RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

trust without registration u/s. 12A/12AA of the Act and assessed to tax as an Association of Persons (AOP) carrying out various charitable activities by granting donations to other charitable trusts/institutions engaged in similar activities and said to have valid exemption certificate. The assessee had filed its return of income declaring total income at Rs.59,04,620/-, dated

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

trust without registration u/s. 12A/12AA of the Act and assessed to tax as an Association of Persons (AOP) carrying out various charitable activities by granting donations to other charitable trusts/institutions engaged in similar activities and said to have valid exemption certificate. The assessee had filed its return of income declaring total income at Rs.59,04,620/-, dated

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT VENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

ASST CIT CC 43, MUMBAI vs. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust

MASINA HOSPITAL TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPITONS), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2024-25 Masina Hospital Trust, Cit(Exemptions), 1 Masina Hospital, Sant Satva Room No. 601, 6Th Floor, Cumballa Vs. Marg, Byculla, Hill Mtnl Te Building, Peddar Mumbai-400027. Road, Dr. Gopalrao Deshmukh Marg, Mumballa Hill, Mumbai-400026. Pan No. Aaatm 0786 D Appellant Respondent

TDS Rs.) 2018-19 Interest on loan 44,64,185 44,64,185 2,91,849 Masina Hospital Trust 2019-20 43,56,904 43,56,904 1,96,680 Interest on loan 2020-21 91,42,500 91,42,500 5,27,961 Interest on loan 2021-22 91,42,500 91,42,500 8,18,191 Interest

BALJEEVAN TRUST ,MUMBAI vs. INCOME TAX OFFICER (EXEM. WARD 1(1), MUMBAI

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

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1872/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Bal Jeevan Trust बिधम/ Ito (E), Ward-1(1) A/14, Sterling Apartments, Piramal Chamber, Lal Vs. Peddar Road, Mumbai- Baug, Parel, Mumbai- 400026. 400012. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb2973M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri J. D. Mistri Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 29/11/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Trust Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 15.03.2023 For The Assessment Year 2016-17. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) In Not Allowing The Accumulation Of Rs.30 Lakhs As Per Section 11(2) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Read With Rule 17 Of The Income Tax Rules, 1962 (Hereinafter “The Rules”).

charitable purpose. Further, we note from the statement of financials of the trust that assessee has applied its income for the education, feeding and clothing of the street children of Mumbai. We note that the income sought to accumulated by assessee was to achieve the three objects for which the assessee was formed. Before us, the Ld. DR could