ITO EXEMPTION 2 4 MUMBAI, MUMBAI vs. VAIBHAV MEDICAL AND EDUCATION FOUNDATION, MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

Charitable Trust, reported in (2020) 180 ITD 735 (Mum-Trib). From the perusal of both the decisions, relied upon by the learned AR we find that there is no reference to the decision of the Hon’ble Madras High Court in Rao Bahadur Calavala Cunnan Chetty Charities (supra), which has been considered by the Hon’ble Calcutta High Court

THE SYNTHETIC & ART SILK MILLS RESEARCH ASSOCIATION,MUMBAI vs. CIT (EXEM), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Smt. Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

Charitable Trust having registration under section 12A of the Act and is also certified as a research organisation under section 35(1)(ii) of the Act. The assessee had filed the original return of income claiming deduction under section 11. The case was re-opened based on the re-assessment done in assessee's case for AY 2010-11 wherein

KALLIANJI CHATURBHUJ AND VIJAY CANTOL CHARITABLE TRUST,MUMBAI vs. ITO (E)-1(4), MUMBAI

Charitable Trust assessee. The AO thereby proceeded to frame the assessment under section 144 read with section 147 of the Act at the total

THE GEM & JEWELLERY EXPORT PROMOTION COUNCIL,MUMBAI vs. ASST CIT (E) RG 2(1), MUMBAI

In the result, all the appeals of the assessee are allowed for 10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 & Assessment Year: 2013-14 The Gem & Jewellery Export Acit (Exemptions) Range- Promotion Council, 2(1), Vs. Tower-A, Aw-1010, G Block, 5Th Floor, Room No. 519, Bharat Diamond Bourse, Piramal Chambers, Lalbaug, B.K.C., Bandra East, Mumbai-400012. Mumbai-400051. Pan No. Aaatt 3202 H Appellant Respondent Assessment Year: 2014-15 The Gem & Jewellery Export Dcit (Exemptions) Range- Promotion Council, 2(1), Tower-A, Aw-1010, G Block, Vs. 5Th Floor, Piramal Chambers, Bharat Diamond Bourse, Lalbaug, B.K.C., Bandra East, Mumbai-400012. Mumbai-400051. Pan No. Aaatt 3202 H Appellant Respondent

Section 2(15). indicated by proviso (ii) to Section 2(15). 174. The insertion of Section 13(8)144 , the seventeenth 74. The insertion of Section 13(8)144 , the seventeenth 74. The insertion of Section 13(8)144 , the seventeenth proviso to Section 10(23C) and third proviso to Section proviso to Section 10(23C) and third proviso

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

Charitable Trust registered under the Maharashtra Public Trust Act, 1950. The Trust had obtained registration under section 12A of the Act on 10th December, 1990. However, the Trust surrendered the aforesaid registration vide letter dated 19th February, 2015.The Trust filed its return of income on 18th November, 2021 offering interest, dividend and other income to tax amounting to Rs.19

DY CIT, CC-7(1), MUMBAI vs. DR. D.Y. PATIL SPORTS ACADEMY , MUMBAI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Ravish Sood

Section 11 of the Income Tax Act, 1961?" .... To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of the applicant/appellant is correct. Therefore, we have heard him on the aforesaid question of law ae well But did not find any merit therein." In the case of CIT vs. Shri Plot Swetamber Murti Pujak Jain Mandal reported

DY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-7(1), MUMBAI vs. DR D.Y. PATIL ADUCATION ACADEMY , MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: This Tribunal Falls Within The Said Pandemic Period. Accordingly, After Considering The Relaxation Of Period Provided By The Hon’Ble Supreme Court, We Find That There Is No Delay In Filing Of Appeal Before Us. Accordingly, The Appeal Is Admitted & Taken Up For Adjudication.

Section 11 of the Income Tax Act, 1961?" .... To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of the applicant/appellant is correct. Therefore, we have heard him on the aforesaid question of law as well but did not find any merit therein." In the case of CIT vs. Shri Plot Swetamber Murti Pujak Jain Mandal reported

DY CIT-CC-7(1), MUMBAI vs. DR. D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

Bench: Shri Pramod Kumar & Shri Kuldip Singh

Section 11 of the Income Tax Act, 1961?" .... To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of the applicant/appellant is correct. Therefore, we have heard him on the aforesaid question of law as well but did not find any merit therein.” In the case of CIT vs. Shri Plot Swetamber Murti Pujak Jain Mandal reported

DY CIT-CC-7(1), MUMBAI vs. DR. D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

Bench: Shri Pramod Kumar & Shri Kuldip Singh

Section 11 of the Income Tax Act, 1961?" .... To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of the applicant/appellant is correct. Therefore, we have heard him on the aforesaid question of law as well but did not find any merit therein.” In the case of CIT vs. Shri Plot Swetamber Murti Pujak Jain Mandal reported

DY CIT-CC-7(1), MUMBAI vs. DR. D Y PATIL EDUCATIONAL ACADEMY , MUMBAI

Bench: Shri Pramod Kumar & Shri Kuldip Singh

Section 11 of the Income Tax Act, 1961?" .... To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of the applicant/appellant is correct. Therefore, we have heard him on the aforesaid question of law as well but did not find any merit therein.” In the case of CIT vs. Shri Plot Swetamber Murti Pujak Jain Mandal reported

DEPUTY COMMISSIONER OF INCOME TAX (E)-1(1), MUMBAI vs. INDIAN EDUCATION SOCIETY, MUMBAI

In the result, both the appeals filed by the revenue in ITA No

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

144 read with section 147, without issuing notice u/s 143(2) of the Act. 010) the respondent-Assessee craves leave to add/alter/modify/delete all or any of the above grounds. All the above grounds raised are without prejudice to each other. 3. The brief facts of the case are that the assessee trust filed its return of income

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)-1(1), MUMBAI vs. INDIAN EDUCATION SOCIETY , MUMBAI

In the result, both the appeals filed by the revenue in ITA No

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

144 read with section 147, without issuing notice u/s 143(2) of the Act. 010) the respondent-Assessee craves leave to add/alter/modify/delete all or any of the above grounds. All the above grounds raised are without prejudice to each other. 3. The brief facts of the case are that the assessee trust filed its return of income

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

charitable trust registered under Section 12A of the Income tax Act. P a g e | 3 ITA No. 374, 375, 376, 377, 378, 379/Mum/2024 A.Y. 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 Mumbra Shikshan Prasarak Mandal 4. The learned CIT(A) erred in confirming the addition made by the learned assessing officer on account

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

charitable trust registered under Section 12A of the Income tax Act. P a g e | 3 ITA No. 374, 375, 376, 377, 378, 379/Mum/2024 A.Y. 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 Mumbra Shikshan Prasarak Mandal 4. The learned CIT(A) erred in confirming the addition made by the learned assessing officer on account

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

charitable trust registered under Section 12A of the Income tax Act. P a g e | 3 ITA No. 374, 375, 376, 377, 378, 379/Mum/2024 A.Y. 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 Mumbra Shikshan Prasarak Mandal 4. The learned CIT(A) erred in confirming the addition made by the learned assessing officer on account

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

charitable trust registered under Section 12A of the Income tax Act. P a g e | 3 ITA No. 374, 375, 376, 377, 378, 379/Mum/2024 A.Y. 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 Mumbra Shikshan Prasarak Mandal 4. The learned CIT(A) erred in confirming the addition made by the learned assessing officer on account

MUMBRA SHIKHSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

charitable trust registered under Section 12A of the Income tax Act.\n\nआयकर अपीलीय अधिकार\n22IMPARTIAL EASY AND\nSPEEDY JUSTICE\nME TAX APPELLATE TRIB\n\nPage 3\nITA No. 374, 375, 376, 377, 378, 379/Mum/2024\nΑ.Υ. 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18\nMumbra Shikshan Prasarak Mandal\n\n4. The learned CIT(A) erred

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

charitable trust registered under Section 12A of the Income tax Act.\n\nआयकर अपीलीय अधिकार\n22IMPARTIAL EASY AND\nSPEEDY JUSTICE\nME TAX APPELLATE TRIB\n\nPage 3\nITA No. 374, 375, 376, 377, 378, 379/Mum/2024\nΑ.Υ. 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18\nMumbra Shikshan Prasarak Mandal\n\n4. The learned CIT(A) erred