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

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

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

section\n23(l)(a) of the Act., which mandates taxability of notional rent in the hands of owner\nof such house property? „\n3. Whether on the facts and circumstances of the case and law, the Ld. CIT(A) was\ncorrect in deleting the addition made on account of income from house property\ndespite the fact that the provision

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

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

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

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

section\n23(l)(a) of the Act., which mandates taxability of notional rent in the hands of owner\nof such house property? „\n3. Whether on the facts and circumstances of the case and law, the Ld. CIT(A) was\ncorrect in deleting the addition made on account of income from house property\ndespite the fact that the provision

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

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

section\n23(l)(a) of the Act., which mandates taxability of notional rent in the hands of owner\nof such house property? „\n3. Whether on the facts and circumstances of the case and law, the Ld. CIT(A) was\ncorrect in deleting the addition made on account of income from house property\ndespite the fact that the provision

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

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

section\n23(l)(a) of the Act., which mandates taxability of notional rent in the hands of owner\nof such house property? „\n3. Whether on the facts and circumstances of the case and law, the Ld. CIT(A) was\ncorrect in deleting the addition made on account of income from house property\ndespite the fact that the provision

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

Section 13(3) (b) are clearly invoked? 5. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in allowing standard deduction u/s. 24 of the Act while computing the Income from House Property

MMTIS EDUCTION & RESEARCH TRUST,MUMBAI vs. DDIT (E) I(2), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

House, Andheri (W), 12. Mumbai-400053. PAN No. AABTM 2192 E Appellant Respondent MMTI’s Education & Research Trust MMTI’s Education & Research Trust ITA Nos. 5866/M/2015, 451/M/2019 & 2974/M/2017 Assessee by : Ms. Arati Vissanji, Adv & Ms. Arati Vissanji, Adv & Mr. AmodPrabhudesai, Mr. AmodPrabhudesai, Revenue by : Mr. Manish Ajudiya, Date of Hearing Date of Hearing : 14/06/2023 : Date of pronouncement Date of pronouncement

MMTI'S EDUCATION & RESEARCH TRUST,MUMBAI vs. ITO (E) 2 (1), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

House, Andheri (W), 12. Mumbai-400053. PAN No. AABTM 2192 E Appellant Respondent MMTI’s Education & Research Trust MMTI’s Education & Research Trust ITA Nos. 5866/M/2015, 451/M/2019 & 2974/M/2017 Assessee by : Ms. Arati Vissanji, Adv & Ms. Arati Vissanji, Adv & Mr. AmodPrabhudesai, Mr. AmodPrabhudesai, Revenue by : Mr. Manish Ajudiya, Date of Hearing Date of Hearing : 14/06/2023 : Date of pronouncement Date of pronouncement

MMTIS EDUCATION AND RESEARCH TRUST,MUMBAI vs. ITO (E) 2(1), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

House, Andheri (W), 12. Mumbai-400053. PAN No. AABTM 2192 E Appellant Respondent MMTI’s Education & Research Trust MMTI’s Education & Research Trust ITA Nos. 5866/M/2015, 451/M/2019 & 2974/M/2017 Assessee by : Ms. Arati Vissanji, Adv & Ms. Arati Vissanji, Adv & Mr. AmodPrabhudesai, Mr. AmodPrabhudesai, Revenue by : Mr. Manish Ajudiya, Date of Hearing Date of Hearing : 14/06/2023 : Date of pronouncement Date of pronouncement

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

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

house for faculty and sample copies of requisition slips were submitted before the A.O. during the course of reassessment proceedings. 4) The applicability of Section 13(2)(b) arises when any property

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

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

house for faculty and sample copies of requisition slips were submitted before the A.O. during the course of reassessment proceedings. 4) The applicability of Section 13(2)(b) arises when any property

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

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

house for faculty and sample copies of requisition slips were submitted before the A.O. during the course of reassessment proceedings. 4) The applicability of Section 13(2)(b) arises when any property

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

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

house for faculty and sample copies of requisition slips were submitted before the A.O. during the course of reassessment proceedings. 4) The applicability of Section 13(2)(b) arises when any property

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 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property. 13

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 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property. 13

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 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property. 13

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 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property. 13