Section 11(1)(a)(c) — 7 judgments | BharatTax

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

In the result, the appeal of assessee is allowed

ITA 17/MUM/2025[N.A ]Status: DisposedITAT Mumbai31 Oct 2025

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‟).

For Appellant: Mr. Niraj SethFor Respondent: Shri Umashankar Prasad, CIT-DR

Section 11Section 80GSection 80G(5)Section 80G(5)(iii)

income which is applied outside India is concerned, is not a relevant criteria for rejecting the application. In absence of order under section 11(1)(a)(c), one cannot seek benefit for application of income for charitable or religious purposes, outside India. Therefore, the order dated 24-2-2004 made

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

In the result, the appeal of assessee is allowed

ITA 16/MUM/2025[N.A]Status: DisposedITAT Mumbai31 Oct 2025

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‟).

For Appellant: Mr. Niraj SethFor Respondent: Shri Umashankar Prasad, CIT-DR

Section 11Section 80GSection 80G(5)Section 80G(5)(iii)

income which is applied outside India is concerned, is not a relevant criteria for rejecting the application. In absence of order under section 11(1)(a)(c), one cannot seek benefit for application of income for charitable or religious purposes, outside India. Therefore, the order dated 24-2-2004 made

SHAMKRIS CHARITY FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTION , MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 3394/MUM/2025[2025-26]Status: DisposedITAT Mumbai27 Oct 2025AY 2025-26

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

For Appellant: Shri Tanzil R. Padvekar, AdvocateFor Respondent: Shri. Pravin Salunkhe, Sr. AR

Section 12ASection 12A(1)(ac)Section 8

income which is applied outside India is concerned, is not a relevant criteria for rejecting the application. In absence of order under section 11(1)(a)(c), one cannot seek benefit for application of income for charitable or religious purposes, outside India Therefore, the order dated 24-3-2004 made

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

ITA 4509/MUM/2025[N.A ]Status: DisposedITAT Mumbai24 Oct 2025

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

For Appellant: Shri Dharan Gandhi (virtually appeared) a/w Vinita Nara A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R

Section 11Section 11(1)(a)Section 12ASection 12A(1)(ac)Section 80G

income which is applied outside India is concerned, is not a relevant criteria for rejecting the application. In absence of order under section 11(1)(a)(c), one cannot seek benefit for application of income for charitable or religious purposes, outside India. I.T.A. No. 1560/Mum/2025 3 Therefore, the order dated

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

ITA 4508/MUM/2025[N.A]Status: DisposedITAT Mumbai24 Oct 2025

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

For Appellant: Shri Dharan Gandhi (virtually appeared) a/w Vinita Nara A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R

Section 11Section 11(1)(a)Section 12ASection 12A(1)(ac)Section 80G

income which is applied outside India is concerned, is not a relevant criteria for rejecting the application. In absence of order under section 11(1)(a)(c), one cannot seek benefit for application of income for charitable or religious purposes, outside India. I.T.A. No. 1560/Mum/2025 3 Therefore, the order dated

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

ITA 3531/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

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

For Appellant: Mr. Margav Shukla

Section 11Section 12A

criteria for rejecting the application. In absence of order under section relevant criteria for rejecting the application. In absence of order under section 11(1)(a)(c), one cannot seek benefit for application of income for charitable or religious 11(1)(a)(c), one cannot seek benefit for application

TIH FOUNDATION FOR IOT AND IOE,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

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

ITA 2904/MUM/2025[2025-26]Status: DisposedITAT Mumbai10 Jul 2025AY 2025-26

Bench: the decision of the appeal.”

For Appellant: Shri Subodh RatnaparikhFor Respondent: Shri Hemanshu Joshi, SR DR

Section 12ASection 8