Section 11(5) of the Income Tax Act

Raja Baldeodas Birla Charitable Trust, Mumbai vs. Commisioner of Income Tax (Exemptions), Mumbai

Appeal are allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal

Raja Baldeodas Birla Charitable Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

Appeal are allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal

Rifah Chamber of Commerce and Industry, Maharashtra vs. Commissioner of Income Tax (Exemptions), Mumbai, Maharashtra

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal

Yash Society, Mumbai vs. CIT (Exemption), Mumbai

Bench: Justice (Retd.) C.V. Bhadang & Shri Prabhash Shankaryash Society Vs. Commissioner Of Income Tax 5Th Floor, Industry House, (Exemptions), Mumbai (Respondent) 159, Churchgate Reclamation, Mumbai 400020. Pan : Aaaty0007D (Appellant)

Sri Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai vs. Deputy Commissioner of Income Tax (Exemptions), Circle 2, Mumbai

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Us By The Learned Counsel Is That While Adjudicating The Grounds Relating To Disallowance Of Depreciation Under Section 11(6), Addition On Account Of Corpus Donations Under Section 11(1)(D) Read With Section 11(5) & Denial Of Deemed Application Under Explanation 2 To Section 11(1), The Learned Cit(A) Has Proceeded On Facts & Observations Which, According To The Assessee, Neither Emanate From The Assessment Order Nor From The Submissions Actually Advanced Before The Authorities Below. It Has Been Vehemently Submitted That Several Findings Recorded By The Learned Cit(A) Refer To Factual Aspects, Paragraphs & Contentions Which Are Alien To The Assessee’S Case And, Therefore, The Entire Adjudication On These Issues Stands Vitiated On Account Of Consideration Of Incorrect & Non-Germane Facts.

Shree Tardeo Jain Swetamber Murti Pujak, Mumbai vs. Income Tax Officer, Exemption Ward 2(3), Mumbai

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankarshree Tardeo Jain Swetamber Vs Income Tax Officer (E) Ward 2(3), Murti Pujak Sangh Mumbai 8/E/72, Sonawwala Building, Income Tax Appellate Tribunal, Tardeo, Mumbai-400007 Marine Lines, Mumbai-400020 Pan:Aaets6368M Appellant Respondent Assessee By : Shri Dharan Gandhi & Vinita Nara Respondent By : Shri Priyanka Mashilkar (Sr.Ar) Date Of Hearing : 25/03/2026 Date Of Pronouncement : 07/04/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Nfac, Delhi [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2018-19, Date Of Order 21.07.2025. The Impugned Order Emanated From The Order Of The National E- Assessment Centre, Delhi (For Brevity The ‘Ld. Ao’) Order Passed Under Section 143(3) R.W.S. 144B Of The Act Date Of Order 19.04.2021. 2 Shree Tardeo Jain Swetamber Murti Pujak Sangh 2. The Brief Facts Of The Case Are That The Assessee Is A Trust & During The Assessment Year The Assessee Filed The Return Along With Form No.10. Since The Assessee Is Registered Trust & Eligible For Deduction U/Sec. 11 Of The Act The Computation Of Income Available For Accumulation Is As Follows: Sr. No. Particulars Amount(Rs.) A. Gross Receipts 94,21,849/- B. Less: 15% Benefit U/Sec. 11(1)(A) (14,13,277/-) C. Less: Application Of Income For Purpose Of (29,43,668/-) Trust(Accepted By Ld. Ao) D. Net Receipt Available For Accumulation 50,64,903/-

Sahyadri Adivasi Bahuvidh Seva Sangh, Mumbai vs. ITO Exemption, Thane

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2016-17 Sahyadri Adivasi Bahuvidh Income Tax Officer, Seva Sangh Exemption, Savarkar Road, Opp. S.T Mumbai Johns High School. Vs. Thane (West), Mumbai - 400601 (Pan: Aadts9375D) (Appellant) (Respondent) Present For: Assessee : Shri Suhas P. Bora, Ca Revenue : Shri Bhagirath Ramawat, Sr. Dr Date Of Hearing : 11.03.2026 Date Of Pronouncement : 17.03.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Addl./Jcit (A)-2, Surat, Vide Order No. Itba/Apl/S/250/2024-25/1072463266(1), Dated 23.01.2025, Passed Against The Assessment Order By Income Tax Officer, Exemption Ward, Thane, U/S. 143(3) Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 25.12.2018, For Assessment Year 2016-17. 2. Grounds Taken By Assessee Are Reproduced As Under: