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

6 of Paper-book, mentions the details of the temples located within the shrine at Shirdi. The website also gives details of the rituals, poojas, ceremonies etc., which are being performed throughout the day along with timings etc. for the information, and knowledge of the devotees. We also note that the assessee Trust is also regarded as a must visit

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

6 of Paper-book, mentions the details of the temples located within the shrine at Shirdi. The website also gives details of the rituals, poojas, ceremonies etc., which are being performed throughout the day along with timings etc. for the information, and knowledge of the devotees. We also note that the assessee Trust is also regarded as a must visit

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)

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

DCIT(E)-2(1), MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bledcit (E) – 2(1) V. Nehru Centre Room No. 519, 5Th Floor Discovery Of India Building Piramal Chambers, Lalbaug 13Th Floor, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai – 400 012 Pan: Aaatn2536J (Appellant) (Respondent) Assessee By : Shri Dilip Thakkar Department By : Shri Dilipkumar Shah

250 times to section 2(15). books of accounts during the year maintained. 3. Compensation received 12,53,500 At the most as General Public Not incidental as hall was for providing a Hall of utility. It is in the nature of used by outside agencies culture to 124 outsiders business and rendering mostly. No separate books of conferences / seminars

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

250(4). ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 5.3.4.4. As the additional evidence which is order of the Joint Charity Commissioner, Greater Mumbai Region, Mumbai has been admitted as discussed supra it becomes important to discuss the contents and the findings of the said order. The draft charges were filed in application

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

250(4). ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 5.3.4.4. As the additional evidence which is order of the Joint Charity Commissioner, Greater Mumbai Region, Mumbai has been admitted as discussed supra it becomes important to discuss the contents and the findings of the said order. The draft charges were filed in application

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

250(4). ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 5.3.4.4. As the additional evidence which is order of the Joint Charity Commissioner, Greater Mumbai Region, Mumbai has been admitted as discussed supra it becomes important to discuss the contents and the findings of the said order. The draft charges were filed in application

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

250(4). ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 5.3.4.4. As the additional evidence which is order of the Joint Charity Commissioner, Greater Mumbai Region, Mumbai has been admitted as discussed supra it becomes important to discuss the contents and the findings of the said order. The draft charges were filed in application

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

Charitable Trust wherein it was the premise of M/s Navjeevan Charitable Trust wherein it was the premise of M/s Navjeevan Charitable Trust wherein it was seen that Shri Vandravan P Shah has given donation u/s 35AC that Shri Vandravan P Shah has given donation u/s 35AC that Shri Vandravan P Shah has given donation u/s 35AC an amounting

ITO (E) 2(3), MUMBAI vs. SRI SRI RADHA DAMODAR CHARITABLE TRUST, MUMBAI

In the result, appeal filed by Revenue is dismissed

Bench: Shri Shamim Yahya & Shri Pawan Singhito (E)-2(3) Shri Radha Damodar Charitable 513, 5Th Floor, Trust, Hare Krishna Land, Juhu, Vs. Piramal Chambers, Lalbaug, Mumbai-400049 Mumbai-12. Pan:Aafts2570L (Appellant) (Respondent) Revenue By : Shri Ram Tiwari (Dr) Assessee By : Sh. Nishant Thakkar With Ms. Jasmin Amalsadwala- Advocates. Date Of Hearing : 20.03.2018 Date Of Pronouncement : 04.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Revenue Under Section 253 Of Income Tax Act (‘The Act’) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-1

6. The Hon'ble Jurisdictional High Court 'in the case of Director of Income-tax Vs. Womens India Trust (2015) 379 ITR 506 (Bom) had upheld the observations of the Tribunal that where a trust formed to carry out the object of education and development of natural talents of the people having special skills, more particularly the women

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

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 Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

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

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 Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

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

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 Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

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

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 Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

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

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 Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

NANDALAL TOLANI CHARITABLE TRUST,MUMBAI vs. ADIT (E) - II (2), MUMBAI

In the result, appeal of the assessee is dismissed

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. Nandlal Tolani Vs. Asst. Director Of Income Charitable Trust Tax (Exem.)Ii(2), Mumbai 10-A, Bakhtawar R.P.Goenka Marg Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaatn0043Q (Appellant) .. (Respondent)

Charitable Trust Bangalore ITAT in the case of Al Ameen Educational Society (2012) 26 Taxmann.com 250 at Paragraph 9, it is held that in the case of Trusts Capital Gain has to be taxed and calculated as per the provisions of Section 45 to 55A of the Act and therefore in the case of Appellant Trust income from property

CREDIT GUARANTEE FUND TRUST FOR MICRO AND SMALL ENTERPRISES ,MUMBAI vs. DCIT EXEMPTION-1(1), MUMBAI

In the result the appeal filed by the assessee stands allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarcredit Guarantee Fund Vs. Dcit(E) – 1(1) Trust Mumbai. 1St Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, Bkc, Bandra (E) Pan/Gir No. Aaatc2613D (Applicant) (Respondent)

charitable purpose" and the fees received by the trust is only to recover the administrative operational cost and not to earn any profit or carry on as a business activity. 5 Credit Guarantee Fund Trust Micro and Small Enterprises, Mumbai (v) the amended proviso to section 2(15) w.e.f. 01/04/2016 does not affect the position of the appellant trust

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

6, Mumbai, (hereinafter referred to as “the CIT(A)”) under section 250 of the Income Tax Act, 1961 („the Act‟) for the assessment years 2011- 12, 2012-13, 2013-14 and 2014-15. 2. Since all the cross appeals pertain to the same assessee and issues involved are, inter-alia, common, therefore, these appeals were heard together as a matter