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

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

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

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

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

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

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

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

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

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

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

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

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

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

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

c) and s. 13(2) were ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation

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

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS) RANGE-II(NOW ASSESSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS) RANGE-II(NOW ASSESSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

c-8 Big Spalsh , navi Mumbai based on the property tax bill the deemed annual value was estimated at ₹ 73,722/– and [6] property flat number 16 Model House sion annual value was determined at ₹ 272,727/– based on income offered as deemed rent of ₹ 3 lakhs in assessment year 2016 – 17. Accordingly income from house property was added