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

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. 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

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

Bench: Shri Pavan Kumar Gadale & Shri Ratnesh Nandan Sahay

Charitable Trust registered under the Maharashtra Public Trust Act, 1950. The Trust had obtained registration under section 12A of the Act on 10th December, 1990. However, the Trust surrendered the aforesaid registration vide letter dated 19th February, 2015.The Trust filed its return of income on 18th November, 2021 offering interest, dividend and other income to tax amounting to Rs.19

DCIT (LTU) 2, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

244A by first adjusting the amount of refund already granted towards the interest component and balance left if any shall be adjusted towards the tax component. Thus, with these directions, the appeal of the assessee is allowed.” ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 5. We find that this decision of the Coordinate Bench has been

DCIT (LTU) 2, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

244A by first adjusting the amount of refund already granted towards the interest component and balance left if any shall be adjusted towards the tax component. Thus, with these directions, the appeal of the assessee is allowed.” ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 5. We find that this decision of the Coordinate Bench has been

UNION BANK OF INDIA,MUMBAI vs. DCIT (LTU) 2, MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

244A by first adjusting the amount of refund already granted towards the interest component and balance left if any shall be adjusted towards the tax component. Thus, with these directions, the appeal of the assessee is allowed.” ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 5. We find that this decision of the Coordinate Bench has been

DCIT (LTU) 2, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

244A by first adjusting the amount of refund already granted towards the interest component and balance left if any shall be adjusted towards the tax component. Thus, with these directions, the appeal of the assessee is allowed.” ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 5. We find that this decision of the Coordinate Bench has been

UNION BANK OF INDIA,MUMBAI vs. DCIT (LTU) 2, MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

244A by first adjusting the amount of refund already granted towards the interest component and balance left if any shall be adjusted towards the tax component. Thus, with these directions, the appeal of the assessee is allowed.” ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 5. We find that this decision of the Coordinate Bench has been

DCIT (LTU) 2, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

244A by first adjusting the amount of refund already granted towards the interest component and balance left if any shall be adjusted towards the tax component. Thus, with these directions, the appeal of the assessee is allowed.” ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 5. We find that this decision of the Coordinate Bench has been

UNION BANK OF INDIA,MUMBAI vs. DCIT (LTU) 2, MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

244A by first adjusting the amount of refund already granted towards the interest component and balance left if any shall be adjusted towards the tax component. Thus, with these directions, the appeal of the assessee is allowed.” ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 5. We find that this decision of the Coordinate Bench has been

THE SYNTHETIC & ART SILK MILLS RESEARCH ASSOCIATION,MUMBAI vs. CIT (EXEM), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Smt. Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

244A Issue demand notice & Challan accordingly.” 8. Accordingly the assessee withdrew the appeal filed before the Tribunal against the order passed under section 263 for reason that the AO while passing order under section 144 r.w.s. 263 has given relief to the assessee assessing the income at Rs. Nil. Accordingly, the Tribunal did not go into the merits

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

charitable purposes. Section 12 deals with income of trust or institutions from contributions. By section 12A conditions for applicability of sections 11 and 12 are set out. Section 12AA sets out the procedure for registration. Section 13 states that section 11 will not apply in certain cases. By section 13A, special provision is made relating to incomes of political parties

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

charitable purposes. Section 12 deals with income of trust or institutions from contributions. By section 12A conditions for applicability of sections 11 and 12 are set out. Section 12AA sets out the procedure for registration. Section 13 states that section 11 will not apply in certain cases. By section 13A, special provision is made relating to incomes of political parties

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-26(1), MUMBAI

In the result the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shrigirish Agrawal

section 143(1) of the Act, date of order 15/06/2023. 2. The assessee has taken the following grounds of appeal “1. On the facts and circumstances of the case and in law, the order passed by the learned Commissioner of Income-tax (Appeals) ['Ld. CIT(A)'] is bad in law, as the opportunity of being heard as requested