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

In the result, the appeal is allowed

1, 1973 or subsequent accretions thereto by way of bonus. The assessee further submits that all these shares are held by it as corpus and the income earn. by way of dividend from these shares is used by the trust for carrying out its charitable objects. Further, the assessee submits that virtually all the shares held by it today (except

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

charitable activities as per objects of trust deed. The Trust is affiliated to two trade unions, i.e. Engineering Mazdoor Sabha (EMS) and Mumbai Mazdoor Sabha(MMS). The assessee has filed regular returns of income u/s 139 of the Income Tax Act, 1961 for all assessment years declaring Nil total income, after claiming exemption u/s 11 of the Income