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

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

charitable services” and that “registration is not a benefit available to all but a benefit which can be claimed by the Trusts which meet the criterions specified by the Act and which are willing to comply with it”. Undoubtedly, that position could be correct for the period after insertion of Section 12AA with effect from 1st April

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 services” and that “registration is not a benefit available to all but a benefit which can be claimed by the Trusts which meet the criterions specified by the Act and which are willing to comply with it”. Undoubtedly, that position could be correct for the period after insertion of Section 12AA with effect from 1st April

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

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

charitable services” and that “registration is not a benefit available to all but a benefit which can be claimed by the Trusts which meet the criterions specified by the Act and which are willing to comply with it”. Undoubtedly, that position could be correct for the period after insertion of Section 12AA with effect from 1st April

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

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

charitable services” and that “registration is not a benefit available to all but a benefit which can be claimed by the Trusts which meet the criterions specified by the Act and which are willing to comply with it”. Undoubtedly, that position could be correct for the period after insertion of Section 12AA with effect from 1st April

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

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

charitable services” and that “registration is not a benefit available to all but a benefit which can be claimed by the Trusts which meet the criterions specified by the Act and which are willing to comply with it”. Undoubtedly, that position could be correct for the period after insertion of Section 12AA with effect from 1st April

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

trust submitted two applications in Form No. 10A for registration under section 12A and recognition under section 80G of the Income for registration under section 12A and recognition under section 80G of the Income for registration under section 12A and recognition under section 80G of the Income- tax Act, 1961 (hereinafter referred to as "the Act"). The application

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

trust or charitable institution is exempt “to the extent to which such income is applied to such purposes in India…”. For the sake of convenience, section 11(1) is extracted below:- “11. Income from property held for charitable or religious purposes. (1) Subject to the provisions of sections 60

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

trust or charitable institution is exempt “to the extent to which such income is applied to such purposes in India…”. For the sake of convenience, section 11(1) is extracted below:- “11. Income from property held for charitable or religious purposes. (1) Subject to the provisions of sections 60

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)

sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income— (a) Income derived from property held under trust wholly for charitable

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-1(1), MUMBAI, MUMBAI vs. ALL INDIA GEM AND JEWELLERY DOMESTIC COUNCIL, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

Sections 60 to 63, the income derived from the prop held under trust wholly for charitable or religious purposes to the extent

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 or religious purposes. 11. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income— ……….. (1A) For the purposes of sub-section (1),— (a) where a capital asset, being property held under trust

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 and religions activities of the institute/corpus of the trust, for which Section 11(i)(d) of the Act is attracted and the said income is not liable for tax tinder the Act. [Emphasis, by underlining, supplied by us] 41. What essentially follows is that it’s not the declaration of an investment being a corpus investment but the fact

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 and religions activities of the institute/corpus of the trust, for which Section 11(i)(d) of the Act is attracted and the said income is not liable for tax tinder the Act. [Emphasis, by underlining, supplied by us] 41. What essentially follows is that it’s not the declaration of an investment being a corpus investment but the fact

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

60,200 At the most as General Public Not incidental as it was used for providing preview utility. It is in the nature of by outside agencies and that theatre throughout the business and rendering too for commercial purposes. year services to trade, commerce No separate books of of parties. Hit by first proviso accounts maintained. to section

MUNIWAR ABAD CHARITABLE TRUST,MUMBAI vs. DY DIRECTOR OF INCOME TAX (EXEMPTIONS) - I(1), MUMBAI

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

Bench: Shri B.R. Baskaran (Am) & Shri Ramlal Negi (Jm)

Charitable Trust c) The assessee has also contended that in view of the CBDT Circular No.11 of 2008 the provisions of amended proviso to section 2(15) cannot be applicable to the assessee. It is seen that the assessee has grossly misunderstood the contents of the CBDT Circular No. 11 of 2008 and as well as the amended provision

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

60 days in filing of the present appeal, we herein condone the same. 7. Adverting to the merits of the case, the ld. A.R submitted that as the A.O in the course of the assessment proceedings had called for the requisite details and only after making necessary verifications had accepted the assessee‟s claim for expenses, and also, the donations

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 for commission. The assessment of entry providers were completed u/s 153C and commission income on the providers were completed u/s 153C and commission income on the providers were completed u/s 153C and commission income on the accommodation transaction was taxed. Few do accommodation transaction was taxed. Few donors covered u/s nors covered u/s Estate of Vandravan P Shah