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

ac) of sub-section (1) of section 12A the said trust or institution shall furnish such application within the time allowed under that clause. A.Ys.2022-23 Chamber of Indian Charitable Trust 11. Where the trust or institution has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, the trust or institution shall

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

ac) of sub-section (1) of section 12A the said trust or institution shall furnish such application within the time allowed under that clause. A.Ys.2022-23 Chamber of Indian Charitable Trust 11. Where the trust or institution has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, the trust or institution shall

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

In the result, both the appeals of the assessee

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

12(1)(ac)(ii) of the Act, knowingly knowingly that it was a wrong section but to meet the limitation of filing application. wrong section but to meet the limitation of filing application. wrong section but to meet the limitation of filing application. 4.3 Though the ld CIT(A) recorded that application was not Though the ld CIT(A) recorded

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

In the result, both the appeals of the assessee

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

12(1)(ac)(ii) of the Act, knowingly knowingly that it was a wrong section but to meet the limitation of filing application. wrong section but to meet the limitation of filing application. wrong section but to meet the limitation of filing application. 4.3 Though the ld CIT(A) recorded that application was not Though the ld CIT(A) recorded

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-1(1), MUMBAI, MUMBAI vs. ALL INDIA GEM AND JEWELLERY DOMESTIC COUNCIL, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

ac large. Thus, it is not a charitable organization and its activities are in tivities are in the nature of business activities, hit by the 1st proviso to section 2(15) of the nature of business activities, hit by the 1st proviso to section 2(15) of the nature of business activities, hit by the 1st proviso to section

BHAKTI TRUST,MUMBAI-400088 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Amarjit Singh

12 of the Act, the trust or institution has to make an application for registration and such trust or institution should be registered under section 12AB of the Act. Section 12A(1)(ac)(i) of the Act specifically deals with the cases where trust or institution was registered under section 12A or under section 12AA. 10. Further, section 12AB

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purpose

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

12 of the Act, the trust or institution has to make an application for registration and such trust or institution should be registered under section 12AB of the Act. Section 12A(1)(ac)(i) of the Act specifically deals with the cases where trust or institution was registered under section 12A or under section 12AA. 6.2. Further, section 12AB

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purpose

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

12 of the Act, the trust or institution has to make an application for registration and such trust or institution should be registered under section 12AB of the Act. Section 12A(1)(ac)(i) of the Act specifically deals with the cases where trust or institution was registered under section 12A or under section 12AA. 6.2. Further, section 12AB

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

ac) of sub-section (1) of section 12A, shall,— (a) where the application is made under sub-clause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five years; (b) where the application is made under sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause

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

ac) of sub-section (1) of section 12A, shall,— (a) where the application is made under sub-clause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five years; (b) where the application is made under sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause

SAIFEE BURHANI UPLIFETMENT TRUST,MUMBAI vs. CIT (EXEMPTION)-2, MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

Bench: Shri Shamim Yahya & Shri Sandeep Singh Karhail

12 of the Act, the trust or institution has to make an application for registration and such trust or institution should be registered under section 12AB of the Act. Section 12A(1)(ac)(i) of the Act specifically deals with the cases where trust or institution was registered under section 12A or under section 12AA. 10. Further, section 12AB

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

12(1)(ac)(vi), applicable for a new charitable organisation, then as per Section 12AB(1)(a) the Appellant Assessee would have received registration for a period of five years upto AY 2027-2028 and thus the application in Form No. 10AB was within time and hence the rejection of Form No. 10AB may be set aside and the Appellant

INCOME TAX OFFICER-25(3)(5), MUMBAI vs. NILIMA ABHIJIT TANNU, MUMBAI

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri G. Manjunatha, Am

12(3)(4), Mumbai held that section 139(4) has to be read along with sub section 1 of section 139 and the due date for furnishing the return of income u/s 139(1) is subject to the extended period provided u/s 139(4). Hence, extended period u/s 139(4) has to be considered for the purpose of utilisation

JEEVANDEEP EDUMEDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-6, MUMBAI

In the result, the a In the result, the appeal of the assessee is stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. Cit-6, 1St Floor, Sun Paradise Business 501,5Th Floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. Pan No. Aabcj 0180 G Appellant Respondent

Ac. 4. Further, The learned PCIT also 4. Further, The learned PCIT also erred in law by disregarding the fact erred in law by disregarding the fact that the deductions claimed u/s 80G of the Act pertained to eligible that the deductions claimed u/s 80G of the Act pertained to eligible that the deductions claimed

MS. ANAGHA AMAR AINAPURE,MUMBAI vs. CIT(A), MUMBAI

In the result, the appeal of the assessee bearing ITA 2664/Mum/2024 is allowed for statistical purpose

Bench: Shri Br Baskaran & Shri Anikesh Banerjee

12 of the Act, the trust or institution has to make an application for registration and such trust or institution should be registered under section 12AB of the Act. Section 12A(1)(ac)(i) of the Act specifically deals with the cases where trust or institution was registered under section 12A or under section 12AA 6.2. Further, section 12AB

SHALEM ASSEMBLIES OF GOD MISSION,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

In the result, the appeal of the assessee bearing ITA 2664/Mum/2024 is allowed for statistical purpose

Bench: Shri Br Baskaran & Shri Anikesh Banerjee

12 of the Act, the trust or institution has to make an application for registration and such trust or institution should be registered under section 12AB of the Act. Section 12A(1)(ac)(i) of the Act specifically deals with the cases where trust or institution was registered under section 12A or under section 12AA 6.2. Further, section 12AB

TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ac). A reference is then made to proviso to Section 80HHD(4) which provides that so far as any utilization of reserve which would result in creation of any asset owned by the assessee outside India, “such asset should be created only after obtaining prior approval of the prescribed authority”. It is then again pointed out that no such time

DCIT (EXEMPTIONS)-2(1), MUMBAI vs. TATA EDUCATION AND DEVEOPMENT TRUST, MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ac). A reference is then made to proviso to Section 80HHD(4) which provides that so far as any utilization of reserve which would result in creation of any asset owned by the assessee outside India, “such asset should be created only after obtaining prior approval of the prescribed authority”. It is then again pointed out that no such time