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

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

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

ARIHANT DEVELOPERS ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

11\nITA No. 3395, 3396, 3397, 3398/Mum/2024\nΑ.Υ. 2012-13, 2014-15, 2015-16, 2017-18\nArihant Developers, Mumbai\nrental income generated in the course of the business has to be taxed as\nbusiness income and not as income from house property, it is submitted\nthat the apprehension of the Ld. AO is factually incorrect. It is submitted\nthat

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

THE PHOENIX MILLS LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

section (2) of section 14A. In other words, disallowance u/s 14A(l) can only be triggered, once the conditions laid down under sub- section (2) are satisfied. To work out the disallowance under Rule 8D(2) 52 M/s. The Phoenix Mills Ltd. and for its. quantification, the Assessing Officer has to first examine the accounts of the assessee and also

NAVAJBAI RATAN TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Page 2 Of 47 1 A) The Impugned Order Dated 31.10.2019 Passed By The Learned Principal Commissioner Of Income-Tax-17 ('Pcit') Under Section 12Aa(3)/(4) Of The Income-Tax Act, 1961 ('Ita') Cancelling The Registration Of The Appellant Is Without Jurisdiction And, Hence, Void Ab Initio.

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- Page 12 of 47 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

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

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

TATA SOCIAL WELFARE 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

SARVAJANIK SEVA 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

R D 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