SHREE MEWAD JAIN SWETAMBER MURTIPUJAK CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

Bench: Hon’Ble Sh. Shamim Yahya, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1008/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2017-18)

TDS Dues, Return Filing Fees, etc. 6. It was further submitted that since the Appellant Trust had not commenced any of the activities as specified in the objects of the Trust. So, the genuineness of the activities cannot be determined till the time activities are actually carried out by the Appellant Trust. But the Ld. CIT(E) rejected the application

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

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

trust without registration u/s. 12A/12AA of the Act and assessed to tax as an Association of Persons (AOP) carrying out various charitable activities by granting donations to other charitable trusts/institutions engaged in similar activities and said to have valid exemption certificate. The assessee had filed its return of income declaring total income at Rs.59,04,620/-, dated

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

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

trust without registration u/s. 12A/12AA of the Act and assessed to tax as an Association of Persons (AOP) carrying out various charitable activities by granting donations to other charitable trusts/institutions engaged in similar activities and said to have valid exemption certificate. The assessee had filed its return of income declaring total income at Rs.59,04,620/-, dated

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

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

trust without registration u/s. 12A/12AA of the Act and assessed to tax as an Association of Persons (AOP) carrying out various charitable activities by granting donations to other charitable trusts/institutions engaged in similar activities and said to have valid exemption certificate. The assessee had filed its return of income declaring total income at Rs.59,04,620/-, dated

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT VENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ASST CIT CC 43, MUMBAI vs. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust