“Section 11(1)(c)(ii)”

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‟).

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject

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‟).

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject

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

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1- 4-1952 subject

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

from the money being spent in India\neven the purpose must be carried out in India. The section itself\ncontradicts this contention. Section 11(1)(c)(ii) provides that\nincome applied to such purposes outside India is exempt in the\ncase of trust created before 1-4-1952 subject

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. : -

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1st April, 1952 subject

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)

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c) (ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject ... from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject

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

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4- 1952 subject