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 purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

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 purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

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

40. For completeness, Shri Pardiwala further showed us that section 80G lays down six (6) conditions, the violation of which can lead to the cancellation of the approval. The said conditions are contained in the second proviso to section 80G(5) and read as under- A.Ys.2022-23 Chamber of Indian Charitable 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

40. For completeness, Shri Pardiwala further showed us that section 80G lays down six (6) conditions, the violation of which can lead to the cancellation of the approval. The said conditions are contained in the second proviso to section 80G(5) and read as under- A.Ys.2022-23 Chamber of Indian Charitable Trust

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

charitable so as to enable the trustees or the Trust to qualify for such exemption. As against such mandate being in the preamble of the Trust Deed, the trustees of the assessee Trust have blatantly and consistently violated the provisions of section 13(1)(d) and has made investments which are not in accordance with the objects of the Trust

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

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

charitable so as to enable the trustees or the Trust to qualify for such exemption. As against such mandate being in the preamble of the Trust Deed, the trustees of the assessee Trust have blatantly and consistently violated the provisions of section 13(1)(d) and has made investments which are not in accordance with the objects of the Trust

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 so as to enable the trustees or the Trust to qualify for such exemption. As against such mandate being in the preamble of the Trust Deed, the trustees of the assessee Trust have blatantly and consistently violated the provisions of section 13(1)(d) and has made investments which are not in accordance with the objects of the Trust

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

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

charitable so as to enable the trustees or the Trust to qualify for such exemption. As against such mandate being in the preamble of the Trust Deed, the trustees of the assessee Trust have blatantly and consistently violated the provisions of section 13(1)(d) and has made investments which are not in accordance with the objects of the Trust

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

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

charitable so as to enable the trustees or the Trust to qualify for such exemption. As against such mandate being in the preamble of the Trust Deed, the trustees of the assessee Trust have blatantly and consistently violated the provisions of section 13(1)(d) and has made investments which are not in accordance with the objects of the Trust

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

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

charitable so as to enable the trustees or the Trust to qualify for such exemption. As against such mandate being in the preamble of the Trust Deed, the trustees of the assessee Trust have blatantly and consistently violated the provisions of section 13(1)(d) and has made investments which are not in accordance with the objects of the Trust

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 of people would be a charitable activity for or towards other members of the community and also public at large. For example, the practice of optional charity in the form of Khairat or Sadaquah under Mohammadan Law would be covered under both charitable as well as religious purpose. Further, while providing food and fodder to animals especially

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 trusts, and the assessee before us is only of these trusts, on a collective basis, and not to this assessee alone. Therefore, these rights, even if material, are not relevant in so far as control by this assessee is concerned. The assessee trust cannot, therefore, be said to be having control over the affairs of Tata Sons

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 trusts, and the assessee before us is only of these trusts, on a collective basis, and not to this assessee alone. Therefore, these rights, even if material, are not relevant in so far as control by this assessee is concerned. The assessee trust cannot, therefore, be said to be having control over the affairs of Tata Sons

SHREE SAI BABA SANTHAN TRUST MUMBAI ,MUMBAI vs. DCIT(EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

charitable trust, has not offered the anonymous donations for\ntax u/s 115BBC, I have reasons to believe that the income of the assessee\nhas escaped assessment for AY. 2013-14 within the meaning of section 147\nof the IT Act, 1961 and it is a fit case for issue of notice u/s 148 of the IT Act,\n1961

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 for the purpose of section 35(1) of Clause (ii) of the Act. 14. We also observe from the record that Assessing Officer has accepted that some of the activities assessee undertakes in the field of education and it spent some income on these activities. Therefore, Assessing Officer has not disputed the fact that assessee is engaged

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

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

40,00,000 in violation of s 11(5)- Tribunal held that, Lower Appellate Authority was justified in denying exemption to extent of income generated on Investment made in violation of s 11 (5) and not to entire income of Trust-Held, a reading of aforesaid provisions makes it clear that where any income received by any person on behalf

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

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

40,00,000 in violation of s 11(5)- Tribunal held that, Lower Appellate Authority was justified in denying exemption to extent of income generated on Investment made in violation of s 11 (5) and not to entire income of Trust-Held, a reading of aforesaid provisions makes it clear that where any income received by any person on behalf

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

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

40,00,000 in violation of s 11(5)- Tribunal held that, Lower Appellate Authority was justified in denying exemption to extent of income generated on Investment made in violation of s 11 (5) and not to entire income of Trust-Held, a reading of aforesaid provisions makes it clear that where any income received by any person on behalf