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

charitable and religious purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

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

charitable and religious purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

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

charitable and religious purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

DATTATRAY N SAWANT HUF,MUMBAI vs. ITO 22(1)(1), MUMBAI

In the result, assessee’s appeal in ITA No 2360/Mum/2013 is partly allowed as indicated above

Bench: Shri Saktijit Dey & Shri Ramit Kochar

02-06-2016 घोषणा क" तार"ख /Date of Pronouncement : 17.08.2016 आदेश / O R D E R PER RAMIT KOCHAR, Accountant Member This appeal, filed by the assessee, being ITA No. 2360/Mum/2013, is directed against appellate order dated 11th January, 2013 passed by learned Commissioner of Income Tax (Appeals)- 33, Mumbai (hereinafter called “the CIT(A)”), for the assessment year

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

Trust; A.Y. 2017-18 the computation of total income file during the course of assessment proceedings, the assessee claimed deduction under Section 80GGA of the Act of ₹1,27,02,000/- and also claimed deduction under Section 80G of the Act of ₹1,42,33,000/-. The deduction under Section 80G of the Act was made by the assessee

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

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

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

02-04-2025 O R D E R PER BENCH : The assessee has filed these appeals challenging the order(s) passed by the Ld. Commissioner of Income Tax (Exemptions)-Mumbai [Ld.CIT(E)] rejecting the applications filed by the assessee seeking permanent registration u/s. 12AB and Section 80G of the Income Tax Act, 1961 („the Act‟). 2. Both these appeals

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

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

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

02-04-2025 O R D E R PER BENCH : The assessee has filed these appeals challenging the order(s) passed by the Ld. Commissioner of Income Tax (Exemptions)-Mumbai [Ld.CIT(E)] rejecting the applications filed by the assessee seeking permanent registration u/s. 12AB and Section 80G of the Income Tax Act, 1961 („the Act‟). 2. Both these appeals

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

charitable purposes/objects of the trust. The assessee duly filed the annual account disclosing the amount under consideration. The Assessing Officer issued notice u/s 148 dated 24/03/2011 asking the assessee as the amount should not be treated to be escaped taxation as the receipts were nothing but sale consideration and the capital gains arising on transfer of capital asset

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

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

02. Facts related to all other three appeals for A.Y. 2009-10 to 2011-12 are identical. 03. Facts for A.Y. 2008-09 shows that assessee filed its return of income declaring a deficit of ₹15,36,50,493/- on 30th September, 2008. The assessment under Section 143(3) of the Act was completed on 29th December

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

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

02. Facts related to all other three appeals for A.Y. 2009-10 to 2011-12 are identical. 03. Facts for A.Y. 2008-09 shows that assessee filed its return of income declaring a deficit of ₹15,36,50,493/- on 30th September, 2008. The assessment under Section 143(3) of the Act was completed on 29th December

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

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

02. Facts related to all other three appeals for A.Y. 2009-10 to 2011-12 are identical. 03. Facts for A.Y. 2008-09 shows that assessee filed its return of income declaring a deficit of ₹15,36,50,493/- on 30th September, 2008. The assessment under Section 143(3) of the Act was completed on 29th December

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

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

02. Facts related to all other three appeals for A.Y. 2009-10 to 2011-12 are identical. 03. Facts for A.Y. 2008-09 shows that assessee filed its return of income declaring a deficit of ₹15,36,50,493/- on 30th September, 2008. The assessment under Section 143(3) of the Act was completed on 29th December

MITHALAL NAD BHARAT EDUCATION AND KALAKAR TRUST ,BHAYENDAR vs. CIT(E), PUNE

In the result, ITA No.1114/Mum/2020 is allowed and ITA No

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

section 12AA of the Income Tax Act, 1961 on 24-05-2019 under the category of Charitable trust / institution. The applicant is registered under Bombay Public Trust Act, 1950 with registration Number: E-11551/THANE dated 02

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

charitable organizations working for the promotions of education and other social welfare programs. The details of donations are as under (copy of donation receipts along with certificate under section 80G issued to the trusts are enclosed at page no. 110 to 132 of the paperbook): Amount of Receipt details Last validity Sr Details of Donation granted by the Remarks

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

02,80,040/- on 26th September, 2010. The return of income was processed under section 143(3) of the Act. The notice under section 148 of the Act was issued on 16th March, 2016. The basis of the reopening of the assessment was that a search under section 132 of the Act was conducted on Navjivan Trust on 27th October

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

02,80,040/- on 26th September, 2010. The return of income was processed under section 143(3) of the Act. The notice under section 148 of the Act was issued on 16th March, 2016. The basis of the reopening of the assessment was that a search under section 132 of the Act was conducted on Navjivan Trust on 27th October

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 wherein it was the premise of M/s Navjeevan Charitable Trust wherein it was the premise of M/s Navjeevan Charitable Trust wherein it was seen that Shri Vandravan P Shah has given donation u/s 35AC that Shri Vandravan P Shah has given donation u/s 35AC that Shri Vandravan P Shah has given donation u/s 35AC an amounting

RATAN TATA TRUST,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

02,666 and on Permanent deposit with Tata Sons Ltd of Rs 1,89,750. Exempt dividend income — application tends object of the Trust 19) The jurisdictional Hon'ble Bombay High Court in the case of DIT-(E) v Jasubhai Foundation (ITA 1310 of 2013) has held that in computing the income of charitable Institutions exempt under section