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95 results for “charitable trust”+ Section 102clear

Sorted by relevance

Karnataka452Delhi151Mumbai95Bangalore53Chennai44Jaipur24Pune21Ahmedabad17Visakhapatnam16Calcutta16Chandigarh15Kolkata14Lucknow11Indore8Surat7Hyderabad5Agra4Telangana4Nagpur3Cochin3Amritsar3Rajkot2Panaji2Rajasthan2Jodhpur1Cuttack1Ranchi1SC1Andhra Pradesh1Dehradun1

Key Topics

Section 1186Section 143(3)75Section 12A67Section 14A67Addition to Income40Exemption36Section 2(15)35Section 14832Section 14730

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

ITA 2169/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

Charitable Trust placed on the table of the legislature was not enough, in the absence of a wider power in the Section, to enable the State Government to make retrospective rules. The whole purpose of laying on the table of the legislature the rules framed by the State Government is different and the effect of any one of the three

Showing 1–20 of 95 · Page 1 of 5

Section 11(2)29
Disallowance27
Charitable Trust21

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

ITA 2168/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

Charitable Trust placed on the table of the legislature was not enough, in the absence of a wider power in the Section, to enable the State Government to make retrospective rules. The whole purpose of laying on the table of the legislature the rules framed by the State Government is different and the effect of any one of the three

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

ITA 2176/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

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

Section 11Section 11(2)Section 12ASection 2(15)

Charitable Trust "Vapi Hosuing Project- Work In progress During the year, the trust has started construction of 192 flats of the trust's land at Vapi (Gujarat) for providing 90 flats at subsidized rate to Economically weaker section families and 102

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

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

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

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

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

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

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

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

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

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

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

ITO EXEMPTION 2 4 MUMBAI, MUMBAI vs. VAIBHAV MEDICAL AND EDUCATION FOUNDATION, MUMBAI

In the result, the appeal by the Revenue is partly allowed

ITA 5494/MUM/2024[2011-12]Status: DisposedITAT Mumbai24 Feb 2025AY 2011-12

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

For Appellant: S/Shri Ronal Doshi a/w Deep ChouhanFor Respondent: Shri Ashish Heliwal, CIT-DR
Section 11Section 12ASection 13(1)Section 13(2)(a)Section 13(2)(b)Section 13(3)Section 142(1)Section 143(2)Section 145Section 24

Charitable Trust, reported in (2020) 180 ITD 735 (Mum-Trib). From the perusal of both the decisions, relied upon by the learned AR we find that there is no reference to the decision of the Hon’ble Madras High Court in Rao Bahadur Calavala Cunnan Chetty Charities (supra), which has been considered by the Hon’ble Calcutta High Court

MINIM CHARITABLE FOUNDATION,BANDRA WEST vs. COMMISSIONER OF INCOME TAX APPEAL, MUMBAI

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

ITA 1840/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jun 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Om Prakash Kantआयकर अपील सं./I.T.A. No. 1840/Mum/2021 ("नधा"रण वष" / Assessment Years : 2016-17

For Appellant: Mr. Sambhav ShahFor Respondent: Shri. Kiran P. Unavekar
Section 11(2)Section 12ASection 139(1)

Charitable Trust reported in 102 taxmann.com 122 (Gujrat). In the said decision Hon’ble High Court has held that lack of declaration in form No. 10 regarding a specific purpose for which funds were being accumulated by the assessee trust, would not be fatal to the exemption claimed under section

DY. COMMISSIONER OF INCOME TAX(E)-2(1), MUMBAI, CUMBALA HILL, MUMBAI vs. THE GEM AND JEWELLERY EXPORT PROMOTION COUNCIL, MUMBAI

In the result, appeals of the revenue in ITA nos

ITA 3175/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jun 2024AY 2018-19

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

For Appellant: Shri Nitesh Joshi, Adv. & Shri Ashwin KashinathFor Respondent: Dr. Kishor Dhule – CIT DR
Section 11Section 13(8)Section 143(3)Section 144BSection 2(15)Section 250

section 263 of the Act." The Ld.DR also relied on the order of the Hon'ble High Court of Gujarat in the case of CIT (Exemptions) vs Bachasanwasi Shi Akshar Purshottam Public Charitable Trust (2019) 102

DY. COMMISSIONER OF INCOME TAX (E) -2(1), MUMBAI, CUMBALA HILL vs. THE GEM AND JEWELLERY EXPORT PROMOTION COUNCIL, MUMBAI

In the result, appeals of the revenue in ITA nos

ITA 3176/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jun 2024AY 2017-18

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

For Appellant: Shri Nitesh Joshi, Adv. & Shri AshwinFor Respondent: Dr. Kishor Dhule – CIT DR
Section 11Section 13(8)Section 143(3)Section 144BSection 2(15)Section 250

section 263 of the Act.” The Ld.DR also relied on the order of the Hon’ble High Court of Gujarat in the case of CIT (Exemptions) vs Bachasanwasi Shi Akshar Purshottam Public Charitable Trust (2019) 102

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

Charitable Trust 19 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 15:32 To sum up, on the issue of siphoning of funds by the Donee Trusts, there is no adverse observation by the AO in the Remand Report. In the case of DCIT VS Mohan Proteins Ltd, (ITAT

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

Charitable Trust 19 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 15:32 To sum up, on the issue of siphoning of funds by the Donee Trusts, there is no adverse observation by the AO in the Remand Report. In the case of DCIT VS Mohan Proteins Ltd, (ITAT

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

Charitable Trust 19 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 15:32 To sum up, on the issue of siphoning of funds by the Donee Trusts, there is no adverse observation by the AO in the Remand Report. In the case of DCIT VS Mohan Proteins Ltd, (ITAT

BANK OF INDIA RETIRED EMPLOYEES MEDICAL ASSISTANTCE SCHEME,MUMBAI vs. DIT (E), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6844/MUM/2013[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

For Appellant: Shri Vijay MehtaFor Respondent: Shri Purushottam Tripuri
Section 12Section 12ASection 2(15)

102 ITR 119 (Bom.) to say that any object of a Trust to provide for welfare of the employees of the Trust or institution cannot be regarded as a charitable purpose. In this context, we have carefully perused the judgement of the Hon'ble Bombay High Court in the case of Zenith Tin Works Charitable Trust (supra). The relevant facts

LILAVATI KIRTILAL MEHTA MEDICAL TRUST,MUMBAI vs. CIT -CEN (I), MUMBAI

In the result, the appeal is allowed, as above

ITA 2827/MUM/2014[]Status: DisposedITAT Mumbai12 Jun 2019

Bench: Shri G S Pannu, Vice- & Shri Sandeep Gosainassessment Year : - Lilavati Kirtilal Mehta Medical Trust, Cit (Central)-I, A-79I, Bandra Reclamation, Mumbai Vs. Bandra (W), Mumbai 400 050. Pan Aaatl1398Q (Appellant) (Respondent)

For Appellant: S/Shri F V Irani, Vijay Mehta & Dinesh KanabarFor Respondent: Shri Anadi Varma
Section 11Section 11(5)Section 12ASection 13Section 13(2)(c)

charitable purposes or has been diverted for benefit of Certain Interested persons. Due to restrictive interpretation of the powers or the commissioner under section 12AA, registration of such trusts or institutions continues to be in force and these institutions continue to enjoy the beneficial regime of exemption. Whereas under section 10(23C), which also allows similar benefits of exemption

BANK OF INDIA RETIRED EMPLOYEES MEDICAL ASSISTANCE TRUST,MUMBAI vs. ITO (E) - 1(1), MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6469/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Bank Of India Retired Employees Ito(E)-1(1), Mumbai. Medical Assistance Trust, C-5, G बिधम/ Block Star House, Bandra Kurla Vs. Complex, Bandra (E), Mumbai- 400051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabtb3373J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. Suman Kumar, D.R
Section 11(1)(d)Section 12ASection 143(2)Section 143(3)

section of the general public at large, but for the benefit and welfare of the employees of an institution, the same cannot be held to be a charitable trust but only a mutual association with its objects limited to the benefit of its employees, is supported by the following judicial pronouncements: (i). CIT Vs. Eranakulam District Cement Dealers Association

SETH DAMJI LAXMICHAND JAIN DHARMA STHANAK,MUMBAI vs. ITO (EXE)-1(1), MUMBAI

In the result, assessee appeal is allowed

ITA 65/MUM/2021[2011-12]Status: DisposedITAT Mumbai05 Jan 2022AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Hema KatariaFor Respondent: Shri B.K. Bagchi
Section 11Section 11(2)Section 12ASection 143(3)

102 taxmann.com 122 (Gujarat) wherein, it was held that lack of declaration in Form No 10 regarding specific purpose for which funds were being accumulated by the assesse trust would not be fatal to the exemption claimed u/s 11(2) of the Act. The Hon’ble Supreme Court in CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust

THE UNIVERSITY OF MUMBAI,MUMBAI vs. ADDL. DIR. OF INCOME TAX-(EXEMPITION)-RG.-2, MUMBAI

In the result, assessee appeal is allowed

ITA 1465/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Nov 2021AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Saktijit Dey (Jm)

For Respondent: Shri S.N.Kabra
Section 10Section 10(22)Section 104Section 143Section 148Section 272A(2)(e)

102 of the said Act states that "The Salary fund shall consist of all amounts received from the State Government, Central Government or University Grants Commission towards full or part payment of the salary and allowances. No amount from this fund shall be utilised for the purpose other than payment of salary and allowances. " The above sufficiently endorses the fact