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

153 of the Act or not?\n(b) Whether reopening of assessment of the year under\nconsideration u/s 147 of the Act, without bringing any new tangible\nmaterial to support his view of escapement of income is valid or not?\n(c) Whether the Ld CIT(A) was justified in rejecting the claim of the\nassessee that the deduction

PEGASUS PROPERTIES P. LTD.,PUNE vs. DY CIT, CC-2(3), MUMBAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

153 of the Income-tax Act, 1961 ('the Act') were initiated by the DCIT, Central Circle-2(3), Mumbai in case of the Assessee u/s. 153A of the Act. Accordingly, assessment proceedings for AY 2015-16 were completed by passing order u/s. 153C r.w.s. 143(3) of the Act. 3. In response to notice under section 153A

RATAN TATA TRUST,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

charitable objects. Further, the assessee submits that virtually all the shares held by it today (except shares received as bonus) were held by it prior to enactment of Income-tax Act,1961 Even the conduct shows that the Two held these shares for more than 45 years at least. 5) There has been no change in the above position

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

In the result, the appeal is allowed

charitable objects. Further, the assessee submits that virtually all the shares held by it today (except shares received as bonus) were held by it prior to enactment of Income-tax Act,1961 Even the conduct shows that the Two held these shares for more than 45 years at least. 5) There has been no change in the above position

DCIT CC 8( 2) MUMBAI, MUMBAI vs. JASLOK HOSPITAL AND RESEARCH CENTRE, MUMBAI

In the result, the cross objection filed by the assessee is allowed, and the assessment order dated 25

Bench: SHRI SANDEEP SINGH KARHAIL (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

charitable activities - in accordance with section 2(15); That rejection of approval under section 10(23C)(via) in - earlier years disentitled the assessee from exemption under section 11; That there were serious discrepancies in billing and - accounting as pointed out in the special audit report. 7. The Assessing Officer further made the following additions: - Addition

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

section 2(15) of the Act. The said order has been revered by the ITAT (Pg. 235 of FPB), thereby restoring registration u/s.12AA and Department appeal to Jurisdictional High Court has been dismissed (LPB Page 665 to 674). Thus, as of today, Appellant is duly registered as charitable trust u/s.12AA. 3. In Surat City Gymkhana

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

section 2(15) of the Act. The said order has been revered by the ITAT (Pg. 235 of FPB), thereby restoring registration u/s.12AA and Department appeal to Jurisdictional High Court has been dismissed (LPB Page 665 to 674). Thus, as of today, Appellant is duly registered as charitable trust u/s.12AA. 3. In Surat City Gymkhana

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

section 2(15) of the Act. The said order has been revered by the ITAT (Pg. 235 of FPB), thereby restoring registration u/s.12AA and Department appeal to Jurisdictional High Court has been dismissed (LPB Page 665 to 674). Thus, as of today, Appellant is duly registered as charitable trust u/s.12AA. 3. In Surat City Gymkhana

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

section 2(15) of the Act. The said order has been revered by the ITAT (Pg. 235 of FPB), thereby restoring registration u/s.12AA and Department appeal to Jurisdictional High Court has been dismissed (LPB Page 665 to 674). Thus, as of today, Appellant is duly registered as charitable trust u/s.12AA. 3. In Surat City Gymkhana

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

section 2(15) of the Act. The said order has been revered by the ITAT (Pg. 235 of FPB), thereby restoring registration u/s.12AA and Department appeal to Jurisdictional High Court has been dismissed (LPB Page 665 to 674). Thus, as of today, Appellant is duly registered as charitable trust u/s.12AA. 3. In Surat City Gymkhana

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

153 ITD 664 (Mumbai Tribunal) held that If activities of a trust are found to be charitable and property is held wholly and 13 Aditya Birla Education Trust exclusively under trust for charitable and religious purposes, then such a trust cannot be denied registration merely because its activities are extended outside India c. Proposition 3: Application of income outside India

ITO (E) -I(1), MUMBAI vs. DR..D.Y PATIL SPORTS ACADEMY, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri Ashwani Taneja

153/- (Assessment year 2011-12). The assessee also claimed deduction for excess of application of earlier years amounting to Rs.81,93,58,664/- (Assessment year 2010-11) against the total income of the current year. The assessee was asked to furnish the details and the same were furnished on 17/12/2012 and 31/01/2013. The ld. Assessing Officer framed assessed

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

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder Section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri