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

234B. This was directly contrary to a plain reading of section 115JAA(4). Further, a form A.Ys.2022-23 Chamber of Indian Charitable Trust

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO (EXEMPTION), WARD-2(1), MUMBAI

In the result, appeal filed is dismissed in the above terms

trusts override general computation rules. The appeals were decided against the appellant.", "result": "Dismissed", "sections": [ "Section 11", "Section 11(2)", "Section 11(4)", "Section 11(4A)", "Section 11(5)", "Section 14", "Section 24(a)", "Section 234B", "Section 234C", "Section 10A", "Section 12A", "Section 80G" ], "issues": "Whether a charitable

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO EXEM WARD 2(1), CUMBALLA HILL, MUMBAI

Section 234C of the Income-tax Act.\n9. The Appellant craves to add and or alter the above grounds of appeal.\"\n3. The facts in brief are that the appellant is a charitable trust registered u/s. 12A of “the Act” and is allowed certificate u/s. 80G by the Commissioner of Income Tax. The appellant trust is earmarking and spending funds

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

charitable Trust to be a Director in a company in which the Trust holds shares also holds a fiduciary relationship with the Trust and fiduciary duty towards the nameless, faceless beneficiaries of those Trusts". (Para 19.24 in page 334 of PB) Therefore in our considered view there is merit in the submission that the right to nominate persons

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

charitable Trust to be a Director in a company in which the Trust holds shares also holds a fiduciary relationship with the Trust and fiduciary duty towards the nameless, faceless beneficiaries of those Trusts". (Para 19.24 in page 334 of PB) Therefore in our considered view there is merit in the submission that the right to nominate persons

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS) RANGE-II(NOW ASSESSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS) RANGE-II(NOW ASSESSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Charitable Organization with M/s. Navajbhai Ratan Tata Trust Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15 Director of Income Tax (Exemption), Mumbai, under section 12A of the Act vide registration no.TR/10925, dated 15th March 1976, and with Charity Commissioner under registration no.E–5998(Mumbai). The assessee had also been issued certificate under section

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

Trust in terms of section 11 to 13 of the Act, its activities are charitable in nature and the proviso to section 2(15) is not applicable in the facts of the present case. Accordingly, the AO be directed to allow exemption u/s. 11 of the Act as claimed by the Appellant. GROUND II: 1. On the facts

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

Trust in terms of section 11 to 13 of the Act, its activities are charitable in nature and the proviso to section 2(15) is not applicable in the facts of the present case. Accordingly, the AO be directed to allow exemption u/s. 11 of the Act as claimed by the Appellant. GROUND II: 1. On the facts

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

Trust in terms of section 11 to 13 of the Act, its activities are charitable in nature and the proviso to section 2(15) is not applicable in the facts of the present case. Accordingly, the AO be directed to allow exemption u/s. 11 of the Act as claimed by the Appellant. GROUND II: 1. On the facts

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

Trust in terms of section 11 to 13 of the Act, its activities are charitable in nature and the proviso to section 2(15) is not applicable in the facts of the present case. Accordingly, the AO be directed to allow exemption u/s. 11 of the Act as claimed by the Appellant. GROUND II: 1. On the facts

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

Trust in terms of section 11 to 13 of the Act, its activities are charitable in nature and the proviso to section 2(15) is not applicable in the facts of the present case. Accordingly, the AO be directed to allow exemption u/s. 11 of the Act as claimed by the Appellant. GROUND II: 1. On the facts

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIIONER OF INCOME TAX CIRCLE 17(3), MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

charitable trust registered u/s. 12A of the Act and for alleged violation in conditions of Sections 13(1)(d) and 13(2)(h) of the Act have not only denied exemption u/s. 11 of the Act but have also rejected assessee’s claim of exemption u/s. 10(34) and 10(35) of the Act. We find, while considering identical nature