SHREE SAI BABA SANTHAN TRUST MUMBAI ,MUMBAI vs. DCIT(EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

charitable and\nreligious trust u/s 10(23C) of the Act. If both these approvals granted by\nthe income tax authorities are read together, there should not be any\ndoubt that they have recognized the assessee trust existing “wholly for\ncharitable and religious purposes”. Accordingly, had the AO considered\nboth these approvals, he would not have entertained the belief that

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

charitable and\nreligious trust u/s 10(23C) of the Act. If both these approvals granted by\nthe income tax authorities are read together, there should not be any\ndoubt that they have recognized the assessee trust existing “wholly for\ncharitable and religious purposes”. Accordingly, had the AO considered\nboth these approvals, he would not have entertained the belief that

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

reassessment proceedings, verification under section 133(6) was attempted in respect of the donee Trust; however, the 133(6) was attempted in respect of the donee Trust; however, the 133(6) was attempted in respect of the donee Trust; however, the notice was returned unserved with th notice was returned unserved with the remark “Trust left”. e remark “Trust left

RAVINDRA K RESHAMWALA,MUMBAI vs. THE INCOME TAX OFFICER WARD 17(1), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

Charitable Trust, proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued on 24/03/2017. During the reassessment

MR. SAURABH ANIL GANDHI ,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(3), MUMBAI

In the result, the appeal by the assessee is dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailmr. Saurabh Anil Gandhi A-502 Chanakya Chs Ltd. Mahavir Nagar, Opp. Ekta Nagar, New Link Road, Kandivali West, Mumbai- 400067 ............... Appellant Pan: Aelpg7302J

reassessment. Grounds against disallowance of deduction claimed under section 80GGA of the Act 5. confirming the action of the Ld. AO of disallowing the deduction claimed under section 80GGA of the Act of Rs.1,00,000/- being amount paid to Navjeevan Charitable Trust

KALLIANJI CHATURBHUJ AND VIJAY CANTOL CHARITABLE TRUST,MUMBAI vs. ITO (E)-1(4), MUMBAI

reassessment notice u/s 148 was 2 M/s. Kallianji Chaturbhuj And Vijay Cantol Charitable Trust issued upon Kallianji Chaturbhuj Sanatorium Trust

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Charitable Trust (v) Dr. Society along with Exemption certificate. D.Y.Patil International Academy a. Retraction affidavit of Shri. Kirit Kumar Suba was not filed during the course of reassessment

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Charitable Trust (v) Dr. Society along with Exemption certificate. D.Y.Patil International Academy a. Retraction affidavit of Shri. Kirit Kumar Suba was not filed during the course of reassessment

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Charitable Trust (v) Dr. Society along with Exemption certificate. D.Y.Patil International Academy a. Retraction affidavit of Shri. Kirit Kumar Suba was not filed during the course of reassessment

M/S. RAMAN AND WEIL PRIVATE LIMITED ,MUMBAI vs. DCIT, CIRCLE 1(3)(1), MUMBAI

In the result, assessee’s appeal is allowed

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

reassessment proceedings, the assessee was questioned about the impugned transaction and statement of Shri. Devdas Prabhakaran Nair, Advisor of the assessee company was also recorded u/s. 131 of the Acct. In his statement, he accepted that donation had been given to Navjeevan Charitable Trust

RAMAN AND WEIL PRIVATE LIMITED ,MUMBAI vs. DCIT CIRCLE 1(3)(1), MUMBAI

In the result, assessee’s appeal is allowed

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

reassessment proceedings, the assessee was questioned about the impugned transaction and statement of Shri. Devdas Prabhakaran Nair, Advisor of the assessee company was also recorded u/s. 131 of the Acct. In his statement, he accepted that donation had been given to Navjeevan Charitable Trust

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

reassessment proceedings, verification under section\n133(6) was attempted in respect of the donee Trust; however, the\nnotice was returned unserved with the remark “Trust left\".\nAccordingly, the assessee was required to discharge its onus of\nestablishing the truth of claim of deduction u/s 35AC paid to M/s\nNavjeevan Charitable

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

reassessment proceedings, verification under section\n133(6) was attempted in respect of the donee Trust; however, the\nnotice was returned unserved with the remark “Trust left\".\nAccordingly, the assessee was required to discharge its onus of\nestablishing the truth of claim of deduction u/s 35AC paid to M/s\nNavjeevan Charitable

RABI NARAYAN BASTIA ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL)-NFAC , MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

reassessment order dated 26-12-17 passed u/s 143(3) r.w.s. 147 are bad in law, for the following reasons- Rabi Narayan Bastia ITA no.2115/Mum./2023 a) The Ld. AO ACIT 20(3) has no jurisdiction to initiate the re-assessment proceedings and the Hon. Pr. CIT-20 approving the re-assessment proceedings was not the jurisdictional

RAVINDRA K. RESHAWALA,MUMBAI vs. THE DY. COMM. OF INCOME TAX 17(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleravindra K. Reshamwala V. Dcit- Circle 17(1) 7/A Pil Court, 111 M.K. Road Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai- 400051 Churchgate, Mumbai- 400020 Pan: Aaafr2227C (Appellant) (Respondent) Assessee Represented By : Shri. Piyush Chhajed & Shri Sumit Mantri Department Represented By : Shri. Saurabh Kumar Rai

charitable trust, not even a single purchase bill could be found at the office premise and it was stated that they were not maintained by the trust. When the details of the parties from whom expenses were booked, their addresses were booked and their addresses were asked, it was stated that they were entry providers and details were not known

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

charitable trust), but is not registered u/s 12A of the Income Tax Act, 1961 and hence the persons/individuals for whom the trust is created do not have any \"vested share\" in the income of the trust, therefore, the question of the share being indeterminate or unknown does not arise. The question is a logical one but this becomes a Trust

POOJA HARDWARE PVT. LTD.,MUMBAI vs. ACIT - 13 (1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13

Charitable Trust Vs CCIT Others 365 ITR 233(All.): 365 ITR 233(All.): It was held by Hon'ble High Court that It was held by Hon'ble High Court that A.O. should have relevant and credible material with him A.O. should have relevant and credible material with him A.O. should have relevant and credible material with him to form

DCIT-CC-8(2), MUMBAI, AAYAKAR BHAWAN, MUMBAI vs. JASLOK HOSPITAL AND RESEARCH CENTRE , MUMBAI

reassessment proceedings were void-ab-initio\n3. The Learned Commissioner of Income-tax (Appeals) erred in not appreciating that no new facts or tangible material have come to the knowledge of the assessing officer reopening of the assessment.\n4. The Appellant craves leave to add to, alter, amend and/or delete in all the foregoing grounds of appeal.”\nITA No.2677.Mum/2024