SHREE DADAR JAIN PAUSHADHSHALA TRUST,MUMBAI vs. ITO (E_ - 1(2), MUMBAI

In the result, the appeal of the assessee in ITA no

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

80-ID, section 80JJAA, section 80LA, section 92E, [section 115JB, [section 115JC] or section 115VW] or to give a notice under clause (a) of sub-section (2) of section 11] of the Act, he shall furnish the same electronically.] The appellant has contended that it had claimed deduction u/s 11(2) of Rs.6,50,00,000/- and prepared form No.10

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

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

Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust

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

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

Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust

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

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

Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust

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

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

Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust

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

trusts will not be applicable to the assessee.\nAccordingly, the AO brought to tax the hundi collections/charity box\ncollections as anonymous donations in AY 2015-16, in the assessment\norder passed by him on 31-12-2017.\n9. The AO noticed that the assessee has not offered the hundi\ncollections/charity box collections as the income taxable as anonymous\ndonations

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

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

trusts will not be applicable to the assessee.\nAccordingly, the AO brought to tax the hundi collections/charity box\ncollections as anonymous donations in AY 2015-16, in the assessment\norder passed by him on 31-12-2017.\n\n9. The AO noticed that the assessee has not offered the hundi\ncollections/charity box collections as the income taxable as anonymous\ndonations

MR. SAURABH ANIL GANDHI ,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(3), MUMBAI

In the result, the appeal by the assessee is dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailmr. Saurabh Anil Gandhi A-502 Chanakya Chs Ltd. Mahavir Nagar, Opp. Ekta Nagar, New Link Road, Kandivali West, Mumbai- 400067 ............... Appellant Pan: Aelpg7302J

section 80-GGA of the Act in respect of donation made to the Navjeevan Charitable Trust. Subsequently, on the basis

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

80,040/- by passing order under section 143(3) of the Act read with section 147 of the Act on 31st October, 2016. 06. The assessee preferred the appeal before the learned CIT(A), who also dismissed the appeal of the assessee. 07. Aggrieved by the order of the learned CIT(A), the assessee preferred the appeal before Tribunal. This

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

80,040/- by passing order under section 143(3) of the Act read with section 147 of the Act on 31st October, 2016. 06. The assessee preferred the appeal before the learned CIT(A), who also dismissed the appeal of the assessee. 07. Aggrieved by the order of the learned CIT(A), the assessee preferred the appeal before Tribunal. This

AADIVASI WELFARE FOUNDATION,JHARKHAND vs. ASSESSING OFFICER, EXEMPTION WARD 1(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalaadivasi Welfare Foundation, Plot No. 8185, Sri Krishna Road, Near Srinath University, Dindli Basti, Majhitola, Adityapur, Pan No. Aarca5995N ...... Appellant Vs. Ao (Exem.) Ward-1(1), Pratistha Bhavan, Church Gate, M. K. Road, Mumbai-400 020 ..... Respondent

80-ID, section 80JJAA, section 80LA, section 92E, section 115JB, section 115JC] or section 115VW or to give a notice under clause (a) of sub-section (2) of section 11] of the Act, he shall furnish the same electronically. 11. In view of the above provisions of the Act and Rules, it can be said that filing of audit report

RABI NARAYAN BASTIA ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL)-NFAC , MUMBAI

In the result, the appeal by the assessee is allowed

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

Charitable Trust, proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued on 31/03/2017. The Assessing Officer (“AO”) vide order dated 26/12/2017 passed under section 143(3) read with section 147 of the Act disallowed the deduction claimed under section 80

CREDIT GUARANTEE FUND TRUST FOR MICRO AND SMALL ENTERPRISES ,MUMBAI vs. DCIT EXEMPTION-1(1), MUMBAI

In the result the appeal filed by the assessee stands allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarcredit Guarantee Fund Vs. Dcit(E) – 1(1) Trust Mumbai. 1St Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, Bkc, Bandra (E) Pan/Gir No. Aaatc2613D (Applicant) (Respondent)

charitable purpose" and the fees received by the trust is only to recover the administrative operational cost and not to earn any profit or carry on as a business activity. 5 Credit Guarantee Fund Trust Micro and Small Enterprises, Mumbai (v) the amended proviso to section 2(15) w.e.f. 01/04/2016 does not affect the position of the appellant trust

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

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

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

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

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

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

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

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

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

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

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

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

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

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

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

charitable activities, the amount expended/incurred be allowed as application of income. Under the circumstances, if the ground number one is being allowed, the only prayer of the Appellant is to give a direction to the Assessing Officer to allow all payments made by the Appellant on the ground that it is application of income by a charitable institution

ITO (E)-II(1), MUMBAI vs. KALYANI CARTIABLE TRUST, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm (Assessment Year :2010-11 Ito (E)-Ii(1), Mumbai Vs. M/S. Kalyani Charitable Trust, C/O. Ravi Communication, Jj Hospital Campus, Byculla, Mumbai- 400008 Pan/Gir No. Aaatk3179R Appellant) .. Respondent)

section 13(2)(g) r.w.s. 13(3)(cc) of the I. T. Act, as above, the exemption u/s 11 is denied to the trust on the said amount. 5.2 The appellant has submitted before the AO also that - We are enclosing herewith following documents as required by you. 8 M/s. Kalyani Charitable Trust 1) ROC Annual Return of Mls Kalyani