M/S MANTHAN INC ,MUMBAI vs. INCOME TAX CIRCLE, 19(2), MUMBAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

deduction of the donation paid of the donation paid to M/s Navjeevan Charitable Trust Navjeevan Charitable Trust and on the basis

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

deduction.” 39 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 36. In view of the above, the position which emerges is that, there may be instances where a trust which is existing both for charitable

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

deduction.” 39 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 36. In view of the above, the position which emerges is that, there may be instances where a trust which is existing both for charitable

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

deduction.” 39 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 36. In view of the above, the position which emerges is that, there may be instances where a trust which is existing both for charitable

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

deduction.” 39 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 36. In view of the above, the position which emerges is that, there may be instances where a trust which is existing both for charitable

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

deduction under Section 80 GGA read with Section 35AC of the Act for a sum of Rs. 35,67,302/-in respect of the donations paid/granted by the appellant to eligible trusts/ institutions. 2 Ramkrishna Bajaj Charitable

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

Charitable Trust. The search revealed that the . The search revealed that the Trust was engaged in providing accommodation entries by way of Trust was engaged in providing accommodation entries by way of Trust was engaged in providing accommodation entries by way of bogus donations eligible for ded bogus donations eligible for deduction

ADIT (E) RG I, MUMBAI vs. MEHTA CHARITY TRUST, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri B.R. Baskaranassessment Year: 2004-05 The Ddit(E)I(1), Mehta Charity Trust, R. No.504, Piramal Top Floor, Mehta Mahal, 15Th बनाम/ Chambers, 5Thfloor, Parel, Mathew Road, Opera House, Vs. Mumbai-400012 Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaatm5060A

Trust provisions of the Act and Rs.27,15,449 which is eligible for exemption as application of capital gain for charitable purpose u/s.11(1A)(a)(ii) of the Act), should be considered as not applied for charitable purposes and not eligible for deduction

ITO (E) 2(3), MUMBAI vs. SRI SRI RADHA DAMODAR CHARITABLE TRUST, MUMBAI

In the result, appeal filed by Revenue is dismissed

Bench: Shri Shamim Yahya & Shri Pawan Singhito (E)-2(3) Shri Radha Damodar Charitable 513, 5Th Floor, Trust, Hare Krishna Land, Juhu, Vs. Piramal Chambers, Lalbaug, Mumbai-400049 Mumbai-12. Pan:Aafts2570L (Appellant) (Respondent) Revenue By : Shri Ram Tiwari (Dr) Assessee By : Sh. Nishant Thakkar With Ms. Jasmin Amalsadwala- Advocates. Date Of Hearing : 20.03.2018 Date Of Pronouncement : 04.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Revenue Under Section 253 Of Income Tax Act (‘The Act’) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-1

trust constitute application of income for the charitable purposes. 10. As regards the A.O.'s objection that the assessee is claiming double deduction

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

charitable activity of the Trust is the job of Department. His onus was only limited to see that on the date of giving donation, the Trust was approved or not. Then he realized that the statement giving withdrawal of deduction

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

charitable activity of the Trust is the job of Department. His onus was only limited to see that on the date of giving donation, the Trust was approved or not. Then he realized that the statement giving withdrawal of deduction

THE HOLINESS DR. SYEDNA TAHER,MUMBAI vs. ADDL DIT (E) II(1), MUMBAI

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shrisaktijit Dey & Shriramit Kochar

charitable trust is registered under Bombay Public Trust Act, 1950. The assessee trust is also registered with the Charity Commissioner. The Director of Income–tax (Exemp.), Mumbai, has also granted registration under section 12A of the Act to the assessee. For the assessment year under consideration, the assessee filed its return of income on 27th September 2011, claiming exemption under

PUNJAB KESARI CHARITABLE TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) WARD 2(2), MUMBAI

The appeal of the appellant is allowed in above terms

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer (Exemption) – 2(2) Punjab Kesari Charitable Room No. 502, Trust, 5Th Floor, 242, Bhandar Galli, Vs. Piramal Chamber, L.J. Road, Mahim- 400016 Lalbaug- 400012, Mumbai. (Appellant) (Respondent) Pan No. Aaatp0040R Assessee By : Shri. S. M. Kapoor Revenue By : Ms Madhu Malati Ghosh (Cit-Dr)

Charitable Trust; A.Y. 15-16 addition to fixed assets. Vide order sheet dated 14th December, 2017, the Authorized Representative of the assessee was asked as to why depreciation claimed by the trust should not be disallowed on account of double deduction

MUNIWAR ABAD CHARITABLE TRUST,MUMBAI vs. DY DIRECTOR OF INCOME TAX (EXEMPTIONS) - I(1), MUMBAI

In the result, both the appeals of the assessee are allowed

Bench: Shri B.R. Baskaran (Am) & Shri Ramlal Negi (Jm)

Charitable Trust (2017)(398 ITR 663), the Hon’ble Madras High Court has held that the sale of unusable land by a trust running educational institutions cannot be considered to be a commercial activity. Accordingly we are of the view that the land sold by the assessee cannot be fall under the category of commercial activity. 16. In view

PEGASUS PROPERTIES P. LTD.,PUNE vs. DY CIT, CC-2(3), MUMBAI

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

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

deduction under section 80G of the Act. Trust 2— Keshirimal Himmatlal Charitable Trust Rs. 31,00,000 In para 5.7 on page

RAVINDRA K RESHAMWALA,MUMBAI vs. THE INCOME TAX OFFICER WARD 17(1), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

Trust has accepted donations in cheque, which was later on returned in cash to the donor after deducting the commission and the assessee is one of the beneficiaries who has claimed deduction of the donation made to Navjeevan Charitable

NANDALAL TOLANI CHARITABLE TRUST,MUMBAI vs. ADIT (E) - II (2), MUMBAI

In the result, appeal of the assessee is dismissed

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. Nandlal Tolani Vs. Asst. Director Of Income Charitable Trust Tax (Exem.)Ii(2), Mumbai 10-A, Bakhtawar R.P.Goenka Marg Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaatn0043Q (Appellant) .. (Respondent)

Trust “1. The Learned CIT(A) has erred in not allowing deduction of Rs.75,90,943/- at 30% on Rs.2,53,03,142/- as standard deduction u/s.24(a) of the Income-tax Act, 1961 while computing income from property on the ground that income derived from property held for charitable

SETH WALCHAND HIRACHAND MEMORIAL TRUST,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

trust by way of application of income derived from the property held for religious or charitable purposes is deductible from