TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

Trust Act 1950), as also as charitable institution under the Section 12A of the Income Tax Act, 1961. In both of these assessment years, the assessee had returned NIL income, but had also claimed amounts remitted to the educational universities outside India as application of income under section 11(1)(c). This amount, for the assessment year

DCIT (EXEMPTIONS)-2(1), MUMBAI vs. TATA EDUCATION AND DEVEOPMENT TRUST, MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

Trust Act 1950), as also as charitable institution under the Section 12A of the Income Tax Act, 1961. In both of these assessment years, the assessee had returned NIL income, but had also claimed amounts remitted to the educational universities outside India as application of income under section 11(1)(c). This amount, for the assessment year

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

1. If Ground No 1 is allowed and it is held that Appellant is entitled to exemption u/s. 11 of the Act engaged in charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing

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

1. If Ground No 1 is allowed and it is held that Appellant is entitled to exemption u/s. 11 of the Act engaged in charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing

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

1. If Ground No 1 is allowed and it is held that Appellant is entitled to exemption u/s. 11 of the Act engaged in charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing

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

1. If Ground No 1 is allowed and it is held that Appellant is entitled to exemption u/s. 11 of the Act engaged in charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing

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

1. If Ground No 1 is allowed and it is held that Appellant is entitled to exemption u/s. 11 of the Act engaged in charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing

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:

197/- Income Additions to total income: Unutilised set aside funds w.r.t. 40,00,000/- FY. 2017-18 Unutilised set aside funds w.r.t. 35,66,540/- 75,66,540/- FY. 2016-17 Assessed Total Income 90,03,737/- 3. Being aggrieved, the assessee carried the matter in appeal before the Ld.CIT(A), who vide order dated 05-03-2025, upheld

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

197 IT 637 (All) (Pg No. 1 of Case law Paper book) (Pg No. 1 of Case law Paper book) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) CIT vs. Jolly Fantasy World Ltd. 377 ITR 530 (Guj.) (Pg No. (Pg No. 2 to 10 of Case