M.K. Nambyar Saarf Law Charitable Trust v. Union of India

Global Council of Zoroastrians Trust, Mumbai vs. CIT (Exemptions), Mumbai

Bench: Shri Saktijit Dey & Shri Jagadish

…matically attract Section 13(1)(b) at the stage of registration. Reliance was placed on the judgment of the Hon’ble Supreme Court in Dawoodi Bohara Jamat (364 ITR 31) and the judgment of the Hon’ble Delhi High Court in M.K. Nambyar Saheb Law Charitable Trust (269 ITR 556). The Ld. AR also relied on the recent decision of the Mumbai Bench of the Tribunal in Sameer Desai Foundation (ITA Nos. 4509 & 4508/Mum/2025). The Ld AR further draws our attention to the clause 2(vii) of objects where it has been stated providing relief irrespective of caste, creed, religion to poor. 7. The Ld. Departmental Representative suppo…

Global Council of Zoroastrians Trust, Mumbai vs. CIT (Exemptions), Mumbai

Bench: Shri Saktijit Dey & Shri Jagadish

…matically attract Section 13(1)(b) at the stage of registration. Reliance was placed on the judgment of the Hon’ble Supreme Court in Dawoodi Bohara Jamat (364 ITR 31) and the judgment of the Hon’ble Delhi High Court in M.K. Nambyar Saheb Law Charitable Trust (269 ITR 556). The Ld. AR also relied on the recent decision of the Mumbai Bench of the Tribunal in Sameer Desai Foundation (ITA Nos. 4509 & 4508/Mum/2025). The Ld AR further draws our attention to the clause 2(vii) of objects where it has been stated providing relief irrespective of caste, creed, religion to poor. 7. The Ld. Departmental Representative suppo…

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…

Grameen Pragati Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, assessee's appeal is allowed

Bench: Shri Pawan Singh & Smt.Renu Jauhri

…r any of the categories of "specified violation" as mentioned in the Explanation to sec. 12AB(4) of the Act. Hence, the decision rendered by Hon'ble Delhi High Court in the case of M.K. NambyarSaarf Law Charitable Trust v. Union of India (2004] 140 Taxman 616/269 ITR 556 (Delhi) will apply to the provisions of sec. 12AB of the Act also, since the provisions of sec.12AB also do not refer to the activities carried in India or outside India. 15. In view of the foregoing discussions, it can be concluded that existence of any object for carrying out any activity outside India will not enable the Ld CIT(E) to deny regi…

Shamkris Charity Foundation, Mumbai vs. Commissioner of Income Tax Exemption, Mumbai

The appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Justice (Retd.) C V Bhadangms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT MS PADMAVATHY S, AM I.T.A. No. 3394/Mum/2025 (Assessment Year: 2025-26) Shamkris Charity Foundation Commissioner of Income Tax B/001, Upper Basement Floor, (Exemptions), Mumbai Room No. 601, 6th Floor, Cumbala Western Edge 11, Magathane, Vs. Borivali (East), Mumbai 400066 Hill MTNL TE Building, Peddar Road, Dr. Gopalrao Deshmukh Marg, PAN: ABGCS6072E Cumbala Hill, Mumbai 400026 Appellant) : Respondent) Assessee by : Shri Tanzil R. Padvekar, Advocate Revenue by : Shri. Pravin Salunkhe, Sr. AR : 10.10.2025…

Sameer Desai Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, I.T.A. No. 4509/Mum/2025 is allowed and I

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

…jects of the Company.” cannot be considered as objectionable to reject the application for registration u/s 12AB of the Act. On similar set of facts, the Hon’ble Delhi high Court in the case of M.K. Nambyar Saarf Law Charitable Trust vs. Union of India [2004] 269 ITR 556 (Delhi), has held as under:- “3. So far as the benefit of section 11(1)(a) is concerned, it can be extended only to the extent to which such income is applied to such purposes in India. However, if the income is applied to the purposes outside India, then clause (c) will be applicable and if the permission is granted by the Board either by genera…

Sameer Desai Foundation, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, I.T.A. No. 4509/Mum/2025 is allowed and I

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

…jects of the Company.” cannot be considered as objectionable to reject the application for registration u/s 12AB of the Act. On similar set of facts, the Hon’ble Delhi high Court in the case of M.K. Nambyar Saarf Law Charitable Trust vs. Union of India [2004] 269 ITR 556 (Delhi), has held as under:- “3. So far as the benefit of section 11(1)(a) is concerned, it can be extended only to the extent to which such income is applied to such purposes in India. However, if the income is applied to the purposes outside India, then clause (c) will be applicable and if the permission is granted by the Board either by genera…

Shree Wagheshwari Seva Samiti Charitable Trust, Mumbai vs. CIT(Exemption), Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Smt. Renu Jauhrishree Wagheshwari Seva Vs. Cit(Exemption) Samiti Charitable Trust Room No. 601, 6Th Floor, Room No. 2, Natubhai Cumballa Hill, Mtnl Te Gayantra Chawal, Sai Building, Peddar Road, Dr Nagar, M. G. Cross Road, Gopalrao Deshmukh Marg, Kandivali (West), Mumbai-400026. Mumbai-400067. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aarts5487J Appellant .. Respondent

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Shree Wagheshwari Seva Vs. CIT(Exemption) Samiti Charitable Trust Room No. 601, 6th Floor, Room No. 2, Natubhai Cumballa Hill, MTNL TE Gayantra Chawal, Sai Building, Peddar Road, Dr Nagar, M. G. Cross Road, Gopalrao Deshmukh Marg, Kandivali (West), Mumbai-400026. Mumbai-400067. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AARTS5487J Appellant .. Respondent Appellant by : Shri Prashant S. Ghumare Respondent by : Shri Arun Kanti Datta- CIT DR Date of Hearing 25.09.2025 Date of Pronouncem…

Jinseva Foundation, Mumbai vs. CIT (Exemption), Mumbai

In the result, both the appeals of the assessee are treated as allowed

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

…r any of the categories of "specified violation" as mentioned in the Explanation to sec.12AB(4) of the Act. Hence, the decision rendered by Hon'ble Delhi High Court in the case of M.K. Nambyar Saarf Law Charitable Trust v. Union of India [2004] 140 Taxman 616/269 ITR 556 (Delhi) will apply to the provisions of sec. 12AB of the Act also, since the provisions of sec.12AB also do not refer to the activities carried in India or outside India. 15. In view of the foregoing discussions, it can be concluded that existence of any object for carrying out any activity outside India will not enable the Ld CIT(E) to deny regi…

Jinseva Foundation, Mumbai vs. CIT (Exemption), Mumbai

In the result, both the appe

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

…. Nambyar Saarf Law decision rendered by Hon'ble Delhi High Court in the case of M.K. Nambyar Saarf Law decision rendered by Hon'ble Delhi High Court in the case of M.K. Nambyar Saarf Law Charitable Trust v. Union of India Union of India [2004] 140 Taxman 616/269 ITR 556 (Delhi) [2004] 140 Taxman 616/269 ITR 556 (Delhi) will apply to the provisions of sec.12AB of the Act also, since the provisions of sec.12AB also do not refer to the provisions of sec.12AB of the Act also, since the provisions of sec.12AB also do not refer to the provisions of sec.12AB of the Act also, since the provisions of sec.12AB also do not…

Odhavji Chanabhai Peraj Charity Trust, Mumbai vs. Deputy Commissioner of Income Tax, Circle 25(3)(1), Mumbai, Kautilya Bhavan, Bandra Kurla Complex

In the result, both appeals by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.1164/MUM/2025 (A.Y. 2025-26) ITA No.1165/MUM/2025 (A.Y. 2025-26) Odhavji Chanabhai Peraj v/s. Deputy Commissioner of Charity Trust, 47th Floor - 5, बनाम Income Tax, Circle Plot-51, Kapadia Chambers, 25(3)(1), Kautilya Bhavan, Devji Ratansi Marg, Chinch Bandra Kurla Complex, Bunder, Mumbai 400 009, Bandra (East), Mumbai Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABTO1040R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri K. G…

Odhavji Chanabhai Peraj Charity Trust, Mumbai vs. Deputy Commissioner of Income Tax, Circle 25(3)(1), Kautilya Bhavan, Bandra Kurla Complex, Mumbai

In the result, both appeals by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.1164/MUM/2025 (A.Y. 2025-26) ITA No.1165/MUM/2025 (A.Y. 2025-26) Odhavji Chanabhai Peraj v/s. Deputy Commissioner of Charity Trust, 47th Floor - 5, बनाम Income Tax, Circle Plot-51, Kapadia Chambers, 25(3)(1), Kautilya Bhavan, Devji Ratansi Marg, Chinch Bandra Kurla Complex, Bunder, Mumbai 400 009, Bandra (East), Mumbai Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABTO1040R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri K. G…

Gulbanu A Lalani Educational Trust, Mumbai vs. CIT (Exemption), Mumbai

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeegulbanu A. Lalani Educational Vs Cit (Exemptions), Mumbai Trust, 02, Shivaji Complex, Road No.2, Anand Nagar, Dahisar East, Mumbai-400 068 Pan : Aaaag0013E Applicant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Gulbanu A. Lalani Educational vs CIT (Exemptions), Mumbai Trust, 02, Shivaji Complex, Road No.2, Anand Nagar, Dahisar East, Mumbai-400 068 PAN : AAAAG0013E APPLICANT RESPONDENT Assessee by : None Respondent by : Shri Arun Kanti Datta – CIT DR Date of hearing : 14/07/2025 Date of pronouncement : 15/07/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assesse is filed against the order of the Learned Commissioner of Income-tax (Exempti…

Tih Foundation for Iot and Ioe, Mumbai vs. CIT (Exemptions), Mumbai

In the result, the appeal of the assessee bearing ITA No

Bench: the decision of the appeal.”

…r any of the categories of "specified violation" as mentioned in the Explanation to sec.12AB(4) of the Act. Hence, the decision rendered by Hon'ble Delhi High Court in the case of M.K. Nambyar Saarf Law Charitable Trust v. Union of India [2004] 140 Taxman 616/269 ITR 556 (Delhi) will apply to the provisions of sec.12AB of the Act also, since the provisions of sec.12AB also do not refer to the activities carried in India or outside India. 15. In view of the foregoing discussions, it can be concluded that existence of any object for carrying out any activity outside India will not enable the Ld CIT(E) to deny regi…

Smt Asarbhai Nihchaldas Dadlaney Turst, Mumbai vs. CIT (Exemption), Mumbai

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

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 1871 & 1872/Mum/2025 (Assessment Year: N.A.) Smt. Asarbai Nihchaldas Dadlaney CIT (Exemptions), Mumbai Room No. 601, 6th Floor, Cumballa Trust 502, Nestor Court, Vinayak Society Hills, MTNL TE Building, Pedder Compound, Old Police Lane, Off S. V. Vs. Road, Dr. Gopala Deshmukh Marg, Road, Vile Parle West, Mumbai – Mumbai – 400026. 400067. PAN/GIR No. AAKTS6075P (Appellant) : (Respondent) Assessee by : Ms. Kinjal Bhuta Respondent by : Dr. K. R. Subhash (CIT DR) Date of Hearing : 05.05.2025 D…

Smt Asarbai Nihchaldas Dadlaney Turst, Mumbai vs. CIT (Exemption), Mumbai

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

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 1871 & 1872/Mum/2025 (Assessment Year: N.A.) Smt. Asarbai Nihchaldas Dadlaney CIT (Exemptions), Mumbai Room No. 601, 6th Floor, Cumballa Trust 502, Nestor Court, Vinayak Society Hills, MTNL TE Building, Pedder Compound, Old Police Lane, Off S. V. Vs. Road, Dr. Gopala Deshmukh Marg, Road, Vile Parle West, Mumbai – Mumbai – 400026. 400067. PAN/GIR No. AAKTS6075P (Appellant) : (Respondent) Assessee by : Ms. Kinjal Bhuta Respondent by : Dr. K. R. Subhash (CIT DR) Date of Hearing : 05.05.2025 D…