How many judgments cite Sir Ratan Tata Trust v. DCIT?

11 judgments on BharatTax cite Sir Ratan Tata Trust v. DCIT (122 Taxmann.com 273), spanning 2022 to 2024.

Which sections of the Income Tax Act does Sir Ratan Tata Trust v. DCIT come up under?

It is most often cited in judgments turning on Section 11, Section 13(1)(d), Section 13(2)(h), Section 11(5), Section 10(34), Section 12.

Sir Ratan Tata Trust v. DCIT

122 Taxmann.com 273Reported decision2020#9337 most cited

What is Sir Ratan Tata Trust v. DCIT authority for?

Investments held as corpus by a trust are covered by the proviso to Section 13(1)(d) and do not attract disallowance under Section 13(2)(h). Such corpus investments, if recognized for notification under Section 10(23C), do not lead to forfeiture of exemption under Sections 11/12.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Also referred to as

Sir Ratan Tata Trust v. DCIT · section 13(1)(d) · section 13(2)(h) · corpus donation · proviso to section 13(1)(d) · section 10(23C) · section 11 · section 12 · exemption · forfeiture of exemption

Sections most often in play

Section 11 Section 13(1)(d)Section 13(2)(h)Section 11(5)Section 10(34)Section 12 Section 13(1)(c)Section 13(3)

Issues it is cited on

section 13(1)(d)section 11(5)section 13(2)section 13(3)section 13(1)corpus donation lack of enquiry section 10(23c)erroneous and prejudicial section 263 section 26 section 12a

Judgments citing Sir Ratan Tata Trust v. DCIT

The M K Tata Trust, Mumbai vs. CIT (Exemptions), Mumbai

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

ITA 1743/MUM/2024[ 2016-17]Status: DisposedITAT Mumbai06 Sept 2024

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

For Appellant: Shri Vishal D Shah & Shri Jainam SonaiyaFor Respondent: Shri S. Srinivasu, CIT, DR

Section 11Section 11(5)Section 11(6)Section 13(1)(d)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA Nos.1742 & 1743/Mum/2024 Assessment Year: 2015-16 & 2016-17 The M K Tata Trust CIT(Exemptions), Mumbai 3rd Floor, Army and Navy Building 148, M G Road, Vs. Near Kala Ghoda fort, Mumbai-400001. PAN: AAATM 0302 R (Appellant) (Respondent) Present for: Assessee by : Shri Vishal D Shah & Shri Jainam Sonaiya Revenue by : Shri S. Srinivasu, CIT, DR Date of Hearing : 27.06.2024 Date of Pronouncement : 06.09.2024 O R D E R PER AMARJIT SINGH, AM: Both these app…

The M K Tata Trust, Mumbai vs. CIT (Exemptions), Mumbai

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

ITA 1742/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Sept 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

For Appellant: Shri Vishal D Shah & Shri Jainam SonaiyaFor Respondent: Shri S. Srinivasu, CIT, DR

Section 11Section 11(5)Section 11(6)Section 13(1)(d)Section 143(3)Section 263

Nrupal Nareshchandra Raja, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 839/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, A.RFor Respondent: Shri Arvind Kumar, CIT DR

Section 144BSection 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.839/Ahd/2024 (Assessment Year: 2013-14) Nrupal Nareshchandra Raja, Vs. Principal Commissioner of 15, Sandipani Bunglows, Income Tax, Below Shilaj Bridger, Thaltej, Ahmedabad-1, Ahmedabad-380059 [PAN No.AJZPR2609A] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R Shah, A.R. Respondent by: Shri Arvind Kumar, CIT DR Date of Hearing 22.08.2024 Date of Pronouncement 29.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been…

Shah Jitendrakumar Mafatlal HUF, Ellisbridge, Ahmedabad vs. PCIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 645/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Arvind Kumar, CIT DR

Section 143(3)Section 147Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.645/Ahd/2024 (Assessment Year: 2014-15) Shah Jitendrakumar Mafatlal-HUF, Vs. Principal Commissioner of 27A, Maharashtra Society, Anmol Income Tax, Mithakali Owners, Asso. Mithakali, Ahmedabad-1, Ellisbridge, Ahmedabad-380006 Ahmedabad [PAN No.AAIHS8581C] (Appellant) .. (Respondent) Appellant by : Shri Sulabh Padshah, A.R. Respondent by: Shri Arvind Kumar, CIT DR Date of Hearing 22.08.2024 Date of Pronouncement 29.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL…

Sir Ratan Tata Trust, Mumbai Suburban vs. Additional /Joint/Deputy/Assistant Commissioner of Income Tax, NFAC, Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 4154/Mum/2023 (Assessment Year: 2014-15) Sir Ratan Tata Trust DCIT(Exemption)-2(1), Bombay House, 24, MTNL Tele Building, Homi Mody Street, Fort, Cumballa Hills, Peddar Road, Vs. Mumbai-400001 Mumbai-400026. PAN : AAATS1013P Appellant) : Respondent) I.T.A. No. 4156/Mum/2023 (Assessment Year: 2018-19) Sir Ratan Tata Trust Addl./Joint/Deputy/Asst. CIT, Bombay House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumbal…

Sir Ratan Tata Trust, Mumbai Suburban vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

Devika Rajesh Jaggi, Mumbai vs. Principle CIT Range-19, Mumbai

In the result, the present appeal is allowed

ITA 861/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Feb 2023AY 2017-18

For Appellant: Shri Yogesh TharFor Respondent: Smt. Riddhi Mishra

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Devika Rajesh Jaggi, 26, Blue Heaven Mount Pleasant Road, Malabar Hill, Mumbai - 400006 [PAN: ADXPJ9746J] ……………… Appellant Principal Commissioner of Income Tax, Vs Range – 19, Mumbai, Room No. 228, 2nd Floor, Matru Mandir, Tardeo Road, Mumbai - 400007 ……………. Respondent Appearances For the Appellant/Assessee : Shri Yogesh Thar For the Respondent/Department : Smt. Riddhi Mishra Date of conclusion of hearing : 29.11.2022 Date of pronouncement of order : 24.02.2023 O R D E R Per Rahul Cha…

Ands Foundation, Delhi vs. ITO, Ward- 1(1), Exemptions, New Delhi

In the result, the appeal is allowed, as indicated above

ITA 7151/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Nov 2022AY 2015-16

Section 11Section 11(5)Section 12ASection 13(1)(d)Section 164(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 Shri Ands Foundation, C/o. Vs. Income-Tax Officer, M/s. RRA Taxindia, D- Ward-1(1), 28,South Extension, Part-1, New Delhi New Delhi-1100 49 PAN :AABTA8346C (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta and Shri Shrey Jain, Adv. Respondent by Shri Om Parkash, Sr. DR Date of hearing 01.09.2022 Date of pronouncement 30.11.2022 ORDER This is an appeal by the assessee against order dated 4.7.2019 of learned Commissioner of Income-Tax(Appeals) -40, Delhi pertaining to assessme…

M/S. Embassy Property Developments Private Limited, Bangalore vs. The Principal Commissioner of Income-Tax, (Central), Bangalore

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

ITA 445/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Nov 2022AY 2017-18

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 147Section 17Section 2(22)(e)Section 263Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member M/s. Embassy Property vs The Pr. CIT (Central) Developments Pvt. Ltd. C.R. Building No.150, 1st Floor, Embassy Point Queen's Road Infantry Road, Bangalore 560001 Bangalore 560001 PAN – AAACD6927A (Appellant) (Respondent) Assessee by: Shri Sriram Seshadri, CA Revenue by: Ms. Neera Malhotra, CIT-DR Date of hearing: 14/11/2022 Date of pronouncement: 21/11/2022 O R D E R Per: Padmavathy, A.M. This appeal is against the order of the Principal Commissioner of Income T…

The M.K Tata Trust, Mumbai vs. CIT (E), Mumbai

In the result, appeals by the assessee are dismissed

ITA 784/MUM/2021[2015-16]Status: DisposedITAT Mumbai18 May 2022AY 2015-16

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh P. ShahFor Respondent: Dr. Mahesh Akhade, CIT–DR

Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.783/Mum./2021 (Assessment Year : 2015–16) ITA No.784/Mum./2021 (Assessment Year : 2016–17) The M.K. Tata Trust 3rd Floor, Army and Navy Building 148, M.G. Road, Near Piramal Chambers ……………. Appellant Lal Baug, Parel, Mumbai 400 012 PAN – AAATM0320R v/s Commissioner of Income Tax ……………. Respondent (Exemption), Mumbai Assessee by : Shri Rajesh P. Shah Revenue by : Dr. Mahesh Akhade, CIT–DR Date of Hearing – 12.05.2022 Date of Order – 18/05/2022 O R D…

The M.K Tata Trust, Mumbai vs. CIT (E), Mumbai

In the result, appeals by the assessee are dismissed

ITA 783/MUM/2021[2015-16]Status: DisposedITAT Mumbai18 May 2022AY 2015-16

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh P. ShahFor Respondent: Dr. Mahesh Akhade, CIT–DR

Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 263