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

DY. COMMISSIONER OF 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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. Assessment Year: 2019-20 Page 27 of 36 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration

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 institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— Page 35 of 47 (a) converted into any form which is not eligible for grant of registration under section 12AA

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

charitable trust, registered under the provisions of the Act, and filed its return of income for the assessment year under consideration on its return of income for the assessment year under consideration on its return of income for the assessment year under consideration on 29.11.2023 declaring total income at ₹86,859. The return was 29.11.2023 declaring total income

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

In the result, the appeal is allowed

119; or the order has not been passed in accordance with any decision, prejudicial (d) to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person. This amendment will take effect from 1st day of June, 2015." Thus, as can be seen above, the amendment to section

J.R.D TATA TRUST ,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

119; or the order has not been passed in accordance with any decision, prejudicial (d) to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person. This amendment will take effect from 1st day of June, 2015." Thus, as can be seen above, the amendment to section

DCIT (E)- 2(1), MUMBAI vs. J.R.D TATA TRUST , MUMBAI

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

Charitable Institutions (supra) inter alia, places reliance upon the decision of this Court in DIT(Exemption) v. Sheth Mafatlal Gagalbahai Foundation Trust [2001] 114 Taxman 19/249 ITR 533 (Bom.) and the Delhi High Court in the case of IT (Exemption) v. Agrim Charan Foundation [2002] 253 ITR 593/[2001] 119 Taxman 569. Moreover, on a plain reading of Sections

J.R.D. TATA TRUST,MUMBAI vs. ITO (E) - 2(4) (NOW ASSSESSED BY THE DCIT (E) 2(1), MUMBAI

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

Charitable Institutions (supra) inter alia, places reliance upon the decision of this Court in DIT(Exemption) v. Sheth Mafatlal Gagalbahai Foundation Trust [2001] 114 Taxman 19/249 ITR 533 (Bom.) and the Delhi High Court in the case of IT (Exemption) v. Agrim Charan Foundation [2002] 253 ITR 593/[2001] 119 Taxman 569. Moreover, on a plain reading of Sections

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

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

Trust of any other kind. claim for Exemption u/s. 11 of the IT Act cannot be entertained. The Registration u/s 12AA has also been cancelled by DIT (Exemption) Mumbai in December 2011, Against the same the assessee has filed an appeal before Hon’ble ITAT, Mumbai which is yet to be decided. The assessee has claimed itself as a Local