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M/s. Bai Manekbai Bhagwandas Shivji Charity Trust, M.B.S. Sanatorium Building, 59, Walkeshwar Road, Mumbai 400 012 Vs. Director of Income-tax (Exemption), 6th Floor, Piramal Chambers, Parel, Mumbai 400 012
March, 19th 2015
                       MUMBAI BENCH "B", MUMBAI


                              ITA No.5041/M/2011

        M/s.       Bai      Manekbai     Director       of    Income-tax
        Bhagwandas Shivji Charity        (Exemption),
        Trust,                           6th Floor, Piramal Chambers,
        M.B.S. Sanatorium Building,      Parel,
        59, Walkeshwar Road,             Mumbai ­ 400 012
        Mumbai ­ 400 012
        PAN: AAATB 1747K
              (Appellant)                    (Respondent)

      Assessee by               : Shri Nitesh Joshi, A.R./Shri Vipul K. Mody, A.R.
      Revenue by                : Shri S.J. Singh, D.R.

      Date of Hearing           : 15.01.2015
      Date of Pronouncement     : 18.03.2015


Per Sanjay Garg, Judicial Member:

      The present appeal has been preferred by the appellant trust against the
order dated 29.04.2011 of the Director of Income Tax (Exemptions)
[(hereinafter referred to as DIT(E)] vide which he has rejected the application
of the appellant trust for registration under section 12A of the Income Tax Act.

2.    At the outset, the Ld. A.R. of the assessee has stated that the application
of the appellant trust has been rejected by the Ld. DIT(E) on the ground that
the appellant trust has given a part of its premises to Maharshi Vidya Mandir
on leave and license basis to enable them to carry out the activity of imparting
primary education to needy children. He has further stated that the income
derived from the said leave and license fees is utilized by the trust to achieve
                                                                                   ITA No.5041/M/2011
                                          2             M/s. Bai Manekbai Bhagwandas Shivji Charity Trust

its objects. He has further stated that the activities carried out by the appellant
trust were genuine as per objects laid out in the trust deed. He has further
stated that one of the objects of the trust is to impart education to the needy
         On the other hand, the Ld. D.R. has relied upon the findings of the Ld.

3.       We have considered the rival contentions of both the parties. We find
that the contention of the Ld. A.R. has been that the property held under the
trust has been used for charitable purposes and that the letting out of the
property is not for any commercial purposes but to an institution for carrying
out the activity of imparting primary education to needy children. Further, that
the income earned from such letting out of property has been utilized by the
trust for the objects of the trust. These contentions have not been looked into
by the Ld. DIT(E) while passing the impugned order. We therefore restore the
matter back to the file of the Ld. DIT(E) to look into the contentions raised by
the assessee and decide the matter afresh in accordance with law.

4.       In the result, the appeal of the appellant trust is allowed for statistical

                  Order pronounced in the open court on 18.03.2015.

         Sd/-                                                 Sd/-
   (B.R. Baskaran)                                       (Sanjay Garg)
ACCOUNTANT MEMBER                                    JUDICIAL MEMBER

Mumbai, Dated: 18.03.2015.
* Kishore, Sr. P.S.
                                                                                      ITA No.5041/M/2011
                                            3              M/s. Bai Manekbai Bhagwandas Shivji Charity Trust

Copy to: The Appellant
        The Respondent
        The CIT, Concerned, Mumbai
        The CIT (A) Concerned, Mumbai
        The DR Concerned Bench
//True Copy//                           [

                                                By Order

                              Dy/Asstt. Registrar, ITAT, Mumbai.
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