DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

section 2(15) of the Act, nonetheless the test of dominant object of an entity would be relevant to determine whether the entity is carrying on business or not. In the present case, there is little doubt that the objects of the activities of the petitioner are entirely for charitable purposes. WP(C) 1872/13 Page 48 of 55 Finally

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

section 2(15) of the Act, nonetheless the test of dominant object of an entity would be relevant to determine whether the entity is carrying on business or not. In the present case, there is little doubt that the objects of the activities of the petitioner are entirely for charitable purposes. WP(C) 1872/13 Page 48 of 55 Finally

THE GEM & JEWELLERY EXPORT PROMOTION COUNCIL,MUMBAI vs. ASST CIT (E) RG 2(1), MUMBAI

In the result, all the appeals of the assessee are allowed for 10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 & Assessment Year: 2013-14 The Gem & Jewellery Export Acit (Exemptions) Range- Promotion Council, 2(1), Vs. Tower-A, Aw-1010, G Block, 5Th Floor, Room No. 519, Bharat Diamond Bourse, Piramal Chambers, Lalbaug, B.K.C., Bandra East, Mumbai-400012. Mumbai-400051. Pan No. Aaatt 3202 H Appellant Respondent Assessment Year: 2014-15 The Gem & Jewellery Export Dcit (Exemptions) Range- Promotion Council, 2(1), Tower-A, Aw-1010, G Block, Vs. 5Th Floor, Piramal Chambers, Bharat Diamond Bourse, Lalbaug, B.K.C., Bandra East, Mumbai-400012. Mumbai-400051. Pan No. Aaatt 3202 H Appellant Respondent

section has been accepted by the Department. been accepted by the Department. 5.6 We find that in AYs 2009 We find that in AYs 2009-10 and 2010-11, the Ld CIT(A) 11, the Ld CIT(A) allowed the claim of th allowed the claim of the assessee for exemption u/s 11 of the Act e assessee for exemption

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

15) of Act, 1961 and would not be disqualified by attracting proviso thereto. Pam 71. Entire discussion, if we summarize, can be placed in a small arena of judicial analysis, that is, a body or institution which is functioning for advancement of objects of general public utility and its activities are not in the nature of trade, business or commerce

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

15) of Act, 1961 and would not be disqualified by attracting proviso thereto. Pam 71. Entire discussion, if we summarize, can be placed in a small arena of judicial analysis, that is, a body or institution which is functioning for advancement of objects of general public utility and its activities are not in the nature of trade, business or commerce

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

15) of Act, 1961 and would not be disqualified by attracting proviso thereto. Pam 71. Entire discussion, if we summarize, can be placed in a small arena of judicial analysis, that is, a body or institution which is functioning for advancement of objects of general public utility and its activities are not in the nature of trade, business or commerce

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

15) of Act, 1961 and would not be disqualified by attracting proviso thereto. Pam 71. Entire discussion, if we summarize, can be placed in a small arena of judicial analysis, that is, a body or institution which is functioning for advancement of objects of general public utility and its activities are not in the nature of trade, business or commerce

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

15) of Act, 1961 and would not be disqualified by attracting proviso thereto. Pam 71. Entire discussion, if we summarize, can be placed in a small arena of judicial analysis, that is, a body or institution which is functioning for advancement of objects of general public utility and its activities are not in the nature of trade, business or commerce

ASSOCIATION OF MUTUAL FUNDS IN INDIA,MUMBAI vs. DCIT(E)-1(1), MUMBAI

In the result, the present appeal is allowed

section 2(15) of the Act, nonetheless the test of dominant object of an entity would be relevant to determine whether ITA. No. 5761 & 5762/Mum/2015 & 6888/Mum/2016 Assessment Years: 2011-12, 2012-13 & 2013-14 the entity is carrying on business or not. In the present case, there is little doubt that the objects of the activities of the petitioner

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. DDIT I(1), MUMBAI

In the result, all the appeals of assessee are allowed for statistical purposes

Section 2(15) clearly provides that if the aggregate value of the receipts from the activities exceeds Rs.10 lakhs, then where the object is any other object of general public utility, shall not be a charitable purpose. Here, the gross receipts of the assessee is more than Rs.10 lakhs and therefore, assessee has to be considered as non- charitable organization

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. ITO (E) 2(1), MUMBAI

In the result, all the appeals of assessee are allowed for statistical purposes

Section 2(15) clearly provides that if the aggregate value of the receipts from the activities exceeds Rs.10 lakhs, then where the object is any other object of general public utility, shall not be a charitable purpose. Here, the gross receipts of the assessee is more than Rs.10 lakhs and therefore, assessee has to be considered as non- charitable organization

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. ASST DIT I(1), MUMBAI

In the result, all the appeals of assessee are allowed for statistical purposes

Section 2(15) clearly provides that if the aggregate value of the receipts from the activities exceeds Rs.10 lakhs, then where the object is any other object of general public utility, shall not be a charitable purpose. Here, the gross receipts of the assessee is more than Rs.10 lakhs and therefore, assessee has to be considered as non- charitable organization

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. DCIT (E) 2(1), MUMBAI

In the result, all the appeals of assessee are allowed for statistical purposes

Section 2(15) clearly provides that if the aggregate value of the receipts from the activities exceeds Rs.10 lakhs, then where the object is any other object of general public utility, shall not be a charitable purpose. Here, the gross receipts of the assessee is more than Rs.10 lakhs and therefore, assessee has to be considered as non- charitable organization

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. DDIT (E) I(1), MUMBAI

In the result, all the appeals of assessee are allowed for statistical purposes

Section 2(15) clearly provides that if the aggregate value of the receipts from the activities exceeds Rs.10 lakhs, then where the object is any other object of general public utility, shall not be a charitable purpose. Here, the gross receipts of the assessee is more than Rs.10 lakhs and therefore, assessee has to be considered as non- charitable organization

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

section 2(15) as applicable in the cases of the GPUs. Ld. DR has also filed P a g e | 8 ITA No. 46,47,48 & 491/Mum/2025 The Chembur Gymkhana written submissions and further placed reliance on the decision of the co- ordinate bench in the case of DCIT(E) Vs. Association of Mutual Funds in India

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

section 2(15) as applicable in the cases of the GPUs. Ld. DR has also filed P a g e | 8 ITA No. 46,47,48 & 491/Mum/2025 The Chembur Gymkhana written submissions and further placed reliance on the decision of the co- ordinate bench in the case of DCIT(E) Vs. Association of Mutual Funds in India

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

section 2(15) as applicable in the cases of the GPUs. Ld. DR has also filed P a g e | 8 ITA No. 46,47,48 & 491/Mum/2025 The Chembur Gymkhana written submissions and further placed reliance on the decision of the co- ordinate bench in the case of DCIT(E) Vs. Association of Mutual Funds in India

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

section 2(15) as applicable in the cases of the GPUs. Ld. DR has also filed P a g e | 8 ITA No. 46,47,48 & 491/Mum/2025 The Chembur Gymkhana written submissions and further placed reliance on the decision of the co- ordinate bench in the case of DCIT(E) Vs. Association of Mutual Funds in India