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

House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumballa Hills, Peddar Road, Mumbai-400026. Appellant) : Respondent) Appellant/Assessee by : Shri P. J. Pardiwala a/w Shri Sukhsagar Syal, AR Revenue/Respondent by : Shri Sanyogita Nagpal, CIT-DR Date of Hearing : 22.07.2024 Date of Pronouncement 26.08.2024 : Per Padmavathy S, AM: 1. These

ITO(E)-1(1), MUMBAI, MUMBAI vs. BHAVITHA FOUNDATION, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22

houses in India for residential purposes and which is eligible for deduction purposes and which is eligible for deduction under clause (viii) of under clause (viii) of sub-section (1) of section 36;" section (1) of section 36;" It is pertinent that receipt of shares as corpus donation is in It is pertinent that receipt of shares as corpus donation

RATAN TATA TRUST,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

Housing & Urban Development Corporation 2,23,51,249 11(5)(ixa) Ltd HDFC Bank Ltd 3,34,48,993 11(5)(iii) ICICI Bank Ltd 71,25,000 11(5)(iii) Barclays Bank PLC 90,41,992 11(5)(iii) IDBI Bank Ltd 1,35,47,652 11(5)(iii) Interest on short term deposits with: HDFC Bank

J.R.D TATA TRUST ,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

Housing & Urban Development Corporation 2,23,51,249 11(5)(ixa) Ltd HDFC Bank Ltd 3,34,48,993 11(5)(iii) ICICI Bank Ltd 71,25,000 11(5)(iii) Barclays Bank PLC 90,41,992 11(5)(iii) IDBI Bank Ltd 1,35,47,652 11(5)(iii) Interest on short term deposits with: HDFC Bank

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

House, 24, Homi Commissioner of Income-tax Mody Street, Fort, Vs. (Exemptions)-2(1), Mumbai, Mumbai-400 001 Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) अपीलाथी की ओर े / Appellant by : Shri Percy Pardiwala, Sukh Sagar Sayal, ARs प्रत्यथी की ओर े / Respondent by : Shri Rajat Mittal, DR ुनवाई की तारीख / Date of hearing: 24.06.2019 घोषणा की

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

House, 24, Homi Commissioner of Income-tax Mody Street, Fort, Vs. (Exemptions)-2(1), Mumbai, Mumbai-400 001 Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) अपीलाथी की ओर े / Appellant by : Shri Percy Pardiwala, Sukh Sagar Sayal, ARs प्रत्यथी की ओर े / Respondent by : Shri Rajat Mittal, DR ुनवाई की तारीख / Date of hearing: 24.06.2019 घोषणा की

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

ASST CIT (E) I(1),MUMBAI vs. JAMSHETJEE TATA TRUST, MUMBAI

House, Piramal Chamber, Lalbaug, Vs 24, Homi Mody Street Mumbai-400 012. Mumbai-400 001. PAN:AAATJ 0095 N (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee by : Shri Dilip J. Thakkar िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue by : Shri Alok Johri-DR सुनवाई सुनवाई क" क" तारीख तारीख / Date

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

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

D E R PER BENCH :- 01. These are four appeals filed by the Dy. Commissioner of Income-tax (Exemption), 2(1)(1), Mumbai, (the learned Assessing Officer) against the order passed by the National Faceless Appeal Centre, Delhi, wherein the appeal of the assessee filed against the assessment order passed under Section 143(3) read with section

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

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

D E R PER BENCH :- 01. These are four appeals filed by the Dy. Commissioner of Income-tax (Exemption), 2(1)(1), Mumbai, (the learned Assessing Officer) against the order passed by the National Faceless Appeal Centre, Delhi, wherein the appeal of the assessee filed against the assessment order passed under Section 143(3) read with section

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

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

D E R PER BENCH :- 01. These are four appeals filed by the Dy. Commissioner of Income-tax (Exemption), 2(1)(1), Mumbai, (the learned Assessing Officer) against the order passed by the National Faceless Appeal Centre, Delhi, wherein the appeal of the assessee filed against the assessment order passed under Section 143(3) read with section

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

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

D E R PER BENCH :- 01. These are four appeals filed by the Dy. Commissioner of Income-tax (Exemption), 2(1)(1), Mumbai, (the learned Assessing Officer) against the order passed by the National Faceless Appeal Centre, Delhi, wherein the appeal of the assessee filed against the assessment order passed under Section 143(3) read with section

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

d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 23. Section 19 of the Sai Baba Trust Act further provides that there shall be a Bhakta Mandal which shall recommend about ceremonies, festivals and poojas

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

d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 23. Section 19 of the Sai Baba Trust Act further provides that there shall be a Bhakta Mandal which shall recommend about ceremonies, festivals and poojas

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

d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 23. Section 19 of the Sai Baba Trust Act further provides that there shall be a Bhakta Mandal which shall recommend about ceremonies, festivals and poojas

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

d. to provide meals to the devotees and to run Annachatra, e. for propagating the teaching of Shree Sai Baba.” 26 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 23. Section 19 of the Sai Baba Trust Act further provides that there shall be a Bhakta Mandal which shall recommend about ceremonies, festivals and poojas

TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

property held under trust, applied for the purposes of specified under section 11(1)(c)(i) and (ii), shall not be included in the total income of the person in receipt of such income, it shall not be excluded from the total income of the person in receipt of such income. The Assessing Officer further noticed that as no such

TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

property held under trust, applied for the purposes of specified under section 11(1)(c)(i) and (ii), shall not be included in the total income of the person in receipt of such income, it shall not be excluded from the total income of the person in receipt of such income. The Assessing Officer further noticed that as no such