“Section 13(3)(b)”

ITO EXEMPTION 2 4 MUMBAI, MUMBAI vs. VAIBHAV MEDICAL AND EDUCATION FOUNDATION, MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

substantial contributors, then it loses the benefit of section 11 and its charitable character as provisions of Section 13(1) (c) read with Section 13(3) (b) are clearly invoked? 5. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred ... Neerja Biral by remitting on to the Trustees a sum of Rs.50,000/- towards settlement of the trust, as per the AO, under section 13(3)(b) of the Act, she is considered to be a person who has made a substantial contribution to the trust. ITA No.5494

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

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

Chairman and that he is having substantial interest in Tata Sons Ltd. (ii) Tata Sons Ltd. is an interested party in terms of section 13(3)(b) of the Act as it has contributed more than Rs. 50,000/- to the assessee. (iii) The AO placed reliance in the case

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

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

Chairman and that he is having substantial interest in Tata Sons Ltd. (ii) Tata Sons Ltd. is an interested party in terms of section 13(3)(b) of the Act as it has contributed more than Rs. 50,000/- to the assessee. (iii) The AO placed reliance in the case

ASSISTANT COMMISSIONER OF INCOME TAX -26(1),MUMBAI, BANDRA KURLA COMPLEX,MUMBAI vs. R D TATA TRUST, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singhassessment Year: 2013-14

Assessee also challenged the addition made by the AO u/s 13(2)(h) by invoking the provisions of Section 13(3)(b). According to the assessee, ld. Assessing Officer had invoked section 13(2)(h) in the context of shares held in Tata Sons Ltd. by the trust and contribution ... case but the AO has invoked 13(2)(h) based on the fact that Tata Sons Ltd. is a person, referred to in section 13(3)(b) and the trust holds investment in Tata Sons Ltd. According to assessee, it is not in agreement with the provisions of section 13

DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

upheld, the assessee will be liable to tax, in respect of the same, as „fees for technical services‟ under section 13(3)(b) of the Indo UK tax treaty. The Assessing Officer rejected the plea that these revenues are in the nature of the business profits, and as the assessee

DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

upheld, the assessee will be liable to tax, in respect of the same, as „fees for technical services‟ under section 13(3)(b) of the Indo UK tax treaty. The Assessing Officer rejected the plea that these revenues are in the nature of the business profits, and as the assessee

REFINITIV LTD.,MUMBAI vs. DCIT (I.T) 2(1), MUMBAI

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

upheld, the assessee will be liable to tax, in respect of the same, as „fees for technical services‟ under section 13(3)(b) of the Indo UK tax treaty. The Assessing Officer rejected the plea that these revenues are in the nature of the business profits, and as the assessee

REFINITIV LTD.,MUMBAI vs. DCIT (I.T) RG. 2, MUMBAI

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

upheld, the assessee will be liable to tax, in respect of the same, as „fees for technical services‟ under section 13(3)(b) of the Indo UK tax treaty. The Assessing Officer rejected the plea that these revenues are in the nature of the business profits, and as the assessee

JEEVAN DEEP TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

each other. The AO despite these facts available on record has not conducted verifications with regard to the applicability of the provisions of Section 13(3)(b) of the Act.” The Learned CIT(E) also held that Explanation 2 to sec. 263 of the Act is applicable in the instant

R.D.TATA TRUST,MUMBAI vs. ITO (E)-2(2) (NOW ASSESSED BY THE ASSTT.CIT 17(3)), MUMBAI

Accordingly, Ground No.3 to 5 raised by the Revenue are dismissed

contributed more than INR 50,000/- to the Assessee-Trust and therefore, Tata Sons Ltd. was an interested party in terms of Section 13(3)(b) of the Act. The relevant extract of the assessment order reads as under: ITA. No. 3155 & 3081/Mum/2018 Assessment Year: 2012-13 “5. By investing ... where he was chairman. 6. In view of this, it can be observed that Tata Sons Ltd is interested party in terms of Section 13(3)(b) as it has contributed to assessee trust more than Rs. 50,000/-. There is no iota of doubt that this transaction

CENTRE FOR THE STUDY OF SOCIAL CHANGE,MUMBAI vs. CIT (EXEMPTION), MUMBAI

The appeal of the assessee is allowed for parity of reasons

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kediaआअसं. 675/मुं/2021 ("न. व. 2015-16) आअसं. 676/मुं/2021 ("न. व. 2016-17) Centre For Study Of Social Change, F-Block, Plot No.6, T.P.S.Road, 12, Opp. Government Colony, Building No.326, Bandra(E) Mumbai -400 051 Pan: Aaatc-2555L ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax(Exemptions), 617, 6Th Floor, Piramal Chamber, Lal Baug, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Anil Sathe ""तवाद" "वारा/Respondent By : Ms. Jacinta सुनवाई क" "त"थ/ Date Of Hearing : 25/01/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 22/04/2022 आदेश/ Order

that AIILSG has made donation of Rs.18.75 lacs to the assessee. AIILSG falls under the category of persons specified in Section 13(3)(b) of the Act therefore the transaction is hit by the provisions of Sec.13(2)(b) of the Act. In reply to the notice the assessee explained

CENTRE FOR THE STUDY OF SOCIAL CHANGE,MUMBAI vs. CIT (EXEMPTION), MUMBAI

The appeal of the assessee is allowed for parity of reasons

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kediaआअसं. 675/मुं/2021 ("न. व. 2015-16) आअसं. 676/मुं/2021 ("न. व. 2016-17) Centre For Study Of Social Change, F-Block, Plot No.6, T.P.S.Road, 12, Opp. Government Colony, Building No.326, Bandra(E) Mumbai -400 051 Pan: Aaatc-2555L ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax(Exemptions), 617, 6Th Floor, Piramal Chamber, Lal Baug, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Anil Sathe ""तवाद" "वारा/Respondent By : Ms. Jacinta सुनवाई क" "त"थ/ Date Of Hearing : 25/01/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 22/04/2022 आदेश/ Order

that AIILSG has made donation of Rs.18.75 lacs to the assessee. AIILSG falls under the category of persons specified in Section 13(3)(b) of the Act therefore the transaction is hit by the provisions of Sec.13(2)(b) of the Act. In reply to the notice the assessee explained