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

trust was of a charitable organisation and therefore the benefit of exclusion set out in Section 115BBC(2)(b) was not available to the assessee. With these findings, the AO taxed anonymous donations to the extent of Rs. 147,71,54

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

trust was of a charitable organisation and therefore the benefit of exclusion set out in Section 115BBC(2)(b) was not available to the assessee. With these findings, the AO taxed anonymous donations to the extent of Rs. 147,71,54

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

trust was of a charitable organisation and therefore the benefit of exclusion set out in Section 115BBC(2)(b) was not available to the assessee. With these findings, the AO taxed anonymous donations to the extent of Rs. 147,71,54

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

54 square meters at Rs.17,76,500/- on 27- 03-2006 which the assessee acquired from Bai Zaverbai Purushottam Charitable Trust as the said Bai Zaverbai Purushottam Charitable Trust only sold the plots admeasuring 136 square meters with benefit of FSI as we have seen earlier the construction was done by the asssessee firstly as unauthorized structure

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. Assessment Year: 2019-20 Page 27 of 36 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration

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 institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— Page 35 of 47 (a) converted into any form which is not eligible for grant of registration under section 12AA

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

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

charitable institution in respect of its accreted income. This provision is as follows: Tax on accreted income. 115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not eligible for grant of registration under section 12AA; (b) merged with any entity

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

charitable purpose qualifying under the head of education under the provisions of Section 2(15) of the Act. The institutions established to spread religious awareness by means of education though established to promote and further religious thought could not be restricted to religious purposes. The House of Lords in Barralet v. IR,54 TC 446, has observed that “the study

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

54,300 At the most as General Public Not incidental as hall was for providing auditorium utility. It is in the nature of used by outside agencies for for various outsiders business and rendering 250 times while for assesses programs like services to trade, commerce own programs it was used for conferences, meetings, of parties. Hit by first proviso only

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

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

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

Section 41D of The MPT Act. However the doctrine of proportionality is a principle in law, which gives direction to a thought of a judge while imposing penalty. It is based on the idea of justice and objectivity. The penalty imposed on a person should be commensurate with the wrong done by him. Therefore, it is always a matter

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

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

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

Charitable Trust. Accordingly, ground raised by the assessee is partly allowed. 23. Coming to Ground Nos. 14 and 15 which are in respect of Ad-hoc disallowance of advertisement and sales promotion expenses amounting to ₹.9,71,368/-. Ld. Counsel for the assessee filed his submissions in respect of this issue as under: - “Ground

M/S ALIMAAN CHARITABLE TRUST,MUMBAI vs. CIT ( EXEMPTION), MUMBAI

Bench: Shri Manoj Kumar Aggarwal () & Shri Ravish Sood () Ita No.1689 /Mum/2020 (Assessment Year: 2015-16) M/S Alimaan Charitable Commissioner Of Income Trust, 206, Rewa Chambers, Vs. Tax (Exemptions),R. No. New Marine Lines, 617, 6Th Floor, Piramal Mumbai – 400 020 Chambers, Lal Baug,Parel,Mumbai – 400 012 Pan No. Aaata2536P (Assessee ) (Revenue) Assessee By : Shri Firojandhyaruzina, Senior Advocate Revenue By : Shri Rajeev Harit, Cit D.R Date Of Hearing: 28/05/2021 Date Of Pronouncement: 21/06/2021

section (2) of Sec. 33 & 34 and Rule 19 of the Bombay Public Trust Act. Our attention was also drawn by the ld. A.R to the application of its income by the assessee trust during the year under consideration. It was further submitted by the ld. A.R that during the year under consideration no corpus donation was received