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

aa) [or clause (ab) of sub-section (1)] of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after

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

aa) [or clause (ab) of sub-section (1)] of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after

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.

aa) … (ab) … (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment

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.

aa) … (ab) … (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment

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

aa) … (ab) … (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment

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 ()

aa) ………………………… ………………………… 62 [(ab) …………………… 63 [(ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt notwithstanding anything contained in clauses (a) to (ab), the person in receipt notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to of the income has made

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 ()

aa) ………………………… ………………………… 62 [(ab) …………………… 63 [(ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt notwithstanding anything contained in clauses (a) to (ab), the person in receipt notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to of the income has made

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

aa) … (ab) … (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment

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

charitable trust and running a school in the Dharavi Slum Area. The assessee was registered under the Charity Commissioner of Mumbai on dated 10/10/2012. The assessee was registered under section 12A and 80G provisionally. Finally, the assessee filed Form 10A before the ld. CIT(E) for final registration under section 80G of the Act. But due to noncompliance before

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

charitable trust and running a school in the Dharavi Slum Area. The assessee was registered under the Charity Commissioner of Mumbai on dated 10/10/2012. The assessee was registered under section 12A and 80G provisionally. Finally, the assessee filed Form 10A before the ld. CIT(E) for final registration under section 80G of the Act. But due to noncompliance before

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

aa) or clause (ab) of sub-section (1) of section 12A, shall--\n(a)[call for such documents or information from the trust or institution as he thinks necessary\nin order to satisfy himself about,--\n(i)the genuineness of activities of the trust or institution; and\n(ii)the compliance of such requirements of any other

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

aa) or clause (ab) of sub-section (1) of section 12A, shall--\n(a)[call for such documents or information from the trust or institution as he thinks necessary\nin order to satisfy himself about,--\n(i)the genuineness of activities of the trust or institution; and\n(ii)the compliance of such requirements of any other

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)

aa) or clause (ab) of sub- section (1) of section 12A. (3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] and subsequently the Principal Commissioner

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

12A(1)(aa) of the Act could be cancelled and riot in any other circumstances. In the instant case, the registration of the respondent-entity was sought to be cancelled on the basis of the insertion of the proviso to sub-section (15) of Section 2 of the Act on the premise that the activity carried out by the respondent

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

12A(1)(aa) of the Act could be cancelled and riot in any other circumstances. In the instant case, the registration of the respondent-entity was sought to be cancelled on the basis of the insertion of the proviso to sub-section (15) of Section 2 of the Act on the premise that the activity carried out by the respondent

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

12A(1)(aa) of the Act could be cancelled and riot in any other circumstances. In the instant case, the registration of the respondent-entity was sought to be cancelled on the basis of the insertion of the proviso to sub-section (15) of Section 2 of the Act on the premise that the activity carried out by the respondent

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

12A(1)(aa) of the Act could be cancelled and riot in any other circumstances. In the instant case, the registration of the respondent-entity was sought to be cancelled on the basis of the insertion of the proviso to sub-section (15) of Section 2 of the Act on the premise that the activity carried out by the respondent

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

12A(1)(aa) of the Act could be cancelled and riot in any other circumstances. In the instant case, the registration of the respondent-entity was sought to be cancelled on the basis of the insertion of the proviso to sub-section (15) of Section 2 of the Act on the premise that the activity carried out by the respondent