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)

undisclosed income of the appellant is totally misplaced uncalled for, having no implication to the taxability of the appellant for the year except and unless 6 M/s. Kalyani Charitable Trust

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

Charitable Trust wherein it was the premise of M/s Navjeevan Charitable Trust wherein it was the premise of M/s Navjeevan Charitable Trust wherein it was seen that Shri Vandravan P Shah has given donation u/s 35AC that Shri Vandravan P Shah has given donation u/s 35AC that Shri Vandravan P Shah has given donation u/s 35AC an amounting

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

Charitable Trust. Accordingly, ground raised by the assessee is partly allowed. 23. Coming to Ground Nos. 14 and 15 which are in respect of Ad-hoc disallowance of advertisement and sales promotion expenses amounting to ₹.9,71,368/-. Ld. Counsel for the assessee filed his submissions in respect of this issue as under: - “Ground

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Charitable Trust 19 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 15:32 To sum up, on the issue of siphoning of funds by the Donee Trusts, there is no adverse observation by the AO in the Remand Report. In the case of DCIT VS Mohan Proteins Ltd, (ITAT

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Charitable Trust 19 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 15:32 To sum up, on the issue of siphoning of funds by the Donee Trusts, there is no adverse observation by the AO in the Remand Report. In the case of DCIT VS Mohan Proteins Ltd, (ITAT

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Charitable Trust 19 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 15:32 To sum up, on the issue of siphoning of funds by the Donee Trusts, there is no adverse observation by the AO in the Remand Report. In the case of DCIT VS Mohan Proteins Ltd, (ITAT

SHRI DILIP J. THAKKAR ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(4), MUMBAI

In the result, appeal of the assessee is allowed on merits

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Charitable Trust. Moreover, Trust has no income and hence not taxable. Ans This trust was formed by the Mrs. Kantaben C Suchak while she was on a short visit to India and they had house in Bangalore, the address of which is provided al the 1st page of the said deed. It was formed with an initial corpus

HASMUKH I GANDHI,MUMBAI vs. DCIT CEN CIR 1, MUMBAI

In the result, all the appeals filed by the assessee’s stand dismissed

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

undisclosed income of the appellant in the form of the summary of the bank statement of the Trust in which the appellant is the beneficiary. The bank summary stated that the name of the trust is Manichi Trust. The beneficiaries are four individuals viz., • Hasmukh Gandhi • Madhu Gandhi • Nirav Gandhi • Chintan Gandhi All the above four individuals are residing

CHINTAN H GANDHI,MUMBAI vs. DCIT CEN CIR 1, MUMBAI

In the result, all the appeals filed by the assessee’s stand dismissed

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

undisclosed income of the appellant in the form of the summary of the bank statement of the Trust in which the appellant is the beneficiary. The bank summary stated that the name of the trust is Manichi Trust. The beneficiaries are four individuals viz., • Hasmukh Gandhi • Madhu Gandhi • Nirav Gandhi • Chintan Gandhi All the above four individuals are residing

HASMUKH I GANDHI,MUMBAI vs. DCIT CEN CIR 1, MUMBAI

In the result, all the appeals filed by the assessee’s stand dismissed

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

undisclosed income of the appellant in the form of the summary of the bank statement of the Trust in which the appellant is the beneficiary. The bank summary stated that the name of the trust is Manichi Trust. The beneficiaries are four individuals viz., • Hasmukh Gandhi • Madhu Gandhi • Nirav Gandhi • Chintan Gandhi All the above four individuals are residing

DCIT CC-5(2) CENTRAL RANGE-5, MUMBAI vs. JAYANAND RELIGIOUS TRUST, MUMBAI

In the result, appeal filed by the assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Jayananad Religious Trust Dcit Cc-5(2) Shop No. 1, 148, Rasik Kunj, Central Range-5, Room No. 1908, Air India Bldg, Jain Society, Sion (W), Vs. Nariman Point, Mumbai-400 021 Mumbai-400 022 (Respondent) (Appellant) Pan No. Aaatj8901F Assessee By : Sh. Sanjay Kapadia, Ar Revenue By : Sh. Nishant Somaiya, Dr Date Of Hearing: 22.09.2022 Date Of Pronouncement : 30.09.2022

undisclosed income and the balance sum of ₹2,29,25,500/- which is unexplained, Jayanand Religious Trust; A.Y. 17-18 unverifiable and unsubstantiated is liable to be added under Section 68 of the Act. Accordingly, the assessment order under Section 147 of the Act, was passed on 17th March, 2022 determining total income of the assessee

POOJA HARDWARE PVT. LTD.,MUMBAI vs. ACIT - 13 (1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13

Charitable Trust Vs CCIT Others 365 ITR 233(All.): 365 ITR 233(All.): It was held by Hon'ble High Court that It was held by Hon'ble High Court that A.O. should have relevant and credible material with him A.O. should have relevant and credible material with him A.O. should have relevant and credible material with him to form

AMISH ANANTRAI MODI,MUMBAI vs. DCIT 2(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

Charitable Trust of Rs.30.743/- should not be taxed as your income. The assessee vide his letter dated 23/11/2016 confirmed to consider commission income in his computation of income. The commission income offered was not disclosed in the return of income therefore the same is taxed as undisclosed

ACIT CENT CIR 2(1) , MUMBAI vs. SHRI AMISH A MODI, MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

Charitable Trust of Rs.30.743/- should not be taxed as your income. The assessee vide his letter dated 23/11/2016 confirmed to consider commission income in his computation of income. The commission income offered was not disclosed in the return of income therefore the same is taxed as undisclosed

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

Charitable Trust of Rs.30.743/- should not be taxed as your income. The assessee vide his letter dated 23/11/2016 confirmed to consider commission income in his computation of income. The commission income offered was not disclosed in the return of income therefore the same is taxed as undisclosed

ASSTT. CIT, CENTRAL CIR-2(1), MUMBAI vs. SHRI AMISH A MODI, MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

Charitable Trust of Rs.30.743/- should not be taxed as your income. The assessee vide his letter dated 23/11/2016 confirmed to consider commission income in his computation of income. The commission income offered was not disclosed in the return of income therefore the same is taxed as undisclosed

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

Charitable Trust of Rs.30.743/- should not be taxed as your income. The assessee vide his letter dated 23/11/2016 confirmed to consider commission income in his computation of income. The commission income offered was not disclosed in the return of income therefore the same is taxed as undisclosed

SHIR DILIP J. THAKKAR,MUMBAI vs. ASSISTATNT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(4), MUMBAI

In the result, appeal of the assessee is allowed on merits

Charitable\nTrust.\nMoreover, Trust has no\nincome and hence not\ntaxable.\n\nThis trust was formed by the Mrs.\nKantaben C Suchak while she was on\na short visit to India and they had\nhouse in Bangalore, the address of\nwhich is provided al the 1st page of\nthe said deed. It was formed with an\ninitial corpus

MAJLIS E KHUDDAMUL MADARI S,MUMBAI vs. ITO EXEM. WARD 2(1), MUMBAI

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

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2017-18 Majlis E Khuddamul Madari S, Ito(Exem), Ward-2(1), 14, Uasim Mansion, Room No. 512, 5Th Floor, Koleueheri Village, Vs. Piramal Chambers, Chinchpada, Lal Baug, Parel, Kalina, Mumbai-400012. Mumbai-400098. Pan : Aaaam0694F (Appellant) (Respondent) For Assessee : None For Revenue : Shri Surendra Mohan, Sr.Dr Date Of Hearing : 16-10-2025 Date Of Pronouncement : 27-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 25-06-2025, Pertaining To Assessment Year (Ay) 2017-18, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

undisclosed Gross receipts of the assessee in the year under consideration. Penalty proceedings 270 Ar.w.s 274 of the I.T. Act is initiated separately for misreporting of income. 13. As discussed above, the assessee has not filed any reply through e filing portal, however, the assessee has filed part details viz copy of trust deed, copy of bank statements, copy