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

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 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

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

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

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

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

u/s. 12A/12AA of the Act, thereby denying the exemption\nu/s. 11 of the Act on the surplus accumulated by the assessee, which is contrary to the 2nd\nproviso to section 12A of the Act and the said provision is cited herein under for ease of\nreference:\nSection 12A(2) in The Income Tax Act, 1961\n(2) Where an application

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

12A of the act, vide certificate no.TR/32045\ndated 16.08.1996. It is noted by the authorities below that, the\nassessee is formed with object to propagate and promote music and\nmusical talents. The main objects of the assessee as per the trust\ndeed placed in the paper book at page 22-23 are reproduced as\nunder:\ni.\nii.\niii

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

12A of the act, vide certificate no.TR/32045\ndated 16.08.1996. It is noted by the authorities below that, the\nassessee is formed with object to propagate and promote music and\nmusical talents. The main objects of the assessee as per the trust\ndeed placed in the paper book at page 22-23 are reproduced as\nunder:\ni.\nii.\niii

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

12A of the act, vide certificate no.TR/32045\ndated 16.08.1996. It is noted by the authorities below that, the\nassessee is formed with object to propagate and promote music and\nmusical talents. The main objects of the assessee as per the trust\ndeed placed in the paper book at page 22-23 are reproduced as\nunder:\ni.\nii.\niii

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

u/s. 11 of the Act on the surplus accumulated by the assessee, which is contrary to the 2nd proviso to section 12A of the Act and the said provision is cited herein under for ease of reference: Section 12A(2) in The Income Tax Act, 1961 (2) Where an application has been made on or after

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

u/s. 11 of the Act on the surplus accumulated by the assessee, which is contrary to the 2nd proviso to section 12A of the Act and the said provision is cited herein under for ease of reference: Section 12A(2) in The Income Tax Act, 1961 (2) Where an application has been made on or after

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

u/s. 11 of the Act on the surplus accumulated by the assessee, which is contrary to the 2nd proviso to section 12A of the Act and the said provision is cited herein under for ease of reference: Section 12A(2) in The Income Tax Act, 1961 (2) Where an application has been made on or after

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

u/s. 11 of the Act on the surplus accumulated by the assessee, which is contrary to the 2nd proviso to section 12A of the Act and the said provision is cited herein under for ease of reference: Section 12A(2) in The Income Tax Act, 1961 (2) Where an application has been made on or after

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

u/s. 11 of the Act on the surplus accumulated by the assessee, which is contrary to the 2nd proviso to section 12A of the Act and the said provision is cited herein under for ease of reference: Section 12A(2) in The Income Tax Act, 1961 (2) Where an application has been made on or after

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

12A of the act, vide certificate no.TR/32045\ndated 16.08.1996. It is noted by the authorities below that, the\nassessee is formed with object to propagate and promote music and\nmusical talents. The main objects of the assessee as per the trust\ndeed placed in the paper book at page 22-23 are reproduced as\nunder:\ni.\nii.\niii

DCIT -CC-1(4), MUMBAI vs. ULTRATECH CEMENT LTD. , MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

section 35(2AB) in respect of R&D expenses incurred by the assessee amounting to Rs. 7,50,139/-, on the basis of report received from Department of Scientific and Industrial Research (DSIR). 109. The assessee has in-house Research and Development facilities at three locations, Khor (MP), Kharia Khangar (Rajashthan) and Taloja (Maharashtra) which are approved by the DSIR

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CEN CIR 1(4), MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

section 35(2AB) in respect of R&D expenses incurred by the assessee amounting to Rs. 7,50,139/-, on the basis of report received from Department of Scientific and Industrial Research (DSIR). 109. The assessee has in-house Research and Development facilities at three locations, Khor (MP), Kharia Khangar (Rajashthan) and Taloja (Maharashtra) which are approved by the DSIR