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

ac) of sub- section (1) of section 12A, shall,— (a) where the application is made under sub-clause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five years;” 6. Therefore, according to him, in terms of the above procedural provision, the Ld. CIT has to only pass an order

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-1(1), MUMBAI, MUMBAI vs. ALL INDIA GEM AND JEWELLERY DOMESTIC COUNCIL, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

House, Road), Charni Road (East), Mumbai-400026. Mumbai-400 004. PAN NO. AAFCA 3001 P Appellant Respondent : Mr. Firoz Andhyarujina Assessee by Revenue by : Mr. Surendra Mohan, Sr. DR : 01/10/2025 Date of Hearing Date of pronouncement : 24/12/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated 29.05.2025 passed by the Ld. Commissioner

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 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

House, Homi Mody Street, Mumbai-400 001 Date of Application : 31.03.2015 Date of Order : 10.11. 2015 ITA Nos 1423, 1424 and 1535/Mum/2018 Assessment years: 2011-12 and 2012-13 Page 22 of 51 With reference to your application dated 31.03.2015, the undersigned is directed to convey that under the proviso to clause (c) of sub-section (1) of Section

DCIT (EXEMPTIONS)-2(1), MUMBAI vs. TATA EDUCATION AND DEVEOPMENT TRUST, MUMBAI

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

House, Homi Mody Street, Mumbai-400 001 Date of Application : 31.03.2015 Date of Order : 10.11. 2015 ITA Nos 1423, 1424 and 1535/Mum/2018 Assessment years: 2011-12 and 2012-13 Page 22 of 51 With reference to your application dated 31.03.2015, the undersigned is directed to convey that under the proviso to clause (c) of sub-section (1) of Section

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

House, Homi Mody Street, Mumbai-400 001 Date of Application : 31.03.2015 Date of Order : 10.11. 2015 ITA Nos 1423, 1424 and 1535/Mum/2018 Assessment years: 2011-12 and 2012-13 Page 22 of 51 With reference to your application dated 31.03.2015, the undersigned is directed to convey that under the proviso to clause (c) of sub-section (1) of Section

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

Ac. [Emphasis supplied] (b) Shri Vile Parle Kelvani Mandal 378 ITR 593 (Bom) which held as under:- “The educational institutions require funds. The Income is generated form giving various halls and properties of the educational institution on rental only on Saturdays and Sundays and on public holidays when they are not required for educational activities then, this cannot be said

BANK OF INDIA RETIRED EMPLOYEES MEDICAL ASSISTANTCE SCHEME,MUMBAI vs. DIT (E), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

House, C-5, “G” Block, Bandra- Kurla Complex, Bandra (E), Mumbai 400 051. PAN : AABTB3373J (Appellant) Appellant by : Shri Vijay Mehta Respondent by : Shri Purushottam Tripuri Date of Hearing : 06/07/2018 Date of Pronouncement : 03/10/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal filed by the assessee pertaining to Assessment Year 2011-12 is directed against