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

charitable and religious purposes, has to be understood in the popular sense and with the intent of making the provisions of Section 115BBC(2) workable. If any trust / institution operates and maintains any temple / mosque / church etc., which constitutes a place of worship, where a deity to whom prayers are offered, devotees who visit, pray and also make offerings, celebrations

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

charitable and religious purposes, has to be understood in the popular sense and with the intent of making the provisions of Section 115BBC(2) workable. If any trust / institution operates and maintains any temple / mosque / church etc., which constitutes a place of worship, where a deity to whom prayers are offered, devotees who visit, pray and also make offerings, celebrations

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

Charitable Trust was occupied by 20 hutments and thus additional costs are to be incurred by the assessee also suffers from infirmity as the perusal of the Judgment dated 15-03-2008 delivered by Hon’ble Joint Charity Commissioner, Mumbai u/s 36(1)(a) of Bombay Public Trust Act,1950 in Appeal/Application no. J-4/62/07 vide orders dated

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

29. Learned ASG contends that the registration under section 12A does not amount to a benefit simplicitor to the assessee. His line of reasoning is as follows. It is submitted that as would be evident on a bare perusal of the relevant provisions of the Income Tax Act, 1961 registration of a Trust as a charitable

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.

29. Learned ASG contends that the registration under section 12A does not amount to a benefit simplicitor to the assessee. His line of reasoning is as follows. It is submitted that as would be evident on a bare perusal of the relevant provisions of the Income Tax Act, 1961 Page 22 of 47 registration of a Trust as a charitable

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

29. It was further brought to our notice that the Board vide Circular no. 11 of 2022 has clarified that the conditions imposed in all the orders passed under section 12AB of the Act between 1st April, 2021 and 3rd June, 2022 shall be substituted by the following eleven (11) conditions :- “1. Any income derived from property held under trust

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

29. It was further brought to our notice that the Board vide Circular no. 11 of 2022 has clarified that the conditions imposed in all the orders passed under section 12AB of the Act between 1st April, 2021 and 3rd June, 2022 shall be substituted by the following eleven (11) conditions :- “1. Any income derived from property held under trust

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

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

29. Learned ASG contends that the registration under section 12A does not amount to a benefit simplicitor to the assessee. His line of reasoning is as follows. It is submitted that as would be evident on a bare perusal of the relevant provisions of the Income Tax Act, 1961 registration of a Trust as a charitable

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

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

29. Learned ASG contends that the registration under section 12A does not amount to a benefit simplicitor to the assessee. His line of reasoning is as follows. It is submitted that as would be evident on a bare perusal of the relevant provisions of the Income Tax Act, 1961 registration of a Trust as a charitable

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

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

29. Learned ASG contends that the registration under section 12A does not amount to a benefit simplicitor to the assessee. His line of reasoning is as follows. It is submitted that as would be evident on a bare perusal of the relevant provisions of the Income Tax Act, 1961 registration of a Trust as a charitable

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

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

29. Learned ASG contends that the registration under section 12A does not amount to a benefit simplicitor to the assessee. His line of reasoning is as follows. It is submitted that as would be evident on a bare perusal of the relevant provisions of the Income Tax Act, 1961 registration of a Trust as a charitable

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

In the result, both the appeals of the assessee are treated as allowed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

29-01-2024 from AYs. 2024-25 to 2026-27. Thereafter, the assessee filed prescribed applications seeking permanent registration u/s.12AB and 80G of the Act. Both the applications filed by the assessee were rejected by the Ld. CIT(E). Hence, the assessee has filed these appeals before the Tribunal. 4. We shall first take up the appeal filed

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

In the result, both the appeals of the assessee are treated as allowed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

29-01-2024 from AYs. 2024-25 to 2026-27. Thereafter, the assessee filed prescribed applications seeking permanent registration u/s.12AB and 80G of the Act. Both the applications filed by the assessee were rejected by the Ld. CIT(E). Hence, the assessee has filed these appeals before the Tribunal. 4. We shall first take up the appeal filed

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

Section 11 of the Act. 28. The objects of the respondent-trust are not indicative of a wholly religious purpose but are collectively indicative of both charitable and religious purposes. It is expedient to comprehend the objects of the respondent-trust with reference to the construction of the expressions “charitable purpose” and “religious purpose.” 29

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

charitable purposes/objects of the trust. The assessee duly filed the annual account disclosing the amount under consideration. The Assessing Officer issued notice u/s 148 dated 24/03/2011 asking the assessee as the amount should not be treated to be escaped taxation as the receipts were nothing but sale consideration and the capital gains arising on transfer of capital asset

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 or business institution. In view of the above provisions and the factual findings discussed in earlier paragraphs the benefit of Section 11 or Section 12 cannot be given to the assessee trust in respect of its entire income. Accordingly, the exemption u/s. 11 claimed by assessee trust is, hereby, denied.” 27. The ld. AR submitted that the provisions

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 or business institution. In view of the above provisions and the factual findings discussed in earlier paragraphs the benefit of Section 11 or Section 12 cannot be given to the assessee trust in respect of its entire income. Accordingly, the exemption u/s. 11 claimed by assessee trust is, hereby, denied.” 27. The ld. AR submitted that the provisions

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

trust. As submitted the appellant is duly maintaining the record of income and expenditure of the hall the case of the appellant comes under exceptional category of the provision of section 11(4A). FINANCE MINISTER’S BUDGET SPEECH Reference to the proposal in the budget Speech of Finance Minister is most cursory. Paragraph 180, wherein the Finance Minister has referred