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

charitable trust is eligible for registration or not, whereas for the purposes of Section 115BBC(2)(b) what is relevant is the object and nature of the trust / institution. The relevant non-obstante clause of Section 80G(5B) of the Act is extracted below:- “(5B) Notwithstanding anything contained in clause (ii) of sub- section (5

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

charitable trust is eligible for registration or not, whereas for the purposes of Section 115BBC(2)(b) what is relevant is the object and nature of the trust / institution. The relevant non-obstante clause of Section 80G(5B) of the Act is extracted below:- “(5B) Notwithstanding anything contained in clause (ii) of sub- section (5

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

charitable trust is eligible for registration or not, whereas for the purposes of Section 115BBC(2)(b) what is relevant is the object and nature of the trust / institution. The relevant non-obstante clause of Section 80G(5B) of the Act is extracted below:- “(5B) Notwithstanding anything contained in clause (ii) of sub- section (5

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

charitable trust is eligible for registration or not, whereas for the purposes of Section 115BBC(2)(b) what is relevant is the object and nature of the trust / institution. The relevant non-obstante clause of Section 80G(5B) of the Act is extracted below:- “(5B) Notwithstanding anything contained in clause (ii) of sub- section (5

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

section 80G of the Act. -in respect of donation to Keshirimal Himmatlal Charitable Trust, the learned CIT(A) stated that on verification of the details submitted, it is seen that the Commissioner of Income Tax — Pune, Vide order dated 31.08.2019 has granted approval u/s 80G(5

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

section 80G(5) of the Act. It is noted that the Ld. CIT(E) again imposed conditions while passing the impugned order. Being aggrieved by the Ld. CIT(E)’s action of stipulating several conditions while granting registration u/s 80G, the assessee is in appeal before us. A.Ys.2022-23 Chamber of Indian Charitable Trust

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

section 80G(5) of the Act. It is noted that the Ld. CIT(E) again imposed conditions while passing the impugned order. Being aggrieved by the Ld. CIT(E)’s action of stipulating several conditions while granting registration u/s 80G, the assessee is in appeal before us. A.Ys.2022-23 Chamber of Indian Charitable Trust

AMRUT PUBLIC CHARITABLE TRUST,MUMBAI vs. ITO, EXEMPTION WARD 1(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokaramrut Public Charitable Ito Exemption Trust Ward 1(1), Block 4, Plot No. 578A, Vs. Cumballa Hill, Jitendra Bldg, Pedder Road, Jamejamshed Road, Mumbai-400 026 Matunga, Mumbai- 400 019 Pan/Gir No.Aaata4810A (Applicant) (Respondent) Assessee By Shri P. P. Jayaraman, Ld. Ar Revenue By Shri Rajesh Kumar Yadav, Ld. Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 19.01.2026

80G(5) of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] was rejected. 2. The brief facts of the case are that the assessee is a charitable trust registered under the Bombay Public Trust Act, 1950, and is engaged in religious cum charitable activities. The trust was earlier granted registration under section

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 was claimed. Since none of the deduction

SUBHARMA CHARITABLE TRUST ,MUMBAI vs. ITO (EXEM), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purpose

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassessment Year : 2025-26

trust inadvertently filed the application under clause (ii) of first proviso to section 80G(5) of the Act instead of filing the same under clause (iii) of first proviso to section 80G(5) of the Act, since it already had provisional approval. The learned AR submitted that no 4 Subharma Charitable

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

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 80G(4) of the Act donation made in excess of 10% of gross total income has to be ignored for the purpose of computation of aggregate of sum in respect of which deduction

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

In the result, both the appe

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

5 3532/MUM/2025 Jinseva Foundation Jinseva Foundation purposes in India. But even the said section does not completely rule out exemption to purposes in India. But even the said section does not completely rule out exemption to purposes in India. But even the said section does not completely rule out exemption to incomes applied outside Indi incomes applied outside India

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 registered u/s 80G(5

SMT NEELADEVI SURAJMAL BOTHRA CHARITABLE TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, the ground raised by the assessee is allowed for 7

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2024-25 Smt. Neeladevi Surajmal Bothra Cit (Exemption), Charitable Trust, Room No. 601, 6Th Floor, 24B Miniland, Bhandup (West), Vs. Cumballa Hill Mtnl Te Building, Mumbai-400078. Pedder Road, Mumbai-400026. Pan No. Aapts 0255 A Appellant Respondent

section 80G(5) of the Act. 4. We have considered the rival submissions and carefully perused 4. We have considered the rival submissions and carefully perused 4. We have considered the rival submissions and carefully perused the material available on record. It is not in dispute that the Central the material available on record. It is not in dispute that

SHETH VIJILAL LAXMIDAS TRIBVONDAS KESARBAI VIJILAL POONA CONVALCENT HOME,PUNE vs. ITO (EXEM) WARD, MUMBAI

In the result, the appeal by the assessee is allowed for statistical purpose

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassessment Year : 2025-26

5) of Section 80G 7. The Appellant Trust was deprived out of natural justice since no opportunity was given to rectify the error occurred in selecting the clause for revalidation; 8. The Appellant Trust is a Charitable

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