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40 results for “charitable trust”+ Section 40A(2)(b)clear

Sorted by relevance

Delhi68Mumbai40Chennai21Bangalore20Chandigarh15Pune14Jaipur12Visakhapatnam11Amritsar11Kolkata10Surat7Rajkot6Ahmedabad4Cuttack4Hyderabad3Cochin3Indore2Jodhpur1Agra1Karnataka1Nagpur1Patna1Telangana1Varanasi1

Key Topics

Section 1144Disallowance29Section 153A28Addition to Income25Section 14A18Section 13(3)17Section 4014Exemption13Section 271(1)(c)12

MMTIS EDUCTION & RESEARCH TRUST,MUMBAI vs. DDIT (E) I(2), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 5866/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Jun 2023AY 2011-12

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

charitable institution with the Income Department in terms of section 12AA of the Income-tax Act, 1961 Department in terms of section 12AA of the Income Department in terms of section 12AA of the Income (in short ‘the Act’) dated 09.09.2004. (in short ‘the Act’) dated 09.09.2004. During relevant year, t During relevant year, the assessee trust was engaged

Showing 1–20 of 40 · Page 1 of 2

Section 12A12
Section 13(1)(c)11
Deduction10

MMTIS EDUCATION AND RESEARCH TRUST,MUMBAI vs. ITO (E) 2(1), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 2974/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Jun 2023AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

charitable institution with the Income Department in terms of section 12AA of the Income-tax Act, 1961 Department in terms of section 12AA of the Income Department in terms of section 12AA of the Income (in short ‘the Act’) dated 09.09.2004. (in short ‘the Act’) dated 09.09.2004. During relevant year, t During relevant year, the assessee trust was engaged

MMTI'S EDUCATION & RESEARCH TRUST,MUMBAI vs. ITO (E) 2 (1), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 451/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Jun 2023AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

charitable institution with the Income Department in terms of section 12AA of the Income-tax Act, 1961 Department in terms of section 12AA of the Income Department in terms of section 12AA of the Income (in short ‘the Act’) dated 09.09.2004. (in short ‘the Act’) dated 09.09.2004. During relevant year, t During relevant year, the assessee trust was engaged

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. ADIT (E) 1(1), MUMBAI

Appeal of the revenue is dismissed

ITA 6459/MUM/2012[2006-07]Status: DisposedITAT Mumbai29 Mar 2022AY 2006-07

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble & Media Research Users Council V. Addl. Dit(E)– 1(1) 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent) Media Research Users Council V. Addl. Dit(E)– Range 1 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri C.T. Mathews
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)(e)Section 25

trust directly or indirectly for the benefit of any person referred to in section 133 Nothing contained in section 11 for section 12 shall operate as per the provisions of the section 13 of the Act. Therefore, the assessee is not entitled to the benefits of section 11 of the Act. 11 Media Research Users Council 6.15 The courts have

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. ADDL DIT (E) RG 1, MUMBAI

Appeal of the revenue is dismissed

ITA 7108/MUM/2010[2007-08]Status: DisposedITAT Mumbai29 Mar 2022AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble & Media Research Users Council V. Addl. Dit(E)– 1(1) 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent) Media Research Users Council V. Addl. Dit(E)– Range 1 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri C.T. Mathews
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)(e)Section 25

trust directly or indirectly for the benefit of any person referred to in section 133 Nothing contained in section 11 for section 12 shall operate as per the provisions of the section 13 of the Act. Therefore, the assessee is not entitled to the benefits of section 11 of the Act. 11 Media Research Users Council 6.15 The courts have

THE J.K. TRUST BOMBAY,MUMBAI vs. CIT (E), MUMBAI

The appeal of the assessee is allowed

ITA 3769/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

Section 11Section 263

40A(2)(b) was reasonable and not excessive. Whether the payment was excessive or not would depend upon the prevalent market prices. However, the Assessing Officer did not make any enquiry regarding prevalent market price of the goods purchased by the assessee from the sister concern. In the absence of such enquiry on the part of Assessing Officer

SAVITA OIL TECHNOLOGIES LTD,MUMBAI vs. ACIT, CC-8(4), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1258/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1258/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Savita Oil Technologies बिधम/ Acit, Central Circle-8(4) Ltd. Room No. 659, Aayakar Vs. 66/67, Nariman Bhavan, Bhavan, M. K. Road, Nariman Point, Mumbai- New Marine Line, 400021. Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafs3513J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Yogesh Thar/Chaitanya Joshi Revenue By: Shri Ram Krishna Kedia (Sr. Ar) Shri Virabhadra Mahanjan (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2023/ (20/10/2023) घोषणा की तारीख /Date Of Pronouncement: 25/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax-50, Mumbai Dated 24.02.2023 For Assessment Year 2017-18. 2. The First Ground Of Appeal Of The Assessee Is As Under: - “1(A) The Appellant Submits That The Learned Commissioner Of Income-Tax (Appeals) [(“Cit(A)”)] Erred In Not Allowing The Claim Towards Expenditure On Account Of Gratuity Representing Amount Actual Paid To An Approved Gratuity Fund Of Rs.83,69,981/- Representing Employer'S Contribution. (B) The Appellant Submits That Cit(A) Failed To Appreciate That The Aforesaid Amount Of Rs.83,69,981/- Was Paid On Or Before The Due Date For Filing Its Return Of Income For Assessment Year 2017-18 To An Approved Gratuity Fund

For Appellant: Shri Yogesh Thar/Chaitanya JoshiFor Respondent: Shri Ram Krishna Kedia (Sr. AR)
Section 139(1)Section 143(3)Section 36(1)(v)Section 40A(7)Section 43BSection 80GSection 80I

trust.” 7. Section 43B of the Act which reads as under: - Certain deductions to be only on actual payment. 43B. Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect of- (a) ……. 7 A.Y. 2017-18 Savita Oil Technologies Ltd (b) any sum payable by the assessee as an employer

PEGASUS PROPERTIES P. LTD.,PUNE vs. DY CIT, CC-2(3), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 943/MUM/2021[2015-16]Status: DisposedITAT Mumbai19 May 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Rajan VoraFor Respondent: Shri Dhramveer Singh
Section 153Section 153ASection 153CSection 22Section 23Section 23(4)

B. Donations paid to Keshirimal Himmatlal Charitable Trust 36. The Appellant submits that the Keshirimal Himmatlal Charitable Trust is old of 1985. It has been carrying on charitable activities. The Trust had received 12A registration certificate. On that basis, the Trust had also received 80G certificate on 25 June 1991 valid from 1 April 1990 to 31 March

SHIVNARAYAN NEMANI SHARES & STOCK BROKERS P. LTD.,MUMBAI vs. D.C.I.T. CIRCLE 4(2), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2522/MUM/2012[2008-09]Status: DisposedITAT Mumbai08 Oct 2021AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No. 2522/Mum/2012 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S. Shivnarayan Nemani बिधम/ Dcit, Circle-4(2) Shares & Stock Brokers P. Mumbai Vs. Ltd. 9/43, Bhupen Chambers, 2Nd Floor, Dalal Street Mumbai- 400023. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs3296C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mayank Chauhan (Ar) Revenue By: Shri Rohit Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 07/09/2021 घोषणा की तारीख /Date Of Pronouncement: 08/10/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 20.01.2012 Passed By The Commissioner Of Income Tax (Appeals)-09, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2008-09. 2. The Assessee Has Raised The Following Grounds: - “1(A). On The Facts & In The Circumstances Of The Case & In Law, The Learned Commissioner Of Income-Tax(Appeals) Erred In Confirming The Disallowance Of Additional Amount Of Rs.2,98,258/- Under The Provisions Of Section 14A R.W.R. 8D Of The Income Tax Rules

For Appellant: Shri Mayank Chauhan (AR)For Respondent: Shri Rohit Kumar (DR)
Section 14ASection 40

b). On the facts and in the circumstances of the case and in law the learned Commissioner of Income-Tax (Appeals) failed to appreciate that the difference of Rs.6,305/- in the amount of sub-brokerage paid was due to the double deduction of tax at source while making payment to M/s Krupa Investment Co. and difference of Rs.1

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 3645/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

40A(9) of the Act will not be applicable since the provision is not towards contribution to any pension fund. We are of the view that sections 36(1)(iv) and 36(1)(v) of the Act specifically deal with contribution to a recognized provident fund or an approved superannuation fund or an approved gratuity fund. The said sections

ASST CIT CIR 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 4564/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

40A(9) of the Act will not be applicable since the provision is not towards contribution to any pension fund. We are of the view that sections 36(1)(iv) and 36(1)(v) of the Act specifically deal with contribution to a recognized provident fund or an approved superannuation fund or an approved gratuity fund. The said sections

ADDL CIT 7(2), MUMBAI vs. RELIANCE NATURAL RESOURCES LTD, NAVI MUMBAI

In the result, the appeal is allowed

ITA 1425/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

40a(ia) had to be invoked. 4. The CIT(A) erred in law in deleting the addition of Rs.17,75.67,418/- arising out of disallowance of the amount of loss of Rs. 17,75,67,418/- arising out of assignment of loan to M/s Western Alliance Power Ltd. by M/s Reliance Patalganga Power claimed as short term capital loss without

RELIANCE NATURAL RESOURCES LTD,NAVI MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

In the result, the appeal is allowed

ITA 847/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

40a(ia) had to be invoked. 4. The CIT(A) erred in law in deleting the addition of Rs.17,75.67,418/- arising out of disallowance of the amount of loss of Rs. 17,75,67,418/- arising out of assignment of loan to M/s Western Alliance Power Ltd. by M/s Reliance Patalganga Power claimed as short term capital loss without

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 6482/MUM/2010[2000-01]Status: DisposedITAT Mumbai06 Mar 2020AY 2000-01

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6482 /Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) State Bank Of India बिधम/ Acit Range-2(2) Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. Ita. No. 6822/Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) Acit Range-2(2) बिधम/ State Bank Of India Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacs8577K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Girish Dave/Urvi Mehta Revenue By: Shri Awungshi Gimson (Dr) सुनवाई की तारीख / Date Of Hearing: 12/12/2019 घोषणा की तारीख /Date Of Pronouncement: 06/03/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeals Against The Order Dated 21.07.2010 Passed By The Commissioner Of Income Tax (Appeals)-5, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2000-01. Ita. No.6482/M/2010 6822/M/2010 A.Y. 2000-01 2. The Assessee Has Filed The Present Appeal Against The Order Dated 21.07.2010 Passed By The Commissioner Of Income Tax (Appeals)-05, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2000- 01. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Girish Dave/Urvi MehtaFor Respondent: Shri Awungshi Gimson (DR)
Section 14ASection 43D

b) acting as agents for any Government or local authority or any other person or persons; the carrying on of agency business of any description including the clearing and forwarding of goods, giving of receipts and discharges and otherwise acting as an attorney on behalf of customers, but excluding the business of a 1[managing agent or secretary and treasurer

ITO (E) 2(2), MUMBAI vs. PABODHAN PRAKASHAN, MUMBAI

In the result, the appeals are dismissed

ITA 3831/MUM/2015[2007-08]Status: DisposedITAT Mumbai18 Jan 2017AY 2007-08

Bench: Shri C. N. Prasad () & Shri N.K. Pradhan ()

For Appellant: Shri Rajesh Ojha, DRFor Respondent: Shri Anil Sathe, AR
Section 11Section 12ASection 271(1)(c)

charitable objects. 7.4 Now we come to the order of the ITAT ‘’C’’ Bench, Mumbai in the case of the assessee for the impugned assessment years (ITA No. 8490/M/2010 & 1880/M/2012). The principal grounds of appeal raised by the assessee for the impugned assessment years as mentioned at para 3.1 of the order of the Tribunal are as under

ITO (E) 2(2), MUMBAI vs. PRABHODHAN PRAKASHAN, MUMBAI

In the result, the appeals are dismissed

ITA 3833/MUM/2015[2008-09]Status: DisposedITAT Mumbai18 Jan 2017AY 2008-09

Bench: Shri C. N. Prasad () & Shri N.K. Pradhan ()

For Appellant: Shri Rajesh Ojha, DRFor Respondent: Shri Anil Sathe, AR
Section 11Section 12ASection 271(1)(c)

charitable objects. 7.4 Now we come to the order of the ITAT ‘’C’’ Bench, Mumbai in the case of the assessee for the impugned assessment years (ITA No. 8490/M/2010 & 1880/M/2012). The principal grounds of appeal raised by the assessee for the impugned assessment years as mentioned at para 3.1 of the order of the Tribunal are as under

PROBODHAN PRAKASHAH,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 1531/MUM/2016[1998-99]Status: DisposedITAT Mumbai28 May 2018AY 1998-99

Bench: Shri C.N. Prasad, Hon'Ble & Shri Ramit Kochar, Hon'Ble

For Appellant: Shri Anil SatheFor Respondent: Shri M.C. Omi Ningshen
Section 11Section 271(1)(c)

charitable objects. 7.4 Now we come to the order of the ITAT ‘’C’’ Bench, Mumbai in the case of the assessee for the impugned assessment years (ITA No. 8490/M/2010 & 1880/M/2012). The principal grounds of appeal raised by the assessee for the impugned assessment years as mentioned at para 3.1 of the order of the Tribunal are as under

PROBODHAN PRAKASHAH,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 1529/MUM/2016[2003-04]Status: DisposedITAT Mumbai28 May 2018AY 2003-04

Bench: Shri C.N. Prasad, Hon'Ble & Shri Ramit Kochar, Hon'Ble

For Appellant: Shri Anil SatheFor Respondent: Shri M.C. Omi Ningshen
Section 11Section 271(1)(c)

charitable objects. 7.4 Now we come to the order of the ITAT ‘’C’’ Bench, Mumbai in the case of the assessee for the impugned assessment years (ITA No. 8490/M/2010 & 1880/M/2012). The principal grounds of appeal raised by the assessee for the impugned assessment years as mentioned at para 3.1 of the order of the Tribunal are as under

INCOME TAX OFFICER (EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. MMTIS EDUCATIONS AND RESEARCH TRUST, ANDHERI WEST

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

ITA 2386/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Aug 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 11Section 12ASection 13(3)Section 40A(2)(b)

B, Azad Nagar Road no. 2, Off. Veera Desai Road, Andheri(W), Mumbai. It was further explained that the modular course fees is for certain courses for which the trust does not have facilities at its premise and has to send its student to Andheri at Tara Meera education trust. 5.1.1. The reply of the assessee did not find favour

INCOME TAX OFFICER (E)- 2(1), MUMBAI, MUMBAI vs. MMTIS EDUCATIONS AND RESEARCH TRUST, ANDHERI WEST

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

ITA 2393/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Aug 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 11Section 12ASection 13(3)Section 40A(2)(b)

B, Azad Nagar Road no. 2, Off. Veera Desai Road, Andheri(W), Mumbai. It was further explained that the modular course fees is for certain courses for which the trust does not have facilities at its premise and has to send its student to Andheri at Tara Meera education trust. 5.1.1. The reply of the assessee did not find favour