MAJLIS E KHUDDAMUL MADARI S,MUMBAI vs. ITO EXEM. WARD 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2017-18 Majlis E Khuddamul Madari S, Ito(Exem), Ward-2(1), 14, Uasim Mansion, Room No. 512, 5Th Floor, Koleueheri Village, Vs. Piramal Chambers, Chinchpada, Lal Baug, Parel, Kalina, Mumbai-400012. Mumbai-400098. Pan : Aaaam0694F (Appellant) (Respondent) For Assessee : None For Revenue : Shri Surendra Mohan, Sr.Dr Date Of Hearing : 16-10-2025 Date Of Pronouncement : 27-10-2025 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 (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 25-06-2025, Pertaining To Assessment Year (Ay) 2017-18, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

Charitable Trust registered u/s.12A of the Act and also with the Charity Commissioner. The matter was initially take up for scrutiny to examine cash deposits during the demonetization

AYYAPPA SEVA SAMGHAM BOMBAY ,MUMBAI vs. COMMISSIONER OF INCOME TAX (A)-53, MUMBAI

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

charitable trust registered u/s 12A since 24-06-1976 and runs a temple in the name of “Shree Ayyappa Temple” at Goregaon, Mumbai. The assessee trust filed its return of income for the impugned year dated 30-09-2010 declaring total income of Rs. 11,18,581/-. The assessee’s case was reopened by issuing notice

RAJASHTHANI RAWAL BRAHMAN SAMAJ VIKAS MANDAL,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-INCOME TAX DEPT , MUMBAI

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Rajasthani Rawal Brahman Samaj Commissioner Of Income Tax Vikas Mandal (Appeals) Income Tax Dept. Nfac 17, Om Shree Sai Darshan, Kailash Income Tax Officer, Circle 3, Vs. Nagar, Koper Cross Road, Opp. Kalyan, Maharashtra – 421306. Sakharam Complex, Dombivali (W), Thane – 421202. Pan/Gir No. Aacar 9376 B (Assessee) : (Respondent) Assessee By : None : Shri. R. R. Makwana Sr. Dr. Respondent By Date Of Hearing : 15.10.2024 Date Of Pronouncement : 27.11.2024 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi (‘Ld.Cit(A) For Short),National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2017-18. 2. As There Was No Representation On Behalf Of The Assessee, We Hereby Dispose Of This Appeal By Hearing The Learned Departmental Representative ('Ld.Dr' For Short) & On Perusal Of The Materials Available On Record. 3. The Assessee Has Raised The Following Grounds Of Appeal:

charitable trust registered under Bombay Public Trust Act, 1950 engaged in carrying out various social activities. The assessee has not filed its return of income for the year under consideration. The assessee’s case was selected for scrutiny based on the information gathered during the phase of online verification under ‘Operation Clean Money’. The learned Assessing Officer

SHRI KHANDESHWAR SAHAKARI PATSANSTHA LTD,MUMBAI vs. INCOME TAX OFFICER - 27(3)(1), MUMBAI, NAVI MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-18 Shri Khandeshwar Sahakari Income Tax Officer-27(3)(1), Patsanstha Ltd. Mumbai C/O. Shantaram Jagtap, Ravji Sojpal Vs. 422, 4Th Floor, Tower No. 6, Chawl No. 7, Room No.18, T.J. Vashi Railway Station Road, Sewri, Mumbai-400015 Complex, Vashi, Mumbai- 400703 Pan No. Abyfs 0132 L Appellant Respondent

demonetization period (09.11.2016 to 30.12.2016) in old currency notes (Rs. 500/- and 1,000/-) notes but had not filed return of income and therefore notice u/s 142(1) of the Act, 1961 (in short „the Act‟) was issued to the assessee on 3 Shri Khandeshwar Sahakari Patsanstha Ltd 08.03.2018 calling for filing a true and correct return of income

VAIBHAV PANKAJ SHAH,MUMBAI vs. ACIT, CIRCLE 25(3), MUMBAI

In the result, the appeal of the assessee is dismissed

Trust\nDeduction\namount\n(cheque/NEFT)\n(Rs.)\nExpenses\ndeducted (Rs.)\nCash\nreceived (Rs.)\n2009-10 Navjeevan Charitable\nTrust\n31,00,000\n3,10,000\n27,90,000\nVaibhav Pankaj Shah 5\nITA No. 398/MUM/2024\nआयकर अपीलीय आधकरण\nCOME TAX APPELLATE TRIBUNAL\n2010-11 Navjeevan Charitable\n5,00,000\n50,000\n4,50,000\nTrust\n2013-14 School of Human\nGenetics

LION CLUB OF EAST BOMBAY SERVICE FUND,MUMBAI vs. EXEM WARD 1(4), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Amarjit Singh, Hon’Ble & Shri Anikesh Banerjee, Hon’Bleassessment Year: 2017-18 Lion Club Of East Bombay Service Exem Ward-1(4), Mumbai Fund Ground Floor, Narayan Niwas Plot Vs No. 323D, Dr. Ambedkar Road, Matunga, Maharashtra-400019. Pan: Aaatl 0298 F (Appellant) (Respondent)

demonetization period i.e. 09.11.2016 to 31.12.2016. The AO issued notices to the assessee calling the various details however the assessee has not made compliance during the course of assessment proceeding. Therefore, the whole amount of donation of Rs. 1,41,65,600/- claimed by the assessee as application of funds to charitable activity was disallowed. The assessing officer has also