SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

disallowed exemption of dividend under section 10(34). Learned Commissioner does not dispute these facts but adds that the Assessing Officer did not examine the fundamental question as to whether these shareholdings, as on 1st June 1973, were part of the corpus or not. Unless, according to the learned Commissioner, these shareholdings were held to be part of the corpus

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

disallowed exemption of dividend under section 10(34). Learned Commissioner does not dispute these facts but adds that the Assessing Officer did not examine the fundamental question as to whether these shareholdings, as on 1st June 1973, were part of the corpus or not. Unless, according to the learned Commissioner, these shareholdings were held to be part of the corpus

MMTI'S EDUCATION & RESEARCH TRUST,MUMBAI vs. ITO (E) 2 (1), MUMBAI

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

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

section 13(1)(c)(li) and 13(2)c) in relation to payments made to "Specified Persons" u/s. 13(3) without payments made to "Specified Persons" u/s. 13(3) without payments made to "Specified Persons" u/s. 13(3) without considering evidences and s considering evidences and submissions which proves that ubmissions which proves that these payments made were

MMTIS EDUCATION AND RESEARCH TRUST,MUMBAI vs. ITO (E) 2(1), MUMBAI

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

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

section 13(1)(c)(li) and 13(2)c) in relation to payments made to "Specified Persons" u/s. 13(3) without payments made to "Specified Persons" u/s. 13(3) without payments made to "Specified Persons" u/s. 13(3) without considering evidences and s considering evidences and submissions which proves that ubmissions which proves that these payments made were

MMTIS EDUCTION & RESEARCH TRUST,MUMBAI vs. DDIT (E) I(2), MUMBAI

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

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

section 13(1)(c)(li) and 13(2)c) in relation to payments made to "Specified Persons" u/s. 13(3) without payments made to "Specified Persons" u/s. 13(3) without payments made to "Specified Persons" u/s. 13(3) without considering evidences and s considering evidences and submissions which proves that ubmissions which proves that these payments made were

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

Appeal of the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble & Media Research Users Council V. Addl. Dit(E)– 1(1) 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent) Media Research Users Council V. Addl. Dit(E)– Range 1 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent)

section ' 3(3)(a), read with 13(1)(c){ii) of the Income-tax Act, 1961” 6.16 It was further contended by the assessee that : “Had IRS 2001 and IRS 2002 achieved the same subscription amount as above IRS2007), the effective rate of payment to the earlier research Agencies would we peen....” comparable The assessee at one point of argument

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. ADDL DIT (E) RG 1, MUMBAI

Appeal of the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble & Media Research Users Council V. Addl. Dit(E)– 1(1) 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent) Media Research Users Council V. Addl. Dit(E)– Range 1 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent)

section ' 3(3)(a), read with 13(1)(c){ii) of the Income-tax Act, 1961” 6.16 It was further contended by the assessee that : “Had IRS 2001 and IRS 2002 achieved the same subscription amount as above IRS2007), the effective rate of payment to the earlier research Agencies would we peen....” comparable The assessee at one point of argument

J.R.D. TATA TRUST,MUMBAI vs. ITO (E) - 2(4) (NOW ASSSESSED BY THE DCIT (E) 2(1), MUMBAI

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

3)(b) as it has contributed to assessee trust more than Rs 50.000/-. In view of the above, the AO disallowed exemption u/s 11 on dividend income of Its. 4,81,332/- and Rs. 13,05,04,610/-. The income of the assessee was charged at Maximum Marginal Rate u/s 164(2) of the Income Tax Act.” 17. I noted

DCIT (E)- 2(1), MUMBAI vs. J.R.D TATA TRUST , MUMBAI

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

3)(b) as it has contributed to assessee trust more than Rs 50.000/-. In view of the above, the AO disallowed exemption u/s 11 on dividend income of Its. 4,81,332/- and Rs. 13,05,04,610/-. The income of the assessee was charged at Maximum Marginal Rate u/s 164(2) of the Income Tax Act.” 17. I noted

ITO (E) 1(2), MUMBAI vs. CANCER AID & RESEARCH FOUNDATION, MUMBAI

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

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 Income Tax Officer Cancer Aid & Research (Exemption)-1(2), Foundation, बनाम/ Room No.501, 5Th Floor, 10Th Floor, Bridge View, Vs. Piramal Chamber, Lalbaug, 16 Hansraj Lane, Byculla, Mumbai-400012 Mumbai-400027 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaatc3013B

c)(ii) and section 13(2((g) r.w.s. 13(3)(cc) of the Act., hence the A.O. has rightly disallowed

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

R.D.TATA TRUST,MUMBAI vs. ITO (E)-2(2) (NOW ASSESSED BY THE ASSTT.CIT 17(3)), MUMBAI

Accordingly, Ground No.3 to 5 raised by the Revenue are dismissed

c) of the Act provides that benefit of Section 11 shall not be available in respect of income of the trust applied for the direct or indirect benefit of person specified in Section 13(3) of the Act. Section 13(2)(h) of the Act creates a deeming fiction by virtue of which the income of a trust is deemed

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

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

3) of the Act, and rejected exemption claimed u/s 11 of the Income Tax Act, 1961 by invoking provisions of section 13(1)(c ) and 13(2) of the Act, for the reasons of siphoning of funds of the trust for ultimate benefit of trustees and for non genuine activities. The AO has determined total income by making additions towards

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

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

3) of the Act, and rejected exemption claimed u/s 11 of the Income Tax Act, 1961 by invoking provisions of section 13(1)(c ) and 13(2) of the Act, for the reasons of siphoning of funds of the trust for ultimate benefit of trustees and for non genuine activities. The AO has determined total income by making additions towards

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

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

3) of the Act, and rejected exemption claimed u/s 11 of the Income Tax Act, 1961 by invoking provisions of section 13(1)(c ) and 13(2) of the Act, for the reasons of siphoning of funds of the trust for ultimate benefit of trustees and for non genuine activities. The AO has determined total income by making additions towards

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

3) of the Act, and rejected exemption claimed u/s 11 of the Income Tax Act, 1961 by invoking provisions of section 13(1)(c ) and 13(2) of the Act, for the reasons of siphoning of funds of the trust for ultimate benefit of trustees and for non genuine activities. The AO has determined total income by making additions towards