UMMEED FOUNDATION,AL SHAKREEN APT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PMT BUILDING COMMERCIAL COMPLEX

In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Ummeed Foundation, Cit(E), Pune, Room No. 204, A1 Shakreen Apt, 322, 3Rd Floor, Income Tax Vs. Waf Acomplex Chs, H-104, Office, Pmt Building Sharifa Road, Amrut Nagar, City Commercial Complex, Shankar Convent High School, Thane, Sheth Road, Swargate, Kausa B.O., Maharashtra-400612. Pune-411037. Pan No. Aaatu 4914 H Appellant Respondent

trust or institution has been provisionally approved under section 80G(5)(vi) of the Act, the been provisionally approved under section 80G(5)(vi) of the Act, the been provisionally approved under section 80G(5)(vi) of the Act, the application for regular approval under section 80G(5)(vi) application for regular approval under section 80G(5)(vi) is required

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

Section 80G. He supported the order of the AO by contending that, even if any one of the several objects of the Trust was 12 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). wholly or substantially whole of religious nature, then such trusts would automatically not qualify to be engaged for ‘charitable

DY. COMMISSIONER OF 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

Section 80G. He supported the order of the AO by contending that, even if any one of the several objects of the Trust was 12 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). wholly or substantially whole of religious nature, then such trusts would automatically not qualify to be engaged for ‘charitable

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

Section 80G. He supported the order of the AO by contending that, even if any one of the several objects of the Trust was 12 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). wholly or substantially whole of religious nature, then such trusts would automatically not qualify to be engaged for ‘charitable

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

Section 80G. He supported the order of the AO by contending that, even if any one of the several objects of the Trust was 12 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). wholly or substantially whole of religious nature, then such trusts would automatically not qualify to be engaged for ‘charitable

A.K. CAPITAL SERVICES LIMITED ,MUMBAI vs. PCIT, MUMBAI

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

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

charitable trusts which were duly registered under section 80G(5)(vi), assessee was entitled to claim deduction under section 80G

JASHAN JEWELS PRIVATE LIMITED ,MUMBAI vs. PCIT -5, MUMBAI

In the result, the appeal of the assessee is stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jashan Jewels Pvt. Ltd., Pcit, Mumbai-5, 301-B Aman Chambers Room No. 515, 5Th Floor, Aayakar Premises Co. Soc. Ltd., Mama Vs. Bhavan, Maharshi Karve Road, Paramand Marg, Opera House, Mumbai-400020. Girgaon, Mumbai-400 004. Pan No. Aabcj 7040 D Appellant Respondent

charitable trusts to whom donations were given and therefore the AO om donations were given and therefore the AO om donations were given and therefore the AO was aware of the entire break was aware of the entire break-up of donations on which up of donations on which deduction under section 80G

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

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

80G of the Act. Whereas, in the computation of income, he 16 Ramkrishna Bajaj Charitable Trust claimed further deduction of Rs.2,51,41,000/- u/s. 80GGA of the Act. While considering assessee’s claim, the AO observed that as per Section

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT 2(2)(1), MUMBAI, AAYKAR BHAVAN, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

charitable contribution. The convergence of both, without clear legislative authorization, would both, without clear legislative authorization, would undermine the undermine the architecture of the tax law and CSR policy. architecture of the tax law and CSR policy. The argument that only certain clauses of section 80G (like The argument that only certain clauses of section 80G (like The argument that

HERE SOLUTIONS INDIA PRIVATE LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CIRCLE 4(2)(1), MUMBAI), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2022-23

trusts under section 80G(5) of the Act, except towards the two aforementioned donations remain eligible for deduction under section 80G of the Act. d. The Ld. AO/DRP failed to consider various judicial precedents wherein it has been held that CSR expenditure in the nature of donations to recognized charitable

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

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

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

Section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO (EXEMPTION), WARD-2(1), MUMBAI

In the result, appeal filed is dismissed in the above terms

charitable trusts override general computation rules. The appeals were decided against the appellant.", "result": "Dismissed", "sections": [ "Section 11", "Section 11(2)", "Section 11(4)", "Section 11(4A)", "Section 11(5)", "Section 14", "Section 24(a)", "Section 234B", "Section 234C", "Section 10A", "Section 12A", "Section 80G

AXIS SECURITIES LIMITED ,MUMBAI vs. PCIT -4 , MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Sandeep Gosain(Jm) & Shri Prabhash Shankar(Am) Axis Securities Limited Pcit-4 Unit 002A & 002B, Agastya Room No. 629 Corporate Park, Pirmal Realty Vs. Aayakar Bhavan Kamani Junction, Kurla-W M.K. Road Mumbai-400 070. Mumbai-400 020. Pan : Aabce6263F Appellant Respondent

charitable trust registered under section 80G.Parliament has expressed its intention clearly by bringing in restriction in respect of expenditure classified by an assessee company while claiming deduction under section 80G

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

Charitable Trust has filed this petition against the order made by the Director of Income-tax (Exemptions) New Delhi, on February 24, 2004. The aforesaid trust submitted two applications in Form No. 10A for registration under section 12A and recognition under section 80G

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

Charitable Trust has filed this petition against the order made by the Director of Income-tax (Exemptions) New Delhi, on February 24, 2004. The aforesaid trust submitted two applications in Form No. 10A for registration under section 12A and recognition under section 80G

HEMANI INDUSTIRES LIMITED ,MUMBAI vs. PCIT-6, MUMBAI

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2963/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Hemani Industries Limited C-701-703, 7Th Floor, Neelkanth Business Park, R.N Road, Vidyavihar (West) Mumbai-400 086 Pan : Aaach1117Q

80G of the Act and it is relevant to take note of the following observations made regarding monitoring of CSR spend by the donor i.e.assessee – 12.2. The contribution made by a company toward the discharge of it's CSR to a registered charitable institution, in our view, is akin to corpus donations. Section 11(1)(d) of the Income

JEWELEX INDIA PRIVATE LIMITED,MUMBAI vs. DCIT CIRCLE-14(1)(1), MUMBAI

In the result, both the above appeals of the assessee\nare allowed

charitable trust or institution. We find that recently Co-ordinate\nBench of Mumbai Tribunal in DCIT Vs Gabriel India (2025) 173\ntaxmann.com 219 (Мит) on similar issue where the assessee-compапу\nclaimed deduction under section 80G