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

12,82,169/- made by the AO u/s 115BBC in relation to anonymous donations received by the assessee Trust. Before us, the Ld. CIT DR for Revenue, Dr. Kishor Dhule, argued that, the AO had rightly held that the assessee was only a charitable organization and not both charitable & religious organization and therefore not entitled to avail the benefit

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

12,82,169/- made by the AO u/s 115BBC in relation to anonymous donations received by the assessee Trust. Before us, the Ld. CIT DR for Revenue, Dr. Kishor Dhule, argued that, the AO had rightly held that the assessee was only a charitable organization and not both charitable & religious organization and therefore not entitled to avail the benefit

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

12,82,169/- made by the AO u/s 115BBC in relation to anonymous donations received by the assessee Trust. Before us, the Ld. CIT DR for Revenue, Dr. Kishor Dhule, argued that, the AO had rightly held that the assessee was only a charitable organization and not both charitable & religious organization and therefore not entitled to avail the benefit

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

12,82,169/- made by the AO u/s 115BBC in relation to anonymous donations received by the assessee Trust. Before us, the Ld. CIT DR for Revenue, Dr. Kishor Dhule, argued that, the AO had rightly held that the assessee was only a charitable organization and not both charitable & religious organization and therefore not entitled to avail the benefit

DCIT(E)-2(1), MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bledcit (E) – 2(1) V. Nehru Centre Room No. 519, 5Th Floor Discovery Of India Building Piramal Chambers, Lalbaug 13Th Floor, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai – 400 012 Pan: Aaatn2536J (Appellant) (Respondent) Assessee By : Shri Dilip Thakkar Department By : Shri Dilipkumar Shah

Charitable Purpose u/s 2(15) of the Act. It is only after the amendment to the proviso to Section 2(15) that the Assessing Officer has treated the activities of the Appellant Trust as object of general public utility which was earlier treated as educational activities, without there being any change in the activities during the year under Appeal

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

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

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications 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 in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

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

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

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

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

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

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

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

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

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

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

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

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

12 Zaverbai Purshottam Nathu Charitable Trust , whereby only offer received was from the said school run by Janakalyan Seva Sanstha Charitable Trust . The order of Charity Commissioner states that the offer given by Janakalyan Seva Sanstha Charitable Trust being reasonable was beneficial to the trust was accepted and sanctioned by the Jt. Charity Commissioner. The order of Jt. Charity Commissioner

CREDIT GUARANTEE FUND TRUST FOR MICRO AND SMALL ENTERPRISES,MUMBAI vs. DCIT (E) , MUMBAI

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2018-19

charitable activities and (2) that he has invoked proviso to section 2(15) of the Act also. 14. The Ld. A.R. for the assessee challenging the denial of benefit of section 11 & 12 of the Act by invoking the proviso to section 2(15) of the Act contended inter-alia that proviso to section 12 M/s. Credit Guarantee Fund Trust

M/S MANTHAN INC ,MUMBAI vs. INCOME TAX CIRCLE, 19(2), MUMBAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

Charitable Trust and M/s Manthan Inc ITA Nos. 2663 & 2664/M/2022 hence hence plea plea of of cross-examination cross is not not applicable applicable and accordingly,ratio of ,ratio of the finding of the Tribunal ‘SMC’ Bench in the finding of the Tribunal ‘SMC’ Bench in assessment year 2012 assessment year 2012-13, can’t be applied over facts

M/S MANTHAN INC,MUMBAI vs. INCOME TAX CIRCLE, 19(2) MUMBAI, MUMBAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

Charitable Trust and M/s Manthan Inc ITA Nos. 2663 & 2664/M/2022 hence hence plea plea of of cross-examination cross is not not applicable applicable and accordingly,ratio of ,ratio of the finding of the Tribunal ‘SMC’ Bench in the finding of the Tribunal ‘SMC’ Bench in assessment year 2012 assessment year 2012-13, can’t be applied over facts

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

2) The MMRDA was created as a Local Authority within the meaning of term “person” for the purpose of Income-tax Act, 1961 and with effect from its inception to 2002. The MMRDA continues to be Local Authority in the eyes of law. It cannot be considered as a Public Trust or Charitable Trust or Trust of any other kind

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

2) The MMRDA was created as a Local Authority within the meaning of term “person” for the purpose of Income-tax Act, 1961 and with effect from its inception to 2002. The MMRDA continues to be Local Authority in the eyes of law. It cannot be considered as a Public Trust or Charitable Trust or Trust of any other kind

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

2) The MMRDA was created as a Local Authority within the meaning of term “person” for the purpose of Income-tax Act, 1961 and with effect from its inception to 2002. The MMRDA continues to be Local Authority in the eyes of law. It cannot be considered as a Public Trust or Charitable Trust or Trust of any other kind