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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

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

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

section 13(1)(c) still corpus donation were not taxable. b) R.B. Shreeram Religious & Charitable Trust Vs. CIT (SC) 233 ITR 0053 c) CIT vs. Indore Table Tennis Trust 227 ITR 0836 (MP) d) CIT vs. Bengal Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh

OBEROI FOUNDATION,MUMBAI vs. CIT (E), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleoberoi Foundation V. Cit (Exemptions) Commerz, 3Rd Floor 6Th Floor, Piramal Chambers International Business Park Lalbaug, Mumbai – 400 012 Oberoi Garden City, Off. W.E. Highway Goregaon (E), Mumbai - 400063 Pan: Aaato1684L (Appellant) (Respondent) Assessee Represented By : Shri Vijay Mehta Department Represented By : Shri K.C. Salvamani

D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions) [hereinafter in short “Ld.CIT(E)”] dated 29.03.2019 for the Assessment Year 2014-15. 2. Brief facts of the case are, the assessee is a charitable institution engaged in the educational activity

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

TDS and advance tax, also paid self-assessment tax under section 140A of the Income-tax Act, 1961 (in short 'the Act'). (b)On 24-4-2002 an order was framed under section 250/143(3) of the Act whereby a refund of Rs. 66,90,474, earlier paid as self-assessment tax by the assessee, was made. The respondent-assessee

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI , MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

D E R Per Padmavathy S, AM: These cross appeals by the revenue and the assessee for Assessment Years (AY) 2017-18 & 2018-19 and the appeals of the revenue for AY 2014-15 to 2016- 17 are against the separate orders of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi, [In short 'CIT(A)'] passed under

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1),MUMBAI, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

D E R Per Padmavathy S, AM: These cross appeals by the revenue and the assessee for Assessment Years (AY) 2017-18 & 2018-19 and the appeals of the revenue for AY 2014-15 to 2016- 17 are against the separate orders of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi, [In short 'CIT(A)'] passed under

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

D E R Per Padmavathy S, AM: These cross appeals by the revenue and the assessee for Assessment Years (AY) 2017-18 & 2018-19 and the appeals of the revenue for AY 2014-15 to 2016- 17 are against the separate orders of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi, [In short 'CIT(A)'] passed under