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

charitable trust institution are undertaken are highly relevant to decide the issue of applicability of proviso to Section 2(15). 28. There is no material/evidence brought on record by the revenue which may suggest that the assessee was conducting its affairs on commercial lines with motive to earn profit or has deviated from its objects as detailed in the trust

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

charitable trust institution are undertaken are highly relevant to decide the issue of applicability of proviso to Section 2(15). 28. There is no material/evidence brought on record by the revenue which may suggest that the assessee was conducting its affairs on commercial lines with motive to earn profit or has deviated from its objects as detailed in the trust

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

charitable trust institution are undertaken are highly relevant to decide the issue of applicability of proviso to Section 2(15). 28. There is no material/evidence brought on record by the revenue which may suggest that the assessee was conducting its affairs on commercial lines with motive to earn profit or has deviated from its objects as detailed in the trust

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

charitable trust institution are undertaken are highly relevant to decide the issue of applicability of proviso to Section 2(15). 28. There is no material/evidence brought on record by the revenue which may suggest that the assessee was conducting its affairs on commercial lines with motive to earn profit or has deviated from its objects as detailed in the trust

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

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

charitable trust] to the assessee’s AO [ITO – 4(3] vide letter dated 03.03.2017 which was received by ITO-4(3) on 15.03.2017. And pursuant thereto, the AO of the assessee again recorded his satisfaction on 30.03.2017 to proceed against the assessee and issued notice to the assessee on 28.07.2017 and subsequently, framed the assessment under section 153C/143

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

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

charitable trust] to the assessee’s AO [ITO – 4(3] vide letter dated 03.03.2017 which was received by ITO-4(3) on 15.03.2017. And pursuant thereto, the AO of the assessee again recorded his satisfaction on 30.03.2017 to proceed against the assessee and issued notice to the assessee on 28.07.2017 and subsequently, framed the assessment under section 153C/143

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

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

charitable trust] to the assessee’s AO [ITO – 4(3] vide letter dated 03.03.2017 which was received by ITO-4(3) on 15.03.2017. And pursuant thereto, the AO of the assessee again recorded his satisfaction on 30.03.2017 to proceed against the assessee and issued notice to the assessee on 28.07.2017 and subsequently, framed the assessment under section 153C/143

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

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

charitable trust] to the assessee’s AO [ITO – 4(3] vide letter dated 03.03.2017 which was received by ITO-4(3) on 15.03.2017. And pursuant thereto, the AO of the assessee again recorded his satisfaction on 30.03.2017 to proceed against the assessee and issued notice to the assessee on 28.07.2017 and subsequently, framed the assessment under section 153C/143

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

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

charitable trust] to the assessee’s AO [ITO – 4(3] vide letter dated 03.03.2017 which was received by ITO-4(3) on 15.03.2017. And pursuant thereto, the AO of the assessee again recorded his satisfaction on 30.03.2017 to proceed against the assessee and issued notice to the assessee on 28.07.2017 and subsequently, framed the assessment under section 153C/143

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

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

charitable trust] to the assessee’s AO [ITO – 4(3] vide letter dated 03.03.2017 which was received by ITO-4(3) on 15.03.2017. And pursuant thereto, the AO of the assessee again recorded his satisfaction on 30.03.2017 to proceed against the assessee and issued notice to the assessee on 28.07.2017 and subsequently, framed the assessment under section 153C/143

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:

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10." 8. It was submitted by the Ld.AR that pursuant to the provisions of Section 11(3)(c) of the Income

RENEWED HOPE COMMUNITY TRUST,NEW PANVEL vs. COMMISSIONER OF INCOME TAX EXEMPTIONS PUNE, PUNE

In the result, Appeal of the assessee is allowed for statistical purposes

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Renewed Hope Community Commissioner Of Income Trust Tax Exemption Pune 322, 3Rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, Pmt Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) Pan No. Aaetr5822

charitable activities. It further relied upon the decision of the Hon'ble Supreme Court in case of CIT v. Dawoodi Bohra jamat [2014] 364 ITR 31(SC) and also the decision of co-ordinate bench in Diocese of Pune (CNI) Vs. CIT 42 ITR (Tribunal) 348 stating that though the objects of the trust are based on Christianity, the activities

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

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

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

151(1) of the Act was a mechanical approval and hence initiation of proceedings u/s 147 was illegal and invalid. 6. On the facts and the circumstances of the appellant's case and in law, the Ld. Assessing Officer erred in initiating proceedings u/s. 147 since the reasons recorded do not specify the quantum of tax which has escaped assessment

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

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

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

151(1) of the Act was a mechanical approval and hence initiation of proceedings u/s 147 was illegal and invalid. 6. On the facts and the circumstances of the appellant's case and in law, the Ld. Assessing Officer erred in initiating proceedings u/s. 147 since the reasons recorded do not specify the quantum of tax which has escaped assessment

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

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

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

151(1) of the Act was a mechanical approval and hence initiation of proceedings u/s 147 was illegal and invalid. 6. On the facts and the circumstances of the appellant's case and in law, the Ld. Assessing Officer erred in initiating proceedings u/s. 147 since the reasons recorded do not specify the quantum of tax which has escaped assessment

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

151 from Joint Commissioner of Income Tax (Exemptions) and thus violating the law laid down by Honourable Supreme Court in the case of Chhugamal Rajpal v. SP Chaliha (1971) 79 ITR 603 and also in not providing the copy of satisfaction recorded by such sanctioning authority- prior to giving the sanction. 7) In the facts and circumstances of the case

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

151 from Joint Commissioner of Income Tax (Exemptions) and thus violating the law laid down by Honourable Supreme Court in the case of Chhugamal Rajpal v. SP Chaliha (1971) 79 ITR 603 and also in not providing the copy of satisfaction recorded by such sanctioning authority- prior to giving the sanction. 7) In the facts and circumstances of the case

DY D.I.T. (E)-I(1), MUMBAI, MUMBAI vs. THE MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY (MMRDA), MUMBAI

In the result, both the appeals filed by Revenue and Assessee are dismissed

Bench: Shri R.C. Sharma & Shri Sanjay Garg

charitable or religious purpose or not once it was registered under section 12A. The learned CIT (A) relied on the following decisions: “i) Income Tax Officer vs. Mrs. Dwarika Prasad Trust (1989), 30 lTD 84 (Delhi) ii) Audit Bureau of Circulation vs. ADIT, 55 lTD 408 (Bom.) iii) U.S. Srivastava Educational Memorial Society vs. ACIT, 30 SOT 151

M/S. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. THE ADIT(E) RG- 1, MUMBAI

In the result, both the appeals filed by Revenue and Assessee are dismissed

Bench: Shri R.C. Sharma & Shri Sanjay Garg

charitable or religious purpose or not once it was registered under section 12A. The learned CIT (A) relied on the following decisions: “i) Income Tax Officer vs. Mrs. Dwarika Prasad Trust (1989), 30 lTD 84 (Delhi) ii) Audit Bureau of Circulation vs. ADIT, 55 lTD 408 (Bom.) iii) U.S. Srivastava Educational Memorial Society vs. ACIT, 30 SOT 151