28. In Commissioner of Income-tax, (Exemptions), Bangalore v. CMR Jnanadhara Trust (55 Taxmann.com 516)

Q: What is 28. In Commissioner of Income-tax, (Exemptions), Bangalore v. CMR Jnanadhara Trust authority for?

Payments made to trustees for services rendered to a trust, which result in substantial growth of the trust's activities, do not contravene Section 13(1)(c) of the Income-tax Act, and therefore, the benefit under Section 11 should not be denied.

Q: How many judgments cite 28. In Commissioner of Income-tax, (Exemptions), Bangalore v. CMR Jnanadhara Trust?

13 judgments on BharatTax cite 28. In Commissioner of Income-tax, (Exemptions), Bangalore v. CMR Jnanadhara Trust (55 Taxmann.com 516), spanning 2016 to 2023.

Worldwelfare Health Federation, Jaipur vs. Commissioner of Income Tax(Exemption), Jaipur

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

ITA 350/JPR/2023[2022-23]Status: DisposedITAT Jaipur12 Sept 2023AY 2022-23

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

For Appellant: Sh. Praveen Saraswat (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 12ASection 133(6)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 350/JP/2023 cuke Worldwelfare Health Federation Commissioner of Income 1-4116 A Rangoli Garden, Vs. Tax (Exemption), Kankakpura, Near Vaishali Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCW 0059 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Praveen Saraswat (CA) jktLo dh vksj l…

The Commissioner of Income Tax vs. M/S Krupanidhi Educational Trust

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.47/2013 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX EXAMINATION, C.R.BUILDING, QUEENS ROAD, BANGALORE 2 . THE DIRECTOR OF INCOME TAX (EXEMPT) C.R.BUILDING, QUEENS ROAD BANGALORE ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s KRUPANIDHI EDUCATIONAL TRUST CHIKKABELENDUR CARMELARAM POST VARTHUR HOBLI, OFF SARJAPUR ROAD BANGALORE-560035 …RESPONDEN…

The Commissioner of Income Tax (Exem) vs. Krupanidhi Education Trust

Appeals stand disposed of

ITA/231/2016HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.230/2016 c/w I.T.A.No.231/2016 BETWEEN : 1 . THE COMMISSIONER OF INCOME-TAX(EXEM) BENGALURU, 6TH FLOOR, UNITY BUILDING ANNEXE MISSION ROAD, BANGALORE-560 027 2 . THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION), CIRCLE-17(1), BANGALORE ...APPELLANTS (COMMON) (BY SRI JEEVAN J. NEERALGI, ADV. A/W SRI T.N.C.SRIDHAR, ADV. FOR SRI E.I.SANMATHI, ADV.) AND : KRUPANIDHI EDUCATION…

The Commissioner of vs. Krupanidhi Education Trust

Appeals stand disposed of

ITA/230/2016HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.230/2016 c/w I.T.A.No.231/2016 BETWEEN : 1 . THE COMMISSIONER OF INCOME-TAX(EXEM) BENGALURU, 6TH FLOOR, UNITY BUILDING ANNEXE MISSION ROAD, BANGALORE-560 027 2 . THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION), CIRCLE-17(1), BANGALORE ...APPELLANTS (COMMON) (BY SRI JEEVAN J. NEERALGI, ADV. A/W SRI T.N.C.SRIDHAR, ADV. FOR SRI E.I.SANMATHI, ADV.) AND : KRUPANIDHI EDUCATION…