DCIT (EX) - 1(1), MUMBAI vs. THE LOHAR CHAWL DAWOODI BOHRA MERCHANTS ASSOCIATION, MUMBAI
In the result, appeal filed by the learned Assessing Officer is dismissed
ITA 3635/MUM/2018[2012-13]Status: DisposedITAT Mumbai19 Jan 2022AY 2012-13
Bench: Ms Suchitra Kamble & Shri Prashant Maharishithe Dy. Commissioner Of The Lohar Chawl Dawoodi Income Tax (Ex) -1(1) Bohra Merchants’ Association Room No. 506, 5 Th Floor, Piramal Chambers, 56/62, Chandabai Bldg., Vs. Lalbaug, Parel, 2Nd Floor, Mangaldas Road, Lohar Chawl, Mumbai-400 012 Mumbai-400 002 Pan No. Aaatl0024D Appellant .. Respondent
For Appellant: Shri Deepak TralshawalaFor Respondent: Ms. Surabhi Sharma, CIT DR
Section 1Section 11Section 13(3)Section 36ASection 36A(3)Section 69A
charitable in nature and are as per the objects of the trust. With respect to the applicability of Section 13 (1) (b) of the Act that the above trust exists for the purpose of a particular community, he held that the membership of the trust was open to any person who carries on any business or commercial activity in Lohar
