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 ()

Charitable Trust for commission. The assessment of entry providers were completed u/s 153C and commission income on the providers were completed u/s 153C and commission income on the providers were completed u/s 153C and commission income on the accommodation transaction was taxed. Few do accommodation transaction was taxed. Few donors covered u/s nors covered u/s Estate of Vandravan P Shah

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NFAC, NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

charitable trust had expired on 22-9- 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a case of information on a que case of information on a question

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

charitable trust had expired on 22-9- 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a 1992 was not noticed by the Income Tax Officer. This is not a case of information on a que case of information on a question

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

u/s 143(3) r.w.s. 147 of the Act. Hence, you are directed to give an opportunity to the Appellant Trust for cross-examining these persons, so that there is no violation of the principles of natural justice. 8 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 4.0 The Appellant

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

u/s 143(3) r.w.s. 147 of the Act. Hence, you are directed to give an opportunity to the Appellant Trust for cross-examining these persons, so that there is no violation of the principles of natural justice. 8 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 4.0 The Appellant

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

u/s 143(3) r.w.s. 147 of the Act. Hence, you are directed to give an opportunity to the Appellant Trust for cross-examining these persons, so that there is no violation of the principles of natural justice. 8 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns 4.0 The Appellant

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

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

147 of the Act on 31st October, 2016. 06. The assessee preferred the appeal before the learned CIT(A), who also dismissed the appeal of the assessee. 07. Aggrieved by the order of the learned CIT(A), the assessee preferred the appeal before Tribunal. This appeal was posted for hearing on 24th March, 2021, 08. 9th June

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

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

147 of the Act on 31st October, 2016. 06. The assessee preferred the appeal before the learned CIT(A), who also dismissed the appeal of the assessee. 07. Aggrieved by the order of the learned CIT(A), the assessee preferred the appeal before Tribunal. This appeal was posted for hearing on 24th March, 2021, 08. 9th June

R D TATA TRUST,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

u/s 12AA of registration granted under section 12A to Navajibai Ratan Tata Trust- reg- Kindly refer to the above. 2. Navajibai Ratan Tata Trust was granted registration under section 12 A of the Income Tax Act, by the Commissioner of Income Tax, Bombay City-IV, Bombay vide registration no. TR/10925 dated 15.03.1976 Assessment Year: 2019-20 Page

TATA SOCIAL WELFARE TRUST,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

u/s 12AA of registration granted under section 12A to Navajibai Ratan Tata Trust- reg- Kindly refer to the above. 2. Navajibai Ratan Tata Trust was granted registration under section 12 A of the Income Tax Act, by the Commissioner of Income Tax, Bombay City-IV, Bombay vide registration no. TR/10925 dated 15.03.1976 3. However, it is seen from the records

NAVAJBAI RATAN TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Page 2 Of 47 1 A) The Impugned Order Dated 31.10.2019 Passed By The Learned Principal Commissioner Of Income-Tax-17 ('Pcit') Under Section 12Aa(3)/(4) Of The Income-Tax Act, 1961 ('Ita') Cancelling The Registration Of The Appellant Is Without Jurisdiction And, Hence, Void Ab Initio.

u/s 12AA of registration granted under section 12A to Navajibai Ratan Tata Trust- reg- Page 12 of 47 Kindly refer to the above. 2. Navajibai Ratan Tata Trust was granted registration under section 12 A of the Income Tax Act, by the Commissioner of Income Tax, Bombay City-IV, Bombay vide registration no. TR/10925 dated 15.03.1976 3. However

JAMSETJI TATA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

u/s 12AA of registration granted under section 12A to Navajibai Ratan Tata Trust- reg- Kindly refer to the above. 2. Navajibai Ratan Tata Trust was granted registration under section 12 A of the Income Tax Act, by the Commissioner of Income Tax, Bombay City-IV, Bombay vide registration no. TR/10925 dated 15.03.1976 3. However, it is seen from the records

TATA EDUCATION TRUST,MUMBAI vs. PR CIT 17, MUMBAI

u/s 12AA of registration granted under section 12A to Navajibai Ratan Tata Trust- reg- Kindly refer to the above. 2. Navajibai Ratan Tata Trust was granted registration under section 12 A of the Income Tax Act, by the Commissioner of Income Tax, Bombay City-IV, Bombay vide registration no. TR/10925 dated 15.03.1976 3. However, it is seen from the records

SARVAJANIK SEVA TRUST ,MUMBAI vs. PR CIT 17, MUMBAI

Bench: Us, Are As Follows: Assessment Year: 2019-20

u/s 12AA of registration granted under section 12A to Navajibai Ratan Tata Trust- reg- Kindly refer to the above. 2. Navajibai Ratan Tata Trust was granted registration under section 12 A of the Income Tax Act, by the Commissioner of Income Tax, Bombay City-IV, Bombay vide registration no. TR/10925 dated 15.03.1976 3. However, it is seen from the records

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

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

147 of the Act was taken. 05. It was found during the F.Y. 2009-10 i.e. A.Y. 2010-11 that properties of the assessee were used by the specified persons. It was found that M/s Ideen Furniture Pvt. Ltd had occupied 8th i. floor of the assessee‟s trust building at Bandra Reclamation without any payment. The above

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

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

147 of the Act was taken. 05. It was found during the F.Y. 2009-10 i.e. A.Y. 2010-11 that properties of the assessee were used by the specified persons. It was found that M/s Ideen Furniture Pvt. Ltd had occupied 8th i. floor of the assessee‟s trust building at Bandra Reclamation without any payment. The above