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

5%, sum of Rs.147,71,54,875/- was taxed by the AO under Section 115BBC(1) of the Act. The case of the assessee is that, it exists both for charitable and religious purposes and thus the provisions of Section 115BBC(1) does not apply to it, in light of the specific exclusion set out in Section 115BBC

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

5%, sum of Rs.147,71,54,875/- was taxed by the AO under Section 115BBC(1) of the Act. The case of the assessee is that, it exists both for charitable and religious purposes and thus the provisions of Section 115BBC(1) does not apply to it, in light of the specific exclusion set out in Section 115BBC

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

5%, sum of Rs.147,71,54,875/- was taxed by the AO under Section 115BBC(1) of the Act. The case of the assessee is that, it exists both for charitable and religious purposes and thus the provisions of Section 115BBC(1) does not apply to it, in light of the specific exclusion set out in Section 115BBC

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

5%, sum of Rs.147,71,54,875/- was taxed by the AO under Section 115BBC(1) of the Act. The case of the assessee is that, it exists both for charitable and religious purposes and thus the provisions of Section 115BBC(1) does not apply to it, in light of the specific exclusion set out in Section 115BBC

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

Charitable Trust 39. It was brought to our notice by the Ld. Sr Counsel appearing on behalf of the assessee that, clause (vi) of Section 80G of the Act provided that the Trust has to be approved by the PCIT or CIT. He thereafter invited our attention to the provisos the said Section which lays down the form and manner

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

Charitable Trust 39. It was brought to our notice by the Ld. Sr Counsel appearing on behalf of the assessee that, clause (vi) of Section 80G of the Act provided that the Trust has to be approved by the PCIT or CIT. He thereafter invited our attention to the provisos the said Section which lays down the form and manner

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

Charitable Trust The Tribunal should direct the CIT(Exemption) to examine the application on merits rather than rejecting it solely on the ground of delay. 5. Without prejudice to the above, the appellant requests that the application originally filed under clause (iii), be considered as an application filed under clause (iv)(B) of section 80G

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, ()

IV-D and; it could not be extended or imported to CSR contributions which was otherwise eligible for deduction under Chapter VI, to say, donations made to charitable trusts registered under section 80G-Held, yes Whether, therefore, since said donation on account of CSR was made by assessee to charitable trusts which were duly registered under section 80G(5

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

5) of the Act read with Section 80G(iiihk) the donation of Rs.l crores made to Swach Bharat Kosh is not eligible for deduction u/s 80G of the Act. The company can claim deduction of fifty percent of the donation of Rs. 1 crores paid to any other registered charitable trust u/s 80G(2)(iv

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

iv) of first proviso to section 80G of the Act, which was 3 Subharma Charitable Trust. granted to the assessee, vide order dated 23/03/2022 passed in Form No.10AC, from 23/03/2022 to assessment year 2024-25. Subsequently, on 11/05/2024, the assessee filed an application in Form No.10AB under clause (ii) of first proviso to section 80G(5

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

IV D and; that there is no bar from claiming the given benefit D and; that there is no bar from claiming the given benefit D and; that there is no bar from claiming the given benefit under section 80G, which falls under Chapter VI under section 80G, which falls under Chapter VI-A. 3. That Ld. PCIT erred

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 and 80GGA of the Act after factual verification. This ground is allowed.” 14. Following the aforesaid analogy drawn by the ITAT in the case of Tata Education Trust (supra), the identical issue regarding deduction under section 80GGA is directed to be allowed after factual verifications by the AO. 15. In result, Ground No.2 elaborated from 2.1 to 2.3 stands

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

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

iv) in place of clause (iii) of sub-section (5) of section 80G. section (5) of section 80G. During the pendency of this application, the assessee sought to During the pendency of this application, the assessee sought to During the pendency of this application, the assessee sought to rectify the mistake by filing another application on 17.12.2024. The rectify

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 Trust, which is rendering meritorious services and providing marvelous services for which it is established; 9. The Appellant Trust should get the benefit

RAMBHA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

5) of the Income Tax, 1961 (the Act). 2. The assessee is a registered charitable trust under section 12A of the Act and incorporated on 06.11.2020. The assessee made an application for provisional registration on 18.11.2022 in Form 10A for registration under section 80G of the Act. The assessee was granted provisional registration under clause (iv

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

ROTARY CHARITY TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawalassessment Year: 2024-25

trust incorporated on 25.09.1996, engaged in promoting various public charitable activities especially providing education to weaker section of the society and to specially abled children. Assessee made an application for provisional registration on 25.03.2022 in Form 10A for registration u/s. 80G of the Act. Assessee was granted provisional registration under clause (iv) of first proviso to subsection (5