SHREE SAI BABA SANTHAN TRUST MUMBAI ,MUMBAI vs. DCIT(EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

charitable and\nreligious trust u/s 10(23C) of the Act. If both these approvals granted by\nthe income tax authorities are read together, there should not be any\ndoubt that they have recognized the assessee trust existing “wholly for\ncharitable and religious purposes”. Accordingly, had the AO considered\nboth these approvals, he would not have entertained the belief that

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

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

charitable and\nreligious trust u/s 10(23C) of the Act. If both these approvals granted by\nthe income tax authorities are read together, there should not be any\ndoubt that they have recognized the assessee trust existing “wholly for\ncharitable and religious purposes”. Accordingly, had the AO considered\nboth these approvals, he would not have entertained the belief that

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 society. Therefore, the objects of accumulations sought are no more different from the objects for which the accumulation has been permitted in the earlier years. Earlier year orders have not been shown to be subject of either revision or reassessment

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 ()

reassessment proceedings, verification under section 133(6) was attempted in respect of the donee Trust; however, the 133(6) was attempted in respect of the donee Trust; however, the 133(6) was attempted in respect of the donee Trust; however, the notice was returned unserved with th notice was returned unserved with the remark “Trust left”. e remark “Trust left

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 Trust cannot become genuine. It is also a fact that during the search & seizure operation u/s 132 carried out by the Investigation Wing, enquiries were carried out by issuing notices u/s 133(6) and summons u/s 131 and they have proven the modus operandi and the lack of genuineness of the entire nexus of transactions. ITA No.1474&1475/Mum/2019

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 Trust cannot become genuine. It is also a fact that during the search & seizure operation u/s 132 carried out by the Investigation Wing, enquiries were carried out by issuing notices u/s 133(6) and summons u/s 131 and they have proven the modus operandi and the lack of genuineness of the entire nexus of transactions. ITA No.1474&1475/Mum/2019

R D TATA TRUST,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

Trust has complied with its obligations of using its income for charitable purposes? (d) Verification of the Tax liabilities and other proceedings like reassessments

TATA SOCIAL WELFARE TRUST,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

Trust has complied with its obligations of using its income for charitable purposes? (d) Verification of the Tax liabilities and other proceedings like reassessments

TATA EDUCATION TRUST,MUMBAI vs. PR CIT 17, MUMBAI

Trust has complied with its obligations of using its income for charitable purposes? (d) Verification of the Tax liabilities and other proceedings like reassessments

JAMSETJI TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

Trust has complied with its obligations of using its income for charitable purposes? Assessment Year: 2019-20 Page 21 of 36 (d) Verification of the Tax liabilities and other proceedings like reassessments

NAVAJBAI RATAN TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Page 2 Of 47 1 A) The Impugned Order Dated 31.10.2019 Passed By The Learned Principal Commissioner Of Income-Tax-17 ('Pcit') Under Section 12Aa(3)/(4) Of The Income-Tax Act, 1961 ('Ita') Cancelling The Registration Of The Appellant Is Without Jurisdiction And, Hence, Void Ab Initio.

Trust has complied with its obligations of using its income for charitable purposes? (d) Verification of the Tax liabilities and other proceedings like reassessments

SARVAJANIK SEVA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

Trust has complied with its obligations of using its income for charitable purposes? (d) Verification of the Tax liabilities and other proceedings like reassessments

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Charitable Trust (2015) 230 TAXMAN 0066 (Gujarat) ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 (v) Director of Income Tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 0533 (vi) Commissioner of Income-Tax Vs. Working Women's Forum (2014) 365 ITR 0353 (Madras) (vii) IILM Foundation Vs Asst. Director of Income

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Charitable Trust (2015) 230 TAXMAN 0066 (Gujarat) ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 (v) Director of Income Tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 0533 (vi) Commissioner of Income-Tax Vs. Working Women's Forum (2014) 365 ITR 0353 (Madras) (vii) IILM Foundation Vs Asst. Director of Income

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Charitable Trust (2015) 230 TAXMAN 0066 (Gujarat) ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 (v) Director of Income Tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 0533 (vi) Commissioner of Income-Tax Vs. Working Women's Forum (2014) 365 ITR 0353 (Madras) (vii) IILM Foundation Vs Asst. Director of Income

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Charitable Trust (2015) 230 TAXMAN 0066 (Gujarat) ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 (v) Director of Income Tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 0533 (vi) Commissioner of Income-Tax Vs. Working Women's Forum (2014) 365 ITR 0353 (Madras) (vii) IILM Foundation Vs Asst. Director of Income

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

Charitable Trust, proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued on 24/03/2017. During the reassessment

MR. SAURABH ANIL GANDHI ,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(3), MUMBAI

In the result, the appeal by the assessee is dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailmr. Saurabh Anil Gandhi A-502 Chanakya Chs Ltd. Mahavir Nagar, Opp. Ekta Nagar, New Link Road, Kandivali West, Mumbai- 400067 ............... Appellant Pan: Aelpg7302J

reassessment. Grounds against disallowance of deduction claimed under section 80GGA of the Act 5. confirming the action of the Ld. AO of disallowing the deduction claimed under section 80GGA of the Act of Rs.1,00,000/- being amount paid to Navjeevan Charitable Trust