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

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

Charitable Trust-Exemption under s. 11- Bar of s. 13(1)(c)- Assessee society and using the residential house of its chairman as a guest- house for accommodating the chairman and governing council members whenever they visited Madras and also to her guests-It was not used as exclusive residence of the chairman after it was acquired on lease

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

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

Charitable Trust-Exemption under s. 11- Bar of s. 13(1)(c)- Assessee society and using the residential house of its chairman as a guest- house for accommodating the chairman and governing council members whenever they visited Madras and also to her guests-It was not used as exclusive residence of the chairman after it was acquired on lease

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

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

Charitable Trust-Exemption under s. 11- Bar of s. 13(1)(c)- Assessee society and using the residential house of its chairman as a guest- house for accommodating the chairman and governing council members whenever they visited Madras and also to her guests-It was not used as exclusive residence of the chairman after it was acquired on lease

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

houses into the Trust panjrapole. The Trust provides such animals and birds with medical care, food and shelter." This shows that the Trust was created/established for charitable purposes. Thereafter, the Commissioner of Income Tax (Appeals) as well as the Tribunal have decided the appeal before them by placing reliance upon the binding decision of this Court in the case "VallabhdasKarsondasNatha

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

houses into the Trust panjrapole. The Trust provides such animals and birds with medical care, food and shelter." This shows that the Trust was created/established for charitable purposes. Thereafter, the Commissioner of Income Tax (Appeals) as well as the Tribunal have decided the appeal before them by placing reliance upon the binding decision of this Court in the case "VallabhdasKarsondasNatha

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

houses into the Trust panjrapole. The Trust provides such animals and birds with medical care, food and shelter." This shows that the Trust was created/established for charitable purposes. Thereafter, the Commissioner of Income Tax (Appeals) as well as the Tribunal have decided the appeal before them by placing reliance upon the binding decision of this Court in the case "VallabhdasKarsondasNatha

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

houses into the Trust panjrapole. The Trust provides such animals and birds with medical care, food and shelter." This shows that the Trust was created/established for charitable purposes. Thereafter, the Commissioner of Income Tax (Appeals) as well as the Tribunal have decided the appeal before them by placing reliance upon the binding decision of this Court in the case "VallabhdasKarsondasNatha

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

property, attribute, that which must exist as the occasion or concomitant of something else; that which is requisite in order that something else should take effect; an essential qualification; stipulation; terms specified; a clause in a contract, or agreement, which has for its object to suspend, to defeat, or in some way to modify, the principal obligation". 42. From

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

property, attribute, that which must exist as the occasion or concomitant of something else; that which is requisite in order that something else should take effect; an essential qualification; stipulation; terms specified; a clause in a contract, or agreement, which has for its object to suspend, to defeat, or in some way to modify, the principal obligation". 42. From

SOLA HAKIM MEDICAL RESEARCH TRUST, MUMBAI vs. DIT (E), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm Sola Hakim Medical Vs. The Director Of Income- Research Trust Tax(Exemption), Mumbai 9, Hamton Court Colaba, Mumbai – 400 005 Pan/Gir No.Aacts2195J (Appellant) .. (Respondent)

Housing Society Limited. 9. The applicant submits that during the course of time, a Deed of Conveyance . came to be executed on 9th December, 1989 which mentions the remaining lands for which the sanction was granted except the land in question which remained inadvertently to be covered under the Deed of Conveyance. A copy of the Deed of Conveyance

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

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

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

house legal or tax expert. Hence, after the receipt of impugned orders, it took some time for the assessee trust to understand the legal recourse available to it and to file appeal after consulting the tax counsel. It has resulted in a marginal delay of 32 days in filing these appeals. Accordingly, it is stated that the delay

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

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

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

house legal or tax expert. Hence, after the receipt of impugned orders, it took some time for the assessee trust to understand the legal recourse available to it and to file appeal after consulting the tax counsel. It has resulted in a marginal delay of 32 days in filing these appeals. Accordingly, it is stated that the delay

ADIT (E) RG I, MUMBAI vs. MEHTA CHARITY TRUST, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri B.R. Baskaranassessment Year: 2004-05 The Ddit(E)I(1), Mehta Charity Trust, R. No.504, Piramal Top Floor, Mehta Mahal, 15Th बनाम/ Chambers, 5Thfloor, Parel, Mathew Road, Opera House, Vs. Mumbai-400012 Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaatm5060A

House, Vs. Mumbai-400012 Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAATM5060A राज"व क" ओर से / Revenue by Shri M. Salman Khan & Shri Akhilendra Yadav - DR "नधा"रती क" ओर से / Assessee by Shri Vijay Kothari 11/03/2016 सुनवाई क" तार"ख / Date of Hearing : 11/03/2016 आदेश क" तार"ख /Date of Order: आदेश

DCIT(E)-2(1), MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bledcit (E) – 2(1) V. Nehru Centre Room No. 519, 5Th Floor Discovery Of India Building Piramal Chambers, Lalbaug 13Th Floor, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai – 400 012 Pan: Aaatn2536J (Appellant) (Respondent) Assessee By : Shri Dilip Thakkar Department By : Shri Dilipkumar Shah

Charitable Activities. These rental —receipts were not received or shared by any of the Members who were in principle involved with the Activities of the Trust as is the normal practice in Business / Commercial. All the Trustees of the Trust are Eminent Persons (Enclosure - D) and cannot by any stretch imagination be considered as involved with the Trust

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO (EXEMPTION), WARD-2(1), MUMBAI

In the result, appeal filed is dismissed in the above terms

Charitable Trust; A.Y. 2014-15 and A.Y. 2015-16 scrutiny during the course of scrutiny proceedings, the Ld. AO noticed that the assessee has computed income received from property held under trust, under the normal provisions of the Act, instead of commercial principles in respect of \"Income from house

SETH WALCHAND HIRACHAND MEMORIAL TRUST,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

House, 11th Floor, 5th Floor, Piramal Chambers, 247 Park, L.B.S. Marg, Parel, Lalbaug Vikhroli (West) Mumbai - 400012 Mumbai - 400083 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATW0014E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee by: Ms. Vaibhavi Patel Revenue by: Shri M. C. Omi Ningshan सुनवाई की तारीख / Date of Hearing: 05.01.2017 घोषणा की तारीख /Date of Pronouncement: 29.03.2017 आदेश

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO EXEM WARD 2(1), CUMBALLA HILL, MUMBAI

Charitable Trust; A.Y. 2014-15 and A.Y. 2015-16\nscrutiny during the course of scrutiny proceedings, the Ld. AO noticed\nthat the assessee has computed income received from property held\nunder trust, under the normal provisions of the Act, instead of\ncommercial principles in respect of “Income from house

ITO EXEMPTION 2 4 MUMBAI, MUMBAI vs. VAIBHAV MEDICAL AND EDUCATION FOUNDATION, MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

property of the trust is held for charitable purpose, no deduction under section 24 of the Act would be available. Thus, the learned CIT(A) held that the provisions of section 24 of the Act will also apply to income from house

JAMSETJI TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

House, Homi Mody Street Mumbai 400 001 Sir, Sub: Show cause for cancellation u/s 12AA of registration granted under section 12A to Navajibai Ratan Tata Trust- reg- Kindly refer to the above. 2. Navajibai Ratan Tata Trust was granted registration under section 12 A of the Income Tax Act, by the Commissioner of Income Tax, Bombay City-IV, Bombay vide