/S. Veena Patil Vs. Pcit-8 Hospitality Pvt Ltd Room No. 611, 701To 705, Neelkanth 6Th Floor, Aayakar Corporate Park, Kirol Bhavan, Mk Road, Road, Vidhyavihar Mumbai – 400 020 West, Mumbai - 400086 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecv4768R Appellant .. Respondent Appellant By : Shri. Yogesh Thar.C.A. Ar Respondent By : Shri. Achal Sharma.Dr Date Of Hearing 30.11.2021 Date Of Pronouncement 14.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Pr.Commissioner Of Income Tax (Pr.Cit)-8, Mumbai, Passed U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Yogesh Thar.C.A. ARFor Respondent: Shri. Achal Sharma.DR
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Veena Patil Vs. PCIT-8 hospitality Pvt Ltd Room No. 611, 701to 705, Neelkanth 6th Floor, Aayakar Corporate Park, kirol Bhavan, MK Road, Road, Vidhyavihar Mumbai – 400 020 West, Mumbai - 400086 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECV4768R Appellant .. Respondent Appellant by : Shri. Yogesh Thar.C.A. AR Respondent by : Shri. Achal Sharma.DR Date of Hearing 30.11.2021 Date of Pronouncement 14.02.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assesse…

Assistant Commissioner of Income Tax 17(2)), Mumbai vs. Navjbai Ratan Tata Trust, Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 1317/MUM/2018[2008-09]Status: DisposedITAT Mumbai24 Jan 2022AY 2008-09
Section 10(34)Section 11Section 11(1)Section 11(1)(a)Section 11(5)Section 11(5)(xii)Section 13(1)(d)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Asst. Commissioner of Vs. M/s. Navajbhai Ratan Tata Income Tax-17(2), Trust Room No.134A, Bombay House Aayakar Bhavan, Homi Mody Street M.K.Road, Mumbai – 400 001 Mumbai – 400 020 PAN/GIR No.AAATN0202B (Appellant) .. (Respondent) M/s. Navajbhai Ratan Vs. Asst. Commissioner of Income Tata Trust Tax-(Exemptions)-2(1) (Now Bombay House assessed by Asst. Commissioner 24, Homi Mody Street of Income Tax-17(2), Mumbai – 400 001 Piramal Chambers, Lalbaug Parel, Mumbai – 400 012…

Humuza Consultants, Mumbai vs. The Pr. CIT-19, Mumbai

In the result, appeal filed by the assessee is allowed and the stay application filed by the assessee is dismissed

ITA 726/MUM/2021[2015-16]Status: DisposedITAT Mumbai07 Jan 2022AY 2015-16

Bench: Shri Prashant Maharishi () & Shri Pavan Kumar Gadale () Humuza Consultants Vs The Principal Commissioner Of 6Th Floor, Wokhardt Towers Income-Tax-19, Mumbai Bandra Kurla Complex Room No. 228, 2Nd Floor, Bandra East Matru Mandir Mumbai-400 01 Tardeo Road, Pan : Aahfh9240E Mumbai-400 007 Appellant Respondent Appellant By Shri Jd Mistry & Hiten Chande Respondent By Shri K.K. Mishra (Cit,Dr) Date Of Hearing 07-12-2021 Date Of Pronouncement 07-01-2022 O R D E R Per Prashant Maharishi (Am):

Section 143Section 143(3)Section 263Section 56Section 68

…1 ITA 726/Mum/2021 SA 162/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL ―H‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Humuza Consultants vs The Principal Commissioner of 6th Floor, Wokhardt Towers Income-tax-19, Mumbai Bandra Kurla Complex Room no. 228, 2nd Floor, Bandra East Matru Mandir Mumbai-400 01 Tardeo Road, PAN : AAHFH9240E Mumbai-400 007 APPELLANT RESPONDENT Appellant by Shri JD Mistry & Hiten Chande Respondent by Shri K.K. Mishra (CIT,DR) Date of hearing 07-12-2021 Date of pronouncement 07-01-2022 O R D E R Per Prashant Maharishi (AM):…

Amrut Sarovar, Surat vs. Pr. Commisioner Income Tax(Central), Surat

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 94/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos.92, 93 & 94/SRT/2021 A.Y: 2014-15 to 2016-17 (Hearing in Virtual Court) M/s.Amrut Sarovar, The Principal Commissioner Block No. 514-515, of Income Tax – Central, Vs. Opposite Girnar Hotel, Surat. At & PO Kather, Taluka-Kamrej, Surat. PAN: ABGFA 2065 C Applicant /assessee Respondent/ revenue Assessee by Shri Rasesh Shah – CA Revenue by Shri Ritesh Mishra – CIT-DR Date of hearing 15.09.2021 Date of pronouncement 21.10.2021 Order under section 254(1) of Income Tax Act…

Amrut Sarovar, Surat vs. Pr. Commisioner Income Tax(Central), Surat

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 93/SRT/2021[2015-16]Status: DisposedITAT Surat21 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos.92, 93 & 94/SRT/2021 A.Y: 2014-15 to 2016-17 (Hearing in Virtual Court) M/s.Amrut Sarovar, The Principal Commissioner Block No. 514-515, of Income Tax – Central, Vs. Opposite Girnar Hotel, Surat. At & PO Kather, Taluka-Kamrej, Surat. PAN: ABGFA 2065 C Applicant /assessee Respondent/ revenue Assessee by Shri Rasesh Shah – CA Revenue by Shri Ritesh Mishra – CIT-DR Date of hearing 15.09.2021 Date of pronouncement 21.10.2021 Order under section 254(1) of Income Tax Act…

Amrut Sarovar, Surat vs. Pr. Commisioner Income Tax(Central), Surat

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 92/SRT/2021[2014-15]Status: DisposedITAT Surat21 Oct 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos.92, 93 & 94/SRT/2021 A.Y: 2014-15 to 2016-17 (Hearing in Virtual Court) M/s.Amrut Sarovar, The Principal Commissioner Block No. 514-515, of Income Tax – Central, Vs. Opposite Girnar Hotel, Surat. At & PO Kather, Taluka-Kamrej, Surat. PAN: ABGFA 2065 C Applicant /assessee Respondent/ revenue Assessee by Shri Rasesh Shah – CA Revenue by Shri Ritesh Mishra – CIT-DR Date of hearing 15.09.2021 Date of pronouncement 21.10.2021 Order under section 254(1) of Income Tax Act…

DCIT (E)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, Revenue’s appeal is partly allowed

ITA 4065/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Jun 2021AY 2011-12
Section 11Section 11(2)Section 12ASection 13(3)Section 143(2)Section 143(3)Section 145Section 154Section 25

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 4065/Mum/2019 (Assessment Year 2011-12) Vs. Aditya Birla Foundation DCIT(E)-1(1) Room No. 506 C-1, Aditya Birla Centre 5th Floor, Piramal S.K. Ahire Marg, Worli Chambers, Lalbaug Mumbai-400 030. Lower Parel Mumbai-400 012. PAN : AAATA0382P (Appellant) (Respondent) Assessee by Shri Ronak Doshi Department by Shri Rajeev Harit Date of Hearing 07.04.2021 Date of Pronouncement 16.06.2021 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the Revenue directed against the order of learned CIT(A…