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

4. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) has erred in holding that the activities of assessee trust are charitable and religious in nature considering the objects and in light of the activities conducted by the trust? 5. Whether on the facts and circumstances of the case

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

4. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) has erred in holding that the activities of assessee trust are charitable and religious in nature considering the objects and in light of the activities conducted by the trust? 5. Whether on the facts and circumstances of the case

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

4. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) has erred in holding that the activities of assessee trust are charitable and religious in nature considering the objects and in light of the activities conducted by the trust? 5. Whether on the facts and circumstances of the case

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

4. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) has erred in holding that the activities of assessee trust are charitable and religious in nature considering the objects and in light of the activities conducted by the trust? 5. Whether on the facts and circumstances of the case

SHREE DADAR JAIN PAUSHADHSHALA TRUST,MUMBAI vs. ITO (E_ - 1(2), MUMBAI

In the result, the appeal of the assessee in ITA no

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

charitable or religious trust or institution or association referred to in clauses (21) and (23) of section 10.—The notice to be given to the Assessing Officer or the prescribed authority under sub-section (2) of section 11 or under the said provision as applicable under clause (21) or clause (23) of section 10 shall be in Form No.10

ITO WD 3(4), THANE vs. UMA DEVELOPERS, MUMBAI

In the result, Revenue’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainincome Tax Officer-3(4) M/S. Uma Developers 6Th Floor, Ashar It Park Shop No. 2, Mayur Chs Ltd. Vs. Road No. 16Z, Wagle Indl. M.G. Road, Naupada Estate, Thane (W) 400601 Thane (W) - 400602 Pan - Aabfu8250F Appellant Respondent

section 139(1) is to be read with 139(4) of the Act and in this regard cited the decision of the Hon'ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable & Chaleshwar Temple Trust

R- PAC (INDIA ) PRIVATE LIMTIED ,MUMBAI vs. INCOME TAX OFFICER WARD 11(1)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawalr-Pac (India) Pvt Ltd Vs. Ito, Ward – 11(1)(1) 1001 & 1002, Rupa Room No. 201, 2Nd Solitaire, Bldg, No. 1, Floor, Aaykar Bhavan, Millennium Business Park, Mk Road, Mumbai – Mahape, Navi Mumbai – 400020. 400710. Pan/Gir No. Aabcr8633E (Applicant) (Respondent)

Charitable and Chaleshwar Temple Trust Vs. CIT (207 ITR 368) (Bom) (HC) has held as under: 5. "On a careful reading of section 139 we are of the clear opinion that sub sections (1) and (4

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

4. The Provision of section 13ofI.T. Act, 1961 are as under: (Here whole of section is reproduced as it is and for the sake of brevity we have not reiterated it here). 5. In view of the provisions of section 13 of the IT Act, 1961, it is clear that exemption u/s 11 of the IT Act, 1961 cannot

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

4. The Provision of section 13ofI.T. Act, 1961 are as under: (Here whole of section is reproduced as it is and for the sake of brevity we have not reiterated it here). 5. In view of the provisions of section 13 of the IT Act, 1961, it is clear that exemption u/s 11 of the IT Act, 1961 cannot

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

4. The Provision of section 13ofI.T. Act, 1961 are as under: (Here whole of section is reproduced as it is and for the sake of brevity we have not reiterated it here). 5. In view of the provisions of section 13 of the IT Act, 1961, it is clear that exemption u/s 11 of the IT Act, 1961 cannot

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

4. The Provision of section 13ofI.T. Act, 1961 are as under: (Here whole of section is reproduced as it is and for the sake of brevity we have not reiterated it here). 5. In view of the provisions of section 13 of the IT Act, 1961, it is clear that exemption u/s 11 of the IT Act, 1961 cannot

DR. PRABHA ATRE FOUNDATION,MUMBAI vs. INCOME TAX EXEMPTION WARD 1(2), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2020-21

4 viii in schedule Part BTI is not allowed.” Based on this, exemption u/s 11 of the Act has been denied to otherwise eligible trust, thereby creating huge demand. 2. In the matter, the memorandum explaining the relevant provisions of the Finance Bill, 2017 reads as under: “as per the existing provisions of said section, the entities registered under section

SETH WALCHAND HIRACHAND MEMORIAL TRUST,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

4 A.Y.2010-11 objects of the trust by way of application of income derived from the property held for religious or charitable purposes is deductible from the income. It was submitted that there is no bar in law and there are no specific provisions in the Act which says that such deduction of 15% for accumulation will not be allowed

ADIT (E) RG I, MUMBAI vs. MEHTA CHARITY TRUST, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri B.R. Baskaranassessment Year: 2004-05 The Ddit(E)I(1), Mehta Charity Trust, R. No.504, Piramal Top Floor, Mehta Mahal, 15Th बनाम/ Chambers, 5Thfloor, Parel, Mathew Road, Opera House, Vs. Mumbai-400012 Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaatm5060A

139 ITD 245 for ready reference:- 2. The assessee is a charitable trust carrying on the charitable activity of providing education. For assessment 3 Mehta Charity Trust year 2006-07, the assessee filed return of income declaring a net deficit of Rs.3,61,77,979/-. During the previous year, the assessee sold land belonging to it. In the return

THE UNITED WORLD COLLEGE COMMITTEE (INDIA),MUMBAI vs. ACIT EXEM. CIRCLE 2 MUMBAI, MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2016-17 The United World College Committee Acit Exem., Circle 2, (India), Piramal Chambers, Lal Baug, Vs. Ground Floor, Mahindra Towers, Parel, Worli, Mumbai-400012. Mumbai-400018. Pan No. Aaatt 3774 C Appellant Respondent

4 the Act. For ready reference section 11(2) of the Act is reproduced the Act. For ready reference section 11(2) of the Act is reproduced the Act. For ready reference section 11(2) of the Act is reproduced as under: “(2) [Where [eighty (2) [Where [eighty-five] per cent of the income referred to in clause

ASST CIT (E) I(1),MUMBAI vs. JAMSHETJEE TATA TRUST, MUMBAI

139(1) of Income Tax Act for furnishing the return of income then it would be deemed to be income applied to such purpose during the previous year in which the income was derived. Sub section 2 of section 11 further relaxes the condition of application or deemed application of 85% of income during the relevant previous year if such

SHREE DADAR DIGAMER JAIN MUMUKSHO MANDAL ,MUMBAI vs. CIT(EXEMPTION) WARD 2(3), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2023-24 Shri Dadar Digamber Jain The Cit (Exemption), Mumukshu Mandal, Ward-2(3), 271/293, 271/293, Vs. Mumbai. N.C. Kelkar Road, Opp: Shivaji Park, P.O. Dadar (West) Mumbai-400028. Pan : Aacts8044A (Appellant) (Respondent) For Assessee : Shri A.N. Shah For Revenue : Shri Annavaram Kosuri Date Of Hearing : 11-06-2025 Date Of Pronouncement : 15-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Addl/Jcit(A)-2, Delhi [„Ld.Cit(A)‟], Dated 05-03-2025, Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

charitable or religious purposes as aforesaid or ceases to be accumulated or set apart for application thereto, or (b) ceases to remain invested or deposited in any of the forms or modes specified in sub-section (5), or (c) is not utilised for the purpose for which it is so accumulated or set apart during the period referred

M/S. ADITYA VIKRAM BIRLA MEMORIAL TRUST,MUMBAI vs. DCIT (EXEM)-1(1), MUMBAI

In the result, the appeal of the assessee for AY 2014

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

charitable trust registered with the Charity Commissioner under the Maharashtra Public Trust Act and also registered u/s 12A of harashtra Public Trust Act and also registered u/s 12A of harashtra Public Trust Act and also registered u/s 12A of the Income-tax Act, 1961 (in short ‘the Act’) vide Registration tax Act, 1961 (in short ‘the Act’) vide Registration