MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

reassessment order for the reason that it is violative of the second and third\nproviso to section 12A(2) of the Act. The ld. AR has also

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. INCOME TAX OFFICER, EXEMPTION WARD-2(4), MUMBAI

12A", "Section 143(3)", "Section 147", "Section 148", "Section 2(15)" ], "issues": "1. Whether the assessee's activities of imparting music education and conducting concerts qualify as 'education' for exemption under Section 11 and 12, or if they fall under the 'advancement of any other object of general public utility' with profit motive. 2. Whether the reassessment

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. ITO, EXEMPTION WARD-2(4), MUMBAI

In the result the appeal filed by the assessee for assessment\nyear 2009-10 stands partly allowed and appeals for assessment\nyears 2014-15, 2016-17 and 2017-18 stands allowed

reassessment order be modified by holding that your appellant\nis entitled to the benefit of exemption under sections 11 and 12:\n3. The addition of corpus donations of Rs 3,64,60,524 be deleted.\nThe above grounds are independent of and without prejudice to one\nanother.\nYour appellant craves leave to add to, modify or delete

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. INCOME TAX OFFICER, EXEMPTION WARD-2(4), MUMBAI

reassessment order be modified by holding that your appellant\nis entitled to the benefit of exemption under sections 11 and 12:\n3. The addition of corpus donations of Rs 3,64,60,524 be deleted.\nThe above grounds are independent of and without prejudice to one\nanother.\nYour appellant craves leave to add to, modify or delete

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) -2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

MAHARASTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

reassessment order for the reason that it is violative of the second and third proviso to section 12A(2) of the Act. The ld. AR has also

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

12A, vide Registration\nNo.TR/3033 dated 24-08-1977. The assessee is also approved u/s 80G,\nvide approval no.1896/2008-09 dated 25-08-2009. As per the provisions\nof the Act, the approval u/s 80G of the Act is granted to only charitable\ntrusts/Institutions. The assessee has also been approved in\nterms of Section

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

12A, vide Registration\nNo.TR/3033 dated 24-08-1977. The assessee is also approved u/s 80G,\nvide approval no.1896/2008-09 dated 25-08-2009. As per the provisions\nof the Act, the approval u/s 80G of the Act is granted to only charitable\ntrusts/Institutions. The assessee has also been approved in\nterms of Section

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

In the result, the appeal is allowed

reassessment or re computation under section 147;\nc. an order being an intimation under sub-section (1) of section 200A;\nd. an order under section 201;\ne. an order being an intimation under sub-section (6A) of section 206C;\nf. an order under sub-section (1) of section 206CB;\ng. an order imposing a penalty under Chapter

INSURANCE BROKERS ASSOCIATION OF INDIA,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION )WARD, 1(3), MUMBAI

In the result, the appeals of the assessee for AY 2016-17 & 2018-19 are allowed

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

reassessment under section 147 of the Act in assessee's case and that the AO while completing the assessment under section 147 of the Act has accepted that the income of the assessee is exempt under section 11 of the Act and made no addition (page 78 to 80 of the PB). The ld. AR therefore, argued that the Revenue

ASIA SOCIETY INDIA CENTRE,MUMBAI vs. INCOME TAX OFFICER, (EXEMPTION)-1(1), MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

12A of the Act. For the Assessment Year 2012-2013, the Appellant filed return of income on declaring a deficit of INR.17,76,768/-. The aforesaid return was selected for regular scrutiny assessment. During the of the assessment proceedings, the Appellant was asked to submit the computation of Income for past 5 years [i.e. Assessment Year 2007-2008 to Assessment

THE SYNTHETIC & ART SILK MILLS RESEARCH ASSOCIATION,MUMBAI vs. CIT (EXEM), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Smt. Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

12A of the Act and is also certified as a research organisation under section 35(1)(ii) of the Act. The assessee had filed the original return of income claiming deduction under section 11. The case was re-opened based on the re-assessment done in assessee's case for AY 2010-11 wherein the assessee was denied the benefit

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SIR DORABJI TATA TRUST , MUMBAI

In the result, appeal filed by the revenue is dismissed and cross appeal filed by the assessee is allowed

12A of the Act vide Registration No. TR/33/74-75 dated 10.07.1974 and with the Charity Commissioner, Mumbai vide registration No. E-304(Bom).\nThe return was selected for scrutiny assessment and accordingly, statutory notices were issued and served upon the assessee. After thoroughly scrutinizing the return of income, the assessment was framed under section 143(3) of the Act vide order

SIR DORABJI TATA TRUST ,MUMBAI vs. CIT (APPEALS) NFAC, MUMBAI

In the result, appeal filed by the revenue is dismissed and cross\nappeal filed by the assessee is allowed

12A\nof the Act vide Registration No. TR/33/74-75 dated 10.07.1974 and with\nthe Charity Commissioner, Mumbai vide registration No. E-304(Bom).\nThe return was selected for scrutiny assessment and accordingly,\nstatutory notices were issued and served upon the assessee. After\nthoroughly scrutinizing the return of income, the assessment was\nframed under section 143(3) of the Act vide order

YASH DEVELOPERS,MUMBAI vs. DCIT 27(3) , MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

2 SCR 345. Dealing with the point raised, this court held as under : raised, this court held as under : "The other attack that the rectification order is beyond "The other attack that the rectification order is beyond "The other attack that the rectification order is beyond the point of time provided in rule 38 of the Mysore the point