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

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

Section 80G(5) of the Act 2. The facts of the case are that, the assessee is a public charitable trust that was setup on 31st August, 2020. It filed an application before the Ld. CIT(E), seeking registration u/s12AA of the Act, in Form No. 10A

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

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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. 10A for registering itself as required under section

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.

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. 10A for registering itself as required under section

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

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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. 10A for registering itself as required under section

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

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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. Assessment Year: 2019-20 Page 6 of 36 10A for registering itself as required under section

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

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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. Assessment Year: 2019-20 Page 6 of 36 10A for registering itself as required under section

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

trust submitted two applications in Form No. 10A for registration under section 12A and recognition under section 80G of the Income for registration under section 12A and recognition under section 80G of the Income for registration under section 12A and recognition under section 80G of the Income- tax Act, 1961 (hereinafter referred to as "the Act"). The application

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO (EXEMPTION), WARD-2(1), MUMBAI

In the result, appeal filed is dismissed in the above terms

trusts override general computation rules. The appeals were decided against the appellant.", "result": "Dismissed", "sections": [ "Section 11", "Section 11(2)", "Section 11(4)", "Section 11(4A)", "Section 11(5)", "Section 14", "Section 24(a)", "Section 234B", "Section 234C", "Section 10A", "Section 12A", "Section 80G" ], "issues": "Whether a charitable

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

Charitable Trust has filed this petition against the order made by the Director of Income-tax (Exemptions) New Delhi, on February 24, 2004. The aforesaid trust submitted two applications in Form No. 10A for registration under section

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

Charitable Trust has filed this petition against the order made by the Director of Income-tax (Exemptions) New Delhi, on February 24, 2004. The aforesaid trust submitted two applications in Form No. 10A for registration under section

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO EXEM WARD 2(1), CUMBALLA HILL, MUMBAI

section 2(45) of the Act),\nPage | 12\nITA No. 113/Mum/2024\nand ITA No. 650/Mum/2024\nNandlal Tolani Charitable Trust; A.Y. 2014-15 and A.Y. 2015-16\nprescribing two conditions. Firstly, it must comprise\nthe total amount of income, profits and gains referred\nto in section4(1) and, two, must be computed in the\nmanner laid down under

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)

charitable nature for various health purpose. 4. The appellant has made online application in Form No 10A for approval of the trust under section

RAHEE FOUNDATION,MUMBAI vs. DIT (E), MUMBAI

In the result appeal is allowed for statistical purposes

Bench: Shri R C Sharma & Shri Amit Shukla

10A on 28.01.2012 before the ld. DIT (E) for grant of Registration under section 12AA. 4. The Ld. DIT, on perusal of the Trust Deed noted that, firstly, the Trust Deed does not have a ‘dissolution’ clause to the effect that the trust is irrevocable and that if for some reason its objects cannot be carried out by the trustees

ODHAVJI CHANABHAI PERAJ CHARITY TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 25(3)(1),MUMBAI, KAUTILYA BHAVAN, BANDRA KURLA COMPLEX, MUMBAI

In the result, both appeals by the assessee are allowed

trust submitted two\napplications in Form No. 10A for registration under section 12A and recognition under section\n80G of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The application was\nrejected on the ground that the applicant itself has admitted that the scholarships can be paid to\nthe members even outside India. It is in view

ODHAVJI CHANABHAI PERAJ CHARITY TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 25(3)(1), KAUTILYA BHAVAN, BANDRA KURLA COMPLEX,MUMBAI

In the result, both appeals by the assessee are allowed

trust submitted two\napplications in Form No. 10A for registration under section 12A and recognition under section\n80G of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The application was\nrejected on the ground that the applicant itself has admitted that the scholarships can be paid to\nthe members even outside India. It is in view

ROSHAN CHARITABLE TRUST,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Roshan Charitable Trust, C/O 29Th Commissioner Of Income-Tax Bank Street, Sonawala Building-Fort, 6Th Vs. (Exemptions), Floor, Piramal Mumbai-400023 Chambers, Parel, Mumbai-400012. Pan: Aactr2405A .. Appellant Respondent .. P.J. Pardiwala, Ar Assessee By Revenue By .. K.B. Shukla (Citdr.) Date Of Hearing .. 27-10-2016 .. Date Of Pronouncement 04-11-2016

section 12AA of the Act read with Rule 17A of the Income Tax Rules, 1962 (hereinafter the rules) and whether form No. 10A has properly been filled up. He must also examine whether the objects of the trust are charitable

SHREE DADAR JAIN PAUSHADHSHALA TRUST,MUMBAI vs. ITO (E_ - 1(2), MUMBAI

In the result, the appeal of the assessee in ITA no

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

10A [, section 10AA], clause (b) of sub-section (1) of section 12A, section 44AB [, section 44DA, section 50B], section 80-1 A, section 80-1B, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, [section 115JB, [section 115JC] or section 115VW] or to give a notice under clause (a) of sub-section (2) of section

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 by charitable trust/institution in accordance with the provisions of the Act, even as pointed out by the hon'ble court in Rao Bahadur Calavala Cunnan Chetty Charities (supra). The Special Bench of the tribunal in Scientific Atlanta India Technology (P.) Ltd. vs. ACIT [2010] 2 ITR 66 (Trib) (Chennai) (SB) held that the profits of a unit eligible