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

143(2) and 142(1) of the Act was issued by the Dy. Commissioner of Income Tax (Exemptions) -2(1), Mumbai [in short ‘AO’]. The AO noted that, during the year the assessee Trust had received aggregate donations of Rs.228.25 crores, out of which Rs.159.12 crores was by way of hundi collections (anonymous donations). The AO accordingly required the assessee

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

143(2) and 142(1) of the Act was issued by the Dy. Commissioner of Income Tax (Exemptions) -2(1), Mumbai [in short ‘AO’]. The AO noted that, during the year the assessee Trust had received aggregate donations of Rs.228.25 crores, out of which Rs.159.12 crores was by way of hundi collections (anonymous donations). The AO accordingly required the assessee

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

143(2) and 142(1) of the Act was issued by the Dy. Commissioner of Income Tax (Exemptions) -2(1), Mumbai [in short ‘AO’]. The AO noted that, during the year the assessee Trust had received aggregate donations of Rs.228.25 crores, out of which Rs.159.12 crores was by way of hundi collections (anonymous donations). The AO accordingly required the assessee

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

143(2) and 142(1) of the Act was issued by the Dy. Commissioner of Income Tax (Exemptions) -2(1), Mumbai [in short ‘AO’]. The AO noted that, during the year the assessee Trust had received aggregate donations of Rs.228.25 crores, out of which Rs.159.12 crores was by way of hundi collections (anonymous donations). The AO accordingly required the assessee

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

Section 143(3) was made, the activities of the Appellant Pubic Charitable Trust was never considered as ‘any other object of general public utility even though the same existed in the definition of Charitable Purpose u/s 2

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

Charitable Trust without any monetary consideration as transfer of capital asset and charged tax on the capital gain as per stamp duty valuation.” 3. The brief facts of the case are that it was observed by the AO during the course of assessment proceedings u/s. 143(3) read with Section 143(2

SHREE SAI BABA SANTHAN TRUST MUMBAI ,MUMBAI vs. DCIT(EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

trust's registration as a wholly religious and charitable institution under Section 10(23C)(v).", "result": "Dismissed", "sections": [ "115BBC", "147", "148", "143(1)", "143(3)", "11(1)(a)", "11(2

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

2) The provisions of sub-section (1) shall not apply to any anonymous\ndonations received by-\n(a)any trust or institution created or established wholly for religious\npurposes;\n(b)any trust or institution created or established wholly for religious\nand charitable purposes other than any anonymous donation made\nwith a specific direction that such donation

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

143(3) of the Act. M/s Manthan Inc ITA Nos. 2663 & 2664/M/2022 6.1 The Assessing Officer Assessing Officer subsequently received information from received information from the Investigation Wing the Investigation Wingof the Income-tax Department tax Department that M/s Navjeevan Charitable Trust was engaged in issuing bogus entry of Navjeevan Charitable Trust was engaged in issuing bogus entry o Navjeevan

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

143(3) of the Act. M/s Manthan Inc ITA Nos. 2663 & 2664/M/2022 6.1 The Assessing Officer Assessing Officer subsequently received information from received information from the Investigation Wing the Investigation Wingof the Income-tax Department tax Department that M/s Navjeevan Charitable Trust was engaged in issuing bogus entry of Navjeevan Charitable Trust was engaged in issuing bogus entry o Navjeevan

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NFAC, NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

charitable trust had expired on 22-9- 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a case of information on a que case of information on a question

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

charitable trust had expired on 22-9- 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a case of information on a que case of information on a question

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

143(3) of the Act elaborate discussion was made. Assessing Officer has also referred the relevant case law i.e. Bombay High Court in the case of Madhav Prasad Nathuran Pandit v. Mohilal Ramchand Mahesee 30 Bom LR 186 AIR 1928 Bom 97, 108 I.C. 482 and Madras High Court in the case of R.Venugopala Reddiar v. Krishna Swamy Reddiar

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

143(3) of the Act elaborate discussion was made. Assessing Officer has also referred the relevant case law i.e. Bombay High Court in the case of Madhav Prasad Nathuran Pandit v. Mohilal Ramchand Mahesee 30 Bom LR 186 AIR 1928 Bom 97, 108 I.C. 482 and Madras High Court in the case of R.Venugopala Reddiar v. Krishna Swamy Reddiar

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

143(3) of the Act elaborate discussion was made. Assessing Officer has also referred the relevant case law i.e. Bombay High Court in the case of Madhav Prasad Nathuran Pandit v. Mohilal Ramchand Mahesee 30 Bom LR 186 AIR 1928 Bom 97, 108 I.C. 482 and Madras High Court in the case of R.Venugopala Reddiar v. Krishna Swamy Reddiar

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

143(3) of the Act elaborate discussion was made. Assessing Officer has also referred the relevant case law i.e. Bombay High Court in the case of Madhav Prasad Nathuran Pandit v. Mohilal Ramchand Mahesee 30 Bom LR 186 AIR 1928 Bom 97, 108 I.C. 482 and Madras High Court in the case of R.Venugopala Reddiar v. Krishna Swamy Reddiar

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

143(3) of the Act elaborate discussion was made. Assessing Officer has also referred the relevant case law i.e. Bombay High Court in the case of Madhav Prasad Nathuran Pandit v. Mohilal Ramchand Mahesee 30 Bom LR 186 AIR 1928 Bom 97, 108 I.C. 482 and Madras High Court in the case of R.Venugopala Reddiar v. Krishna Swamy Reddiar

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 PURPOSE-STATE INDUSTRIAL DEVELOPMENT CORPORATION-ACTIVITIES CARRIED OUT BY ASSESSEE NOT IN NATURE OF TRADE, COMMERCE OR BUSINESS, FOR CESS OR FEE OR ANY OTHER CONSIDERATION-PROVISO TO SECTION 2(15) NOT ATTRACTED- TRIBUNAL JUSTIFIED IN GRANTING BENEFITS UNDER SECTIONS 11 AND 12-INCOME-TAX ACT, 1961, ss. 2(15), prov., 11, 12.” (x) that the answer