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

In the result, both the appe

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

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

RAAHAT HUMANITARIAN FOUDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee i

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2024-25 Raahat Humanitarian Foundation, Cit (Exemptions), A 204, Zubaida Park, Behind Simla Room No. 601, 6Th Floor, Cumballa Hill Vs. Park, Old Mumbai Pune Road, Mtnl Te Building Pedder Road, Dr Kausa Mumbra, Gopalrao Deshmukh Marg, Thane-400612. Mumbai-400026. Pan No. Aaetr 9830 K Appellant Respondent

ac) of Raahat Humanitarian Foundation Raahat Humanitarian Foundation sub-section (1) of section 12A of section 12A for seeking provisional registration as seeking provisional registration as provided u/s 12AB(1)(c) of the Act. But contention of the assessee provided u/s 12AB(1)(c) of the Act. But contention of the assessee provided u/s 12AB(1

UMMEED FOUNDATION,AL SHAKREEN APT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PMT BUILDING COMMERCIAL COMPLEX

In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Ummeed Foundation, Cit(E), Pune, Room No. 204, A1 Shakreen Apt, 322, 3Rd Floor, Income Tax Vs. Waf Acomplex Chs, H-104, Office, Pmt Building Sharifa Road, Amrut Nagar, City Commercial Complex, Shankar Convent High School, Thane, Sheth Road, Swargate, Kausa B.O., Maharashtra-400612. Pune-411037. Pan No. Aaatu 4914 H Appellant Respondent

ac) of sub-section (1) of section 12A of the Act, section (1) of section 12A of the Act, up to 30/09/2023. up to 30/09/2023. Thus, no further extension of time has been granted ther extension of time has been granted for application under clause (iii) of first proviso to sub for application under clause (iii) of first proviso

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

Charitable Trust he took us through the relevant provision, i.e. clause )a( of section 12AB)1( which provides as under- “12AB – Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of sub- section (1) of section 12A

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

Charitable Trust he took us through the relevant provision, i.e. clause )a( of section 12AB)1( which provides as under- “12AB – Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of sub- section (1) of section 12A

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.

Charitable Trust and granted registration u/s.12A of the Act vide Registration No.TR/27137 dated 11/08/1989 and registered u/s.80G of the Act vide Registration No. DITE/MC/80G/502/2008/2008-09 dated 07/11/2008. The assessee trust made an application on 29/04/2021 in Form No.10A for registration as per Section 12A(1)(ac

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.

Charitable Trust and granted registration u/s.12A of the Act vide Registration No.TR/27137 dated 11/08/1989 and registered u/s.80G of the Act vide Registration No. DITE/MC/80G/502/2008/2008-09 dated 07/11/2008. The assessee trust made an application on 29/04/2021 in Form No.10A for registration as per Section 12A(1)(ac

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

trust or institution for a period of 3 years from the assessment year from which registration is sought. However, the said section is applicable in cases where application is made under section 12A(1)(ac)(iv) of the Act. It is also not disputed that the Provisional Registration would be granted for a period of 3 years to the charitable

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

12A(1)(ac)(i) of the Act, the Principal Saifee Burhani Upliftment Trust ITA No.1305/Mum./2021 Commissioner or Commissioner is required to pass an order registering the trust for a period of 5 years under section 12AB(1)(a) of the Act. However, Provisional Registration was granted in From 10 AC, which is granted to new charitable

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

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

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

ac)(iv) of the Act. It is also not disputed that the Provisional Registration would be granted for a period of 3 years to the charitable institutions which are yet to start their activities. However, in the present case, the assessee trust was already holding certificate dated11/08/1989 issued under section 12A of the Act. We find that section 12AB(1

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

ac)(iv) of the Act. It is also not disputed that the Provisional Registration would be granted for a period of 3 years to the charitable institutions which are yet to start their activities. However, in the present case, the assessee trust was already holding certificate dated11/08/1989 issued under section 12A of the Act. We find that section 12AB(1

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

Trust was incorporated on 18/06/2015, and therefore was an existing charitable P a g e | 8 A.Y. - NA Advaya Charitable Foundation (Now BTG Advaya Charitable Foundation) organisation at the time of filing. However, due to an inadvertent and bona fide error, the incorrect section code was selected-Section 12A(1)(ac

LIKEMINDED EDUCATION AND WELFARE SOCIETY ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

In the result, both appeals by the assessee are allowed\nfor statistical purposes

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

M/S. LIKEMINDED EDUCATION AND WELFARE SOCIETY ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, both appeals by the assessee are allowed\nfor statistical purposes

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

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

trust or the establishment ITA Nos 1423, 1424 and 1535/Mum/2018 Assessment years: 2011-12 and 2012-13 Page 26 of 51 of the institution” is also provided for in Section 12A(1)(a), and exception to the said time frame are set out in section 12A(1)(ac). A reference is then made to proviso to Section 80HHD(4) which