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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. 10A for registering itself as required under section 12A

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

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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. Assessment Year: 2019-20 Page 6 of 36 10A for registering itself as required under section 12A

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.

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. 10A for registering itself as required under section 12A

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

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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. Assessment Year: 2019-20 Page 6 of 36 10A for registering itself as required under section 12A

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

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

charitable trust created by the trust deed dated 23rd December 1974. The trust, on 1st August 1975, had filed the prescribed form no. 10A for registering itself as required under section 12A

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

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

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

Charitable Trust he took us through the relevant provision, i.e. clause )a( of section 12AB)1( which provides as under- “12AB – Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of sub- section (1) of section 12A

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

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

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

Charitable Trust he took us through the relevant provision, i.e. clause )a( of section 12AB)1( which provides as under- “12AB – Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of sub- section (1) of section 12A

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

trust submitted two applications in Form No. 10A for registration under section 12A and recognition under section 80G of the Income for registration under section 12A and recognition under section 80G of the Income for registration under section 12A and recognition under section 80G of the Income- tax Act, 1961 (hereinafter referred to as "the Act"). The application

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

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

12A and 80G of the Income-tax Act, 1961 [in short ‘the Act’]. The assessee has also been approved in terms 2 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). of Section 10(23C)(v) of the Act by the Ld. Chief Commissioner of Income Tax, Mumbai [in short ‘CCIT, Mumbai’]. 4. For the relevant

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

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

12A and 80G of the Income-tax Act, 1961 [in short ‘the Act’]. The assessee has also been approved in terms 2 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). of Section 10(23C)(v) of the Act by the Ld. Chief Commissioner of Income Tax, Mumbai [in short ‘CCIT, Mumbai’]. 4. For the relevant

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

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

12A and 80G of the Income-tax Act, 1961 [in short ‘the Act’]. The assessee has also been approved in terms 2 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). of Section 10(23C)(v) of the Act by the Ld. Chief Commissioner of Income Tax, Mumbai [in short ‘CCIT, Mumbai’]. 4. For the relevant

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

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

12A and 80G of the Income-tax Act, 1961 [in short ‘the Act’]. The assessee has also been approved in terms 2 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). of Section 10(23C)(v) of the Act by the Ld. Chief Commissioner of Income Tax, Mumbai [in short ‘CCIT, Mumbai’]. 4. For the relevant

RAAHAT HUMANITARIAN FOUDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee i

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2024-25 Raahat Humanitarian Foundation, Cit (Exemptions), A 204, Zubaida Park, Behind Simla Room No. 601, 6Th Floor, Cumballa Hill Vs. Park, Old Mumbai Pune Road, Mtnl Te Building Pedder Road, Dr Kausa Mumbra, Gopalrao Deshmukh Marg, Thane-400612. Mumbai-400026. Pan No. Aaetr 9830 K Appellant Respondent

charitable activity. . If the assessee had not commenced had not commenced its activities then assessee was required to its activities then assessee was required to make application under item make application under item (A) of sub-clause (vi) of clause clause (vi) of clause (ac) of Raahat Humanitarian Foundation Raahat Humanitarian Foundation sub-section (1) of section 12A of section