DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-1(1), MUMBAI, MUMBAI vs. ALL INDIA GEM AND JEWELLERY DOMESTIC COUNCIL, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

ac large. Thus, it is not a charitable organization and its activities are in tivities are in the nature of business activities, hit by the 1st proviso to section 2(15) of the nature of business activities, hit by the 1st proviso to section 2(15) of the nature of business activities, hit by the 1st proviso to section

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

ac)(i) of the Act are restored. In the result, grounds of appeal Nos. 2 to 22 taken by the assessee are allowed.” 21 Aditya Birla Education Trust b. Proposition 2: Violation of s. 13(1)(b) cannot be the basis for denial of approval/registration u/s. 12AB of the assessee's modified objects. Gohilwad Vankar Samaj Seva Trust

SHAMKRIS CHARITY FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTION , MUMBAI

The appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Justice (Retd.) C V Bhadangms Padmavathy S, Am

ac) of sub- section (1) of section 12A 2. It has been noted that at times trusts or institutions are unable to file application within specified timelines. In case a trust or institution is unable to apply within time specified, it may become liable to tax on accreted income as per provisions of Chapter

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

In the result, both the appeals of the assessee are treated as allowed

disallowance of exemption u/s.11 of the\nAct and cannot be a ground for rejection of registration u/s.12A.\nGround - 4 - Without prejudice to the above, out of abundant\nprecaution and in good faith, the appellant is in the process of\nundertaking necessary amendments to the object clause of\nmemorandum of association to address the concerns raised by the\nHon. CIT (Exemptions

ST. THOMAS CHURCH,MUMBAI vs. ITO EXEMPTION WARD 2(4), MUMBAI

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

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 296/Mum/2025 (नििाारण वर्ा / Assessment Year: 2022-23) St Thomas Church V/S. Income Tax Officer 1, Church Road, बिाम (Exemptions) Ward 2(4), Goregaon (East), Mumbai Mumbai 400063 6Th Floor, Cumballa Hill, Mtnl Te Building, Pedder Road, Mumbai 400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4878R Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Ms. Vasanti Patel-Adv राजस्व की ओर से /Revenue By: Shri Hemanshu Joshi, Cit Dr

12A(1)(ac)(i) of the Income Tax Act vide certificate dated 23.09.2021 valid for A.Ys 2022-23 to 2026-27. The assessee filed return declaring income of Rs. 54,392/- for AY 2022-23 on 07.11.2022. The Centralised Processing Centre, Bangalore (CPC) issued intimation u/s. 143(1) dated 19.07.2023 making addition by disallowing the entire amount of Rs. 1

THE UNITED WORLD COLLEGE COMMITTEE (INDIA),MUMBAI vs. ACIT EXEM. CIRCLE 2 MUMBAI, MUMBAI

In the result, the appeal of the assessee is a In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2016-17 The United World College Committee Acit Exem., Circle 2, (India), Piramal Chambers, Lal Baug, Vs. Ground Floor, Mahindra Towers, Parel, Worli, Mumbai-400012. Mumbai-400018. Pan No. Aaatt 3774 C Appellant Respondent

1), read with the Explanation to that sub-section, which is not applied, but is accumulated or set apart, to section, which is not applied, but is accumulated or set apart, to section, which is not applied, but is accumulated or set apart, to any trust or institution registered under section 12AA or to any fund or or institution registered

MR. SAURABH ANIL GANDHI ,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(3), MUMBAI

In the result, the appeal by the assessee is dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailmr. Saurabh Anil Gandhi A-502 Chanakya Chs Ltd. Mahavir Nagar, Opp. Ekta Nagar, New Link Road, Kandivali West, Mumbai- 400067 ............... Appellant Pan: Aelpg7302J

AC of the Act, and all the donations received in cheque were returned in cash to all the donors after deducting normal commission, notice under section 148 of the Act was issued to the assessee on 28/03/2016. Accordingly, the proceedings under section 147 of the Act were initiated. In response to the notice, the assessee requested to treat the return

BAB-E-REHMAT EDUCATIONAL SOCIETY,MUMBRA THANE vs. AO EXEMTION WARD THANE, QUERESHI MANSION

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

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm Bab-E-Rehmat Educational Society Ao Exemption Ward Thane Fakir Shah Baba Hill Road, Near Darul Falah, Near Sahil Hotel, Kausa, Vs. Mumbai – 400612. Pan/Gir No. Aabtb7190H (Appellant) : (Respondent) Assessee By : Shri Himanshu Gandhi Respondent By : Shri Leyaqat Ali Aafaqui, Sr. Ar. Date Of Hearing : 23.06.2025 Date Of Pronouncement : 24.06.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Addl/Jcit (A)-2, Bengaluru (‘Ld. Cit(A)’ For Short), Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2023-24. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1) Rejection Of Approval Claimed U/S 12Aa Is Bad In Law Assessee Having Exemption Certificate U/S 12Aa Dated 25 April 2016, As Per Old Registration Process Once An Organization Obtains Section 12Aa Registration, The Validity Of The Registration Is Perpetual Unless It Is Cancelled Or Revoked By The Income Tax Department. Unlike Certain Registrations Requiring Periodic Renewal, Section 12Aa Of Income Tax Act Has No Expiration Date Or A Specific Time Limit. Which Is Valid For Life Time Of Society/Trust That Means Appellant Is Eligible For 12Aa Registration Till Cancellation Or Revoked By The Income Tax Department. Bad-E-Rehmat Educational Society

disallowed. Annadaneshwara Charitable Trust v. Income-lax Officer [2023] (Bangalore - Trib.) It was held that in the absence of the registration under the relevant sections, there cannot be any application of income. However, the gross receipts cannot be taxed in the hands of the assessee trust. The income earned by the assessee and expenditure relatable to the earning of such

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

disallowing inflated expenses. 12. Both the above grounds being related and consequential to the issue of registration are adjudicated together as the facts are intertwined basically based on the findings during survey operation. 13. It is noticed that the ld.CIT(A) has duly deliberated on the issue at length in the appellate order. He observed that during the survey

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

disallowing inflated expenses. 12. Both the above grounds being related and consequential to the issue of registration are adjudicated together as the facts are intertwined basically based on the findings during survey operation. 13. It is noticed that the ld.CIT(A) has duly deliberated on the issue at length in the appellate order. He observed that during the survey

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

disallowing inflated expenses. 12. Both the above grounds being related and consequential to the issue of registration are adjudicated together as the facts are intertwined basically based on the findings during survey operation. 13. It is noticed that the ld.CIT(A) has duly deliberated on the issue at length in the appellate order. He observed that during the survey

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

disallowing inflated expenses. 12. Both the above grounds being related and consequential to the issue of registration are adjudicated together as the facts are intertwined basically based on the findings during survey operation. 13. It is noticed that the ld.CIT(A) has duly deliberated on the issue at length in the appellate order. He observed that during the survey

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

disallowing inflated expenses.\n\n12. Both the above grounds being related and consequential to the\nissue of registration are adjudicated together as the facts are intertwined\nbasically based on the findings during survey operation.\n\n13. It is noticed that the ld.CIT(A) has duly deliberated on the\nissue at length in the appellate order. He observed that during

MUMBRA SHIKHSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

disallowing inflated expenses.\n\n12. Both the above grounds being related and consequential to the\nissue of registration are adjudicated together as the facts are intertwined\nbasically based on the findings during survey operation.\n\n13. It is noticed that the ld.CIT(A) has duly deliberated on the\nissue at length in the appellate order. He observed that during

BOMBAY EAST ROTARY CHARITABLE TRUST ,MUMBAI vs. INCOME TAX OFFICER WARD 1(1), MUMBAI

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

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2022-23 Bombay East Rotary Income Tax Officer, Charitable Trust Ward 1(1), Sahakar Bhavan, Mumbai Kurla Industrial Estate Vs. L.B.S Marg, Ghatkopar, Mumbai - 400086 (Pan: Aaatb3999H) (Appellant) (Respondent)

disallowance was made of Rs.11,56,327/- for the option exercised by the assessee u/s. 11(1). 3.2. In the first appeal, ld. CIT(A) noted that assessee did not file any application in Form 10A for re-registration within three months from 01.04.2021 u/s. 12A(1)(ac) to obtain registration u/s. 12AB, to avail exemption u/s. 11. Since there

HARMONY FOUNDATION,MUMBAI vs. ITO EXEM WARD 1(3), MUMBAI

In the result, the appeal filed by the Assessee is allowed

12A under registration No.40409 and u/s 80G of the Act.\nThe Assessee trust is also registered with the charity Commissioner,\nMumbai and is engaged in the charitable activities. The main objects\nof the trust are:\n“i). To establish communal harmony between various\ncommunities, castes and work towards for the benefit of all the\ncommunities without any discrimination

FANCY REHABILITATION TRUST,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX , MUMBAI

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

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhfancyrehabilitationtrust, Vs. I T O (Exem), Ward 2(3), Cumballa Hill,Mtnl Te Sewri Cross Road, Near Building, Pedderroad, Bdd Chawl No. 9, Drgopalrao D Marg, Sewri (W), Mumbai–400026. Mumbai-400015. Pan/Gir No. Aaatf0598C (अपीलाथ"/Appellant) (""यथ"/Respondent)

Ac. The assessee has raised the following grounds of appeal: 1. Ground No. 1 In the facts and circumstances of the case and in law, the learned Joint C.I.T. (Appeal) has erred in dismissing the appeal and not condoning the delay in filing the appeal without appreciating the fact that: The appellant is a charitable trust The Assessing Officer

INCOME TAX OFFICER (EXEMPTION)-2(3), MUMBAI vs. SATVICHAR DARSHAN, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

12A of the Income Tax Act, 1961 under\nRegistration No. TR/1456 dated 30.09.1974 and has also registered with the Charity\nCommissioner, Mumbai claiming exemption u/s. 11 of the Act. The assessee had filed its\nreturn of income dated 19.09.2015 along with the income and expenditure account,\nbalance sheet and audit report in Form No. 10B declaring total income