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

25. Taxation of anonymous donations received by wholly charitable trusts or institutions including non-profit educational or medical institutions 21 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 25.1 Income of wholly charitable or religious trusts or institutions as well as partly charitable or religious trusts or institutions is exempt from income-tax under sections

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

25. Taxation of anonymous donations received by wholly charitable trusts or institutions including non-profit educational or medical institutions 21 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 25.1 Income of wholly charitable or religious trusts or institutions as well as partly charitable or religious trusts or institutions is exempt from income-tax under sections

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

25. Taxation of anonymous donations received by wholly charitable trusts or institutions including non-profit educational or medical institutions 21 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 25.1 Income of wholly charitable or religious trusts or institutions as well as partly charitable or religious trusts or institutions is exempt from income-tax under sections

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

25,815/- comes to Rs. 1,00,04,520/-, which aggregates to Rs.1,30,89,000/- . It was submitted that the Building was owned by the Trust namely Vatsalabhai Dattatray Sawant Charitable Trust which got transferred to the same trust, therefore, there is no transfer of ownership of the building as it was already owned by the said Trust which

M/S MANTHAN INC ,MUMBAI vs. INCOME TAX CIRCLE, 19(2), MUMBAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

25,910/- consideration on 29.09.2013 declaring total income at on 29.09.2013 declaring total income at . The assessment u/s 143(3) of the Income . The assessment u/s 143(3) of the Income-tax Act, 1961 (in short tax Act, 1961 (in short ‘the Act’) was completed and income was assessed at ₹35,93,380/-. ‘the Act’) was completed and income

M/S MANTHAN INC,MUMBAI vs. INCOME TAX CIRCLE, 19(2) MUMBAI, MUMBAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

25,910/- consideration on 29.09.2013 declaring total income at on 29.09.2013 declaring total income at . The assessment u/s 143(3) of the Income . The assessment u/s 143(3) of the Income-tax Act, 1961 (in short tax Act, 1961 (in short ‘the Act’) was completed and income was assessed at ₹35,93,380/-. ‘the Act’) was completed and income

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

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

25 of 36 other taxpayer, is no longer admissible to charitable trusts registered under section 12A. This sub section provides

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

sections 11 to 13 of the said Act. As indicated above, the primary objective of providing exemption in case of charitable institution is that income derived from the property held under trust should be applied and utilised for the object or purpose for which the institution or trust has been Assessment Year: 2019-20 Page 25

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

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

trust is registered as a charitable institution, by obtaining registration Assessment Year: 2019-20 Page 25 of 36 under section

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

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

charitable institution Assessment Year: 2019-20 Page 25 of 36 under section 12A, is deprived of exemption under section 10(34). To this extent, the registration under section 12A acts as a disability for the assessee, and, by thus ensuring that the registration under section 12A continues to remain in existence, the assessee is denied exemption 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

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

section too, the rule can once again be invigorated. Once the defect is cured and it is brought in line with the statute, it becomes effective again. In the former case the declaration erases the provision completely out of the book. In the latter case it is only silenced so long as it utters against the parent statute. That

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

section too, the rule can once again be invigorated. Once the defect is cured and it is brought in line with the statute, it becomes effective again. In the former case the declaration erases the provision completely out of the book. In the latter case it is only silenced so long as it utters against the parent statute. That

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

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

charitable institution Assessment Year: 2019-20 Page 25 of 36 under section 12A, is deprived of exemption under section 10(34). To this extent, the registration under section 12A acts as a disability for the assessee, and, by thus ensuring that the registration under section 12A continues to remain in existence, the assessee is denied exemption under section

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

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

Charitable Trust; A.Y. 2014-15 and A.Y. 2015-16 for actual repairs and maintenance expenses which was not claimed in Return of Income. 7. The Learned CIT(A) erred in allowing deduction of only Rs.2,99,25,330 accumulation under Section

PUNJAB KESARI CHARITABLE TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) WARD 2(2), MUMBAI

The appeal of the appellant is allowed in above terms

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer (Exemption) – 2(2) Punjab Kesari Charitable Room No. 502, Trust, 5Th Floor, 242, Bhandar Galli, Vs. Piramal Chamber, L.J. Road, Mahim- 400016 Lalbaug- 400012, Mumbai. (Appellant) (Respondent) Pan No. Aaatp0040R Assessee By : Shri. S. M. Kapoor Revenue By : Ms Madhu Malati Ghosh (Cit-Dr)

Section 250 of the Income Tax Act, 1961 of (the Act) dated 18th October, 2023 in DIN No. Punjab Kesari Charitable Trust; A.Y. 15-16 ITBA/NFAC/S/250/2023-24/1057173433(1), wherein the order of the Ld. Assessing Officer ITO (E)-2(2) Mumbai dated 26.12.2017 was upheld. 2) The order of Ld. CIT has been challenged before us on the following grounds

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

Charitable Trust; A.Y. 2014-15 and A.Y. 2015-16\nfor actual repairs and maintenance expenses which was not claimed\nin Return of Income.\n7. The Learned CIT(A) erred in allowing deduction of only Rs.2,99,25,330 accumulation under Section

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-1(1), MUMBAI, MUMBAI vs. ALL INDIA GEM AND JEWELLERY DOMESTIC COUNCIL, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

trust are related parties in terms of section 13(3) of the Act and the assessee is hit by in terms of section 13(3) of the Act and the assessee is hit by in terms of section 13(3) of the Act and the assessee is hit by provisions of section 13(1)(c)(ii) of the Act which