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

House of Parliament would not, however, prevent the courts from scrutinising the validity of the rules and holding them to be ultra vires if on such scrutiny the rules are found to be beyond the rule-making power of the Central Government. Thus, section 296 does not add any greater force to the rules than what they ordinarily have

DY CIT CC 1(4), MUMBAI vs. M/S ULTRATECH CEMENT LTD , MUMBAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

12A) of section 80IA of the IT Act, merely neutralises applicability of sub-section (12) and does not disentitle the successor entities to claim deduction in accordance with section 80IA of the IT Act. Accordingly, AO is directed to allow the deduction as claimed by the assessee with respect to eligible units acquired from SCL. Accordingly, Ground no.1

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CC 1(4), MUMBAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

12A) of section 80IA of the IT Act, merely neutralises applicability of sub-section (12) and does not disentitle the successor entities to claim deduction in accordance with section 80IA of the IT Act. Accordingly, AO is directed to allow the deduction as claimed by the assessee with respect to eligible units acquired from SCL. Accordingly, Ground no.1

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

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE 2(1) , MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Amit Shukla & Shri Girish Agrawal

House 24, Mumbai Vs. Homi Mody Street, Fort, Mumbai- 400001 (PAN : AAATT9835A) (Appellant) (Respondent) Present for: Assessee : Shri P.J. Pardiwala, Advocate a/w Shri Sukhsagar Syal, Shri Atul Suraiya and Shri T.P. Ostwal, CAs Revenue : Shri Ritesh Misra, CIT DR Date of Hearing : 09.06.2025 Date of Pronouncement : 25.08.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER

ASSITANT COMMISSIONER OF INCOME TAX, KAUTILYA BHAVAN BANDRA MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Amit Shukla & Shri Girish Agrawal

House 24, Mumbai Vs. Homi Mody Street, Fort, Mumbai- 400001 (PAN : AAATT9835A) (Appellant) (Respondent) Present for: Assessee : Shri P.J. Pardiwala, Advocate a/w Shri Sukhsagar Syal, Shri Atul Suraiya and Shri T.P. Ostwal, CAs Revenue : Shri Ritesh Misra, CIT DR Date of Hearing : 09.06.2025 Date of Pronouncement : 25.08.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 17(3), MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Amit Shukla & Shri Girish Agrawal

House 24, Mumbai Vs. Homi Mody Street, Fort, Mumbai- 400001 (PAN : AAATT9835A) (Appellant) (Respondent) Present for: Assessee : Shri P.J. Pardiwala, Advocate a/w Shri Sukhsagar Syal, Shri Atul Suraiya and Shri T.P. Ostwal, CAs Revenue : Shri Ritesh Misra, CIT DR Date of Hearing : 09.06.2025 Date of Pronouncement : 25.08.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

12A of the Act and\nincorporated with the main object of promoting education. The assessee is part of\nD Y Patil group of charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder Section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\nof search as per the proviso to section 153C

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

12A of the Act and\nincorporated with the main object of promoting education. The assessee is part of\nD Y Patil group of charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\nof search as per the proviso to section 153C

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

12A of the Act and\nincorporated with the main object of promoting education. The assessee is part of\nD Y Patil group of charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\nof search as per the proviso to section 153C

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\n8\nITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025\nRamrao

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\n9\nITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025\nRamrao

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

12A of the Act and\nincorporated with the main object of promoting education. The assessee is part of\nD Y Patil group of charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

12A of the Act and\nincorporated with the main object of promoting education. The assessee is part of\nD Y Patil group of charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees

DCIT CENTRAL CIRCLE 7 1, MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nSection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\n9\nITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025\nRamrao