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

Trust u/s 10(23)(v) of the Act which was applicable to institutions existing for both religious and charitable purposes. This certificate, according to him settled the impugned issue beyond doubt that the benefit of exclusion set out in Section

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

Trust u/s 10(23)(v) of the Act which was applicable to institutions existing for both religious and charitable purposes. This certificate, according to him settled the impugned issue beyond doubt that the benefit of exclusion set out in Section

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

Trust u/s 10(23)(v) of the Act which was applicable to institutions existing for both religious and charitable purposes. This certificate, according to him settled the impugned issue beyond doubt that the benefit of exclusion set out in Section

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

23 constructed by the assessee (PB/Page 96) , thus leading to presumption that the assessee was the owner of the plot along with constructed structure on ground floor and four floors admeasuring 387.55 square meters which was owned by the assessee and not the Trust unless this presumption is rebutted by the assessee with cogent material/evidences . The onus

TATA EDUCATION TRUST,MUMBAI vs. PR CIT 17, MUMBAI

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

JAMSETJI TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

NAVAJBAI RATAN TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Page 2 Of 47 1 A) The Impugned Order Dated 31.10.2019 Passed By The Learned Principal Commissioner Of Income-Tax-17 ('Pcit') Under Section 12Aa(3)/(4) Of The Income-Tax Act, 1961 ('Ita') Cancelling The Registration Of The Appellant Is Without Jurisdiction And, Hence, Void Ab Initio.

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

R D TATA TRUST,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

Charitable Trust certificate granted under Section 12A of the Act. Second, the order passed under Section 12A by the CIT is a quasi judicial order and being quasi judicial in nature, it could be withdrawn/recalled by the CIT only when there was express power vested in him under the Act to do so. In this case there was no such

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

Charitable Trust certificate granted under Section 12A of the Act. Second, the order passed under Section 12A by the CIT is a quasi judicial order and being quasi judicial in nature, it could be withdrawn/recalled by the CIT only when there was express power vested in him under the Act to do so. In this case there was no such

TATA SOCIAL WELFARE TRUST,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

SARVAJANIK SEVA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

charitable trust in August 1975 under section 12A(a) of the ITA. In August 1975 it had filed prescribed Form 10A as required under section 12A(a) of the ITA. Vide communication dated 15.03.1976 the Trust was informed that the said application had been entered at Sr No TR/10925 in the Register of Applications under section

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

charitable or religious trust is exempt u/s 10 could not be said to be brought to tax u/s 11 to 13. Similar view has been taken in the series of decisions as relied upon by the Ld. Senior Counsel when the question involved was the allowability of exemption u/s 10, (22), (23) Vs. section

THE HOLINESS DR. SYEDNA TAHER,MUMBAI vs. ADDL DIT (E) II(1), MUMBAI

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shrisaktijit Dey & Shriramit Kochar

charitable trust having similar object amounts to application of income and is not an 5 The Holiness Dr. Syedna Taher Saifuddin Memorial Foundation investment / deposit of funds. Therefore, the assessee is entitled to claim exemption under section 11 of the Act. In support of his contention, the learned Sr. Counsel relied upon the following decisions:– i) DIT(E) v/s Acme

ADIT (E) RG I, MUMBAI vs. MEHTA CHARITY TRUST, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri B.R. Baskaranassessment Year: 2004-05 The Ddit(E)I(1), Mehta Charity Trust, R. No.504, Piramal Top Floor, Mehta Mahal, 15Th बनाम/ Chambers, 5Thfloor, Parel, Mathew Road, Opera House, Vs. Mumbai-400012 Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaatm5060A

Section 55. Thus the difference between the capital gain utilized in acquisition of new assets viz., Rs.2,78, 38,080 and the indexed cost of acquisition viz., Rs.2,51,22,641/- viz., Rs.27,15,449/- should be considered as application of capital gain for charitable purpose which would be entitled to exemption income u/s.11(1) of the Act. The remaining

SETH WALCHAND HIRACHAND MEMORIAL TRUST,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

charitable or religious trust is exempt u/s 10 could not be said to be brought to tax u/s 11 to 13. Similar view has been taken in the series of decisions as relied upon by the Ld. Senior Counsel when the question involved was the allowability of exemption u/s 10, (22), (23) Vs. section

ITO 23 (1)(2), MUMBAI vs. ISARC-FA-41-I/2011-12 TRUST, MUMBAI

Appeal of the revenue is dismissed

Bench: Shri Pramod Kumar & Shri Ravish Soodito-23(1)(2) Isarc-Fa-41-I/2011-12 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati8796F Appellant Respondent Ito-23(1)(2) Isarc-Sidbi-2/2009-10 Trust. C-11, G Block Sme R. No. 108, Matru Mandir, Development Centre, Bandra Grant Road, Kurla Complex, Bandra (East), Mumbai – 400 007 Vs. Mumbai- 400 051 Pan: Aaati7943N Appellant Respondent Ito-23(1)(2) Isarc-Bob-1/2009-10 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati7942P Appellant Respondent : Shri Amit Pratap Singh (Dr) Appellant By Respondent By : Ms. Dinkle Haria (Ar) Date Of Hearing : 20.08.2020 Date Of Pronouncement : 12.10.2020

charitable trusts where the investors name and beneficial interest are not explicitly known on the date of its creation - such information becoming available only when the funds starts accepting contribution from investors, hfwe to be treated as falling within section 164 (l) of the Act and the fund should be taxed in respect of the income received on behalf

ITO 23 (1)(2), MUMBAI vs. ISARC-SIDBI-2/2009-10 TRUST, MUMBAI

Appeal of the revenue is dismissed

Bench: Shri Pramod Kumar & Shri Ravish Soodito-23(1)(2) Isarc-Fa-41-I/2011-12 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati8796F Appellant Respondent Ito-23(1)(2) Isarc-Sidbi-2/2009-10 Trust. C-11, G Block Sme R. No. 108, Matru Mandir, Development Centre, Bandra Grant Road, Kurla Complex, Bandra (East), Mumbai – 400 007 Vs. Mumbai- 400 051 Pan: Aaati7943N Appellant Respondent Ito-23(1)(2) Isarc-Bob-1/2009-10 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati7942P Appellant Respondent : Shri Amit Pratap Singh (Dr) Appellant By Respondent By : Ms. Dinkle Haria (Ar) Date Of Hearing : 20.08.2020 Date Of Pronouncement : 12.10.2020

charitable trusts where the investors name and beneficial interest are not explicitly known on the date of its creation - such information becoming available only when the funds starts accepting contribution from investors, hfwe to be treated as falling within section 164 (l) of the Act and the fund should be taxed in respect of the income received on behalf