(4) Commissioner of Income-tax v. Bhoruka Public Welfare Trust

240 ITR 513High Court1999#2967 most cited

What is (4) Commissioner of Income-tax v. Bhoruka Public Welfare Trust authority for?

The claim of depreciation by a charitable trust is allowed as a deduction and does not amount to taking a double benefit.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. Bhoruka Public Welfare Trust · charitable trust · depreciation · deduction · double benefit · Income Tax Act

Judgments citing (4) Commissioner of Income-tax v. Bhoruka Public Welfare Trust

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

ITA 424/JPR/2022[2010-11]Status: DisposedITAT Jaipur22 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A)&For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11(2)Section 147Section 148Section 151Section 24Section 253(3)

…eciation by a charitable trust is allowed as deduction and does not amount to taking of double benefit.  CIT vs. Market Committee, Pipli [330 ITR 60] (P&H)  CIT vs. Society of Sisters of St. Anne [146 ITR 28] (Kar)  CIT vs. Bhoruka Public Charitable Trust [240 ITR 513] (Cal)  CIT vs. Institute of Banking Personnel Selection (IBPS) [131 Taxman 386](Bom)  CIT vs. ShethManilalRancchoddasVishramBhawan Trust ]198 ITR 598] (Guj)  CIT vs. Raipur Pallottine Society [180 ITR 579] (MP)  CIT vs. Ganga Charity Trust Fund [162 ITR 612] (Guj)  CIT vs. Indian Jute Mills Association [134 ITR 68] (Cal)  Director of Incom…

DEPUTY COMMISSIONER OF INCOME-TAX,(EXEMPTION) CIRCLE ,, PUNE vs. THE BISHOPS EDUCATION SOCIETY,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2551/PUN/2017[2008-09]Status: DisposedITAT Pune22 Mar 2021AY 2008-09
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. SHIVNAGAR VIDYA PRASARAK MANDAL,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2548/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2021AY 2010-11
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. VIDYA PRATISHTHAN,, PUNE

In the result, the appeal of the Revenue for A

ITA 2550/PUN/2017[2009-10]Status: DisposedITAT Pune10 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…awasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of Income Tax v. Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal.). (ii) Further, by Finance Act, 2014, w.e.f. 1.4.2015, a new sub- section (6) has been inserted in section 11, wherein, it has been provided that once deduction has been claimed on account of application of income at the occasion of purchase of the assets, further deduction will not be allowed in the form of depreciation on the same assets…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. VIDYA PRATISHTHAN,, PUNE

In the result, the appeal of the Revenue for A

ITA 2549/PUN/2017[2008-09]Status: DisposedITAT Pune10 Jun 2020AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…awasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of Income Tax v. Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal.). (ii) Further, by Finance Act, 2014, w.e.f. 1.4.2015, a new sub- section (6) has been inserted in section 11, wherein, it has been provided that once deduction has been claimed on account of application of income at the occasion of purchase of the assets, further deduction will not be allowed in the form of depreciation on the same assets…

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, MANGALURU vs. M/S. DR. T. M. A. PAI FOUNDATION, MANIPAL

In the result, the appeal filed by the revenue is dismissed

ITA 783/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Oct 2018AY 2009-10
For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Sri Nandini Das, Addl. CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

…]; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,.[1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. RaoBahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli[(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in th…

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

ITA 166/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Nov 2017AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.164 to 166/Bang/2017 (Assessment years : 2005-06, 2006-07 & 2012-13) Asst. Commissioner of Income-tax (Exemptions) Circle-1, Mangalore. … Appellant Vs. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. … Respondent PAN :AAATN 5043 Q Appellant by : Ms. Vandana Sagar, CIT(DR) Respondent by : Ms. Pratibha, Advocate. Date of hearing : 02/11/2017 Date of pronouncement : 15/11/2017 O R D E R Per INTURI RAMA RAO, AM : Th…

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

ITA 165/BANG/2017[2006-07]Status: DisposedITAT Bangalore15 Nov 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.164 to 166/Bang/2017 (Assessment years : 2005-06, 2006-07 & 2012-13) Asst. Commissioner of Income-tax (Exemptions) Circle-1, Mangalore. … Appellant Vs. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. … Respondent PAN :AAATN 5043 Q Appellant by : Ms. Vandana Sagar, CIT(DR) Respondent by : Ms. Pratibha, Advocate. Date of hearing : 02/11/2017 Date of pronouncement : 15/11/2017 O R D E R Per INTURI RAMA RAO, AM : Th…

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

ITA 164/BANG/2017[2005-06]Status: DisposedITAT Bangalore15 Nov 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.164 to 166/Bang/2017 (Assessment years : 2005-06, 2006-07 & 2012-13) Asst. Commissioner of Income-tax (Exemptions) Circle-1, Mangalore. … Appellant Vs. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. … Respondent PAN :AAATN 5043 Q Appellant by : Ms. Vandana Sagar, CIT(DR) Respondent by : Ms. Pratibha, Advocate. Date of hearing : 02/11/2017 Date of pronouncement : 15/11/2017 O R D E R Per INTURI RAMA RAO, AM : Th…

DCIT, BANGALORE vs. M/S VIDYANIDHI EDUCATION TRUST, BANGALORE

In the result, all the appeals are dismissed

ITA 1073/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Nov 2017AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT
Section 11(6)Section 143(3)Section 28

…(2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust…

ACIT (EXEMPTION) - 1(1), MUMBAI vs. GUJRAT RESEARCH SOCIETY, MUMBAI

In the result, the appeal is dismissed

ITA 5151/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Oct 2017AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit-1(1) Gujrat Research Society Room No. 506, 5Th Floor, Dr. Madhuri Shah Vs. Piramal Chamber, Lalbaug, Campus, Ram Krishna Mumbai-400012. Mission Marg, Mumbai-400052. Pan No. Aaatb1718N Appellant Respondent Revenue By : Ms. Arju Garodia, Dr Assessee By : Mr. Rupam J. Shukla, Ar Date Of Hearing : 05/09/2017 Date Of Pronouncement : 31/10/2017

For Appellant: Mr. Rupam J. Shukla, ARFor Respondent: Ms. Arju Garodia, DR
Section 10Section 11Section 143(3)Section 32

…TR 76 (MP). vii. DIT (Exemption) vs. Indraprastha Cancer Society (2015) 53 taxmann.com 463 (Del): (2015) 229 Taxman 93 (Del). viii. CIT vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj) ix. CIT vs. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal). 3.2 Now we come to the 2nd issue ‘Whether excess application in an earlier year may be set off against next year’s income?’ When a trust or institution had spent in excess of its income for the current year resulting in a deficit which was carried forward to the next year, it was held that in considering the application of income for the n…

ACIT-(E), CIRCLE-1,, BANGALORE vs. M/S. BHAGWAN MAHAVEER MEMORIAL JAIN TRUST, BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1516/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Oct 2017AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarasst. Commissioner Of Income-Tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent Pan:Aaatb 0895 L

For Appellant: Shri G.R.Reddy, CIT(DR)For Respondent: Shri Muralidhar, H, Advocate
Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER Asst. Commissioner of Income-tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent PAN:AAATB 0895 L Appellant by : Shri G.R.Reddy, CIT(DR) Respondent by : Shri Muralidhar, H, Advocate. Date of hearing : 09/10/2017 Date of pronouncement : 25/10/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the Commissioner of…

ASSISTANT COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S. VOKKALIGARA SANGHA, BANGALORE

In the result, all the appeals are dismissed

ITA 1336/BANG/2016[2010-11]Status: DisposedITAT Bangalore28 Sept 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoasst. Commissioner Of Income Tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/S.Vokkaligara Sangha, Kr Road, Vv Puram, Bengaluru-560004. … Respondent Pan: Aaatv 3662 K Appellant By : Shri S.Nambirajan, Addl.Cit(Dr) Respondent By : S/Shri L.Bharath & Vishal Dedhia, Ca

For Appellant: Shri S.Nambirajan, Addl.CIT(DR)For Respondent: S/Shri L.Bharath & Vishal Dedhia, CA
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in…

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. SRI. DEVARAJ URS EDUCATIONAL TRUST, KOLAR

In the result, the appeal of revenue is dismissed

ITA 134/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Sept 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri R.N. Prabat, CIT-III (DR)For Respondent: None
Section 11Section 28

…[GUJ]; [2] Commissioner of Income-Tax v. Raipur Pallottine Society[1989] 180 ITR 579 [MP] [3] Commissioner of Income-Tax v. Seth Manilal Ranchoddas Vishram Bhavan Trust198 ITR 598 [GUJ]; [4] Commissioner of Income-Tax v. Bhoruka Public Welfare Trust[1999] 240 ITR 513 [CAL]; [5] Commissioner of Income-Tax v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (MAD)] [6] Commissioner of Income-Tax v. Market Committee Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in t…

INCOME TAX OFFICER (EXEMPTIONS), BANGALORE vs. M/S. SRI. LAKSHMI EDUCATION SOCIETY, BANGALORE

In the result, the appeals of revenue are dismissed

ITA 128/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, Addl. CIT (DR)For Respondent: None
Section 11Section 28

…[GUJ]; [2] Commissioner of Income-Tax v. Raipur Pallottine Society[1989] 180 ITR 579 [MP] [3] Commissioner of Income-Tax v. Seth Manilal Ranchoddas Vishram Bhavan Trust198 ITR 598 [GUJ]; [4] Commissioner of Income-Tax v. Bhoruka Public Welfare Trust[1999] 240 ITR 513 [CAL]; [5] Commissioner of Income-Tax v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (MAD)] [6] Commissioner of Income-Tax v. Market Committee Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in t…

ASST. COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. THE NEW CAMBRIDGE EDUCATIONAL TRUST, BANGALORE

In the result, both the appeals of revenue are dismissed

ITA 1388/BANG/2016[2009-10]Status: DisposedITAT Bangalore20 Sept 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Pramod Singh, CIT (D.R)For Respondent: Shri P.R. Suresh, CA
Section 28

…[GUJ]; [2] Commissioner of Income-Tax v. Raipur Pallottine Society[1989] 180 ITR 579 [MP] [3] Commissioner of Income-Tax v. Seth Manilal Ranchoddas Vishram Bhavan Trust198 ITR 598 [GUJ]; [4] Commissioner of Income-Tax v. Bhoruka Public Welfare Trust[1999] 240 ITR 513 [CAL]; [5] Commissioner of Income-Tax v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (MAD)] [6] Commissioner of Income-Tax v. Market Committee Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in th…

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GOKULA EDUCATION FOUNDATION (MEDICALL), BANGALORE

In the result, all the appeals are dismissed

ITA 1609/BANG/2016[2009-10]Status: DisposedITAT Bangalore14 Jul 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…2 (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in…

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GOKULA EDUCATION FOUNDATION (HOSPITAL), BANGALORE

In the result, all the appeals are dismissed

ITA 1605/BANG/2016[2010-11]Status: DisposedITAT Bangalore14 Jul 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…2 (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in…

DCIT, BANGALORE vs. SRI. TARALABALU BRUHANMATT, CHITRADURGA

In the result, the appeal of revenue is dismissed

ITA 893/BANG/2016[2012-13]Status: DisposedITAT Bangalore07 Jul 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri G. Kamalakar, Standing CounselFor Respondent: Shri S. Ramasubramanian, CA
Section 11(6)Section 12ASection 143(1)Section 143(3)

…oner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] Page 5 of 15 (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in…

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.KARNATAKA STATE CRICKET ASSOCIATION, BANGALORE

In the result, Revenue’s appeal for asst

ITA 1615/BANG/2016[2006-07]Status: DisposedITAT Bangalore01 Jun 2017AY 2006-07

Bench: Shri Vijaypal Rao & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, (E), Circle – 1, Bangalore. . Appellant Vs. M/S Karnataka State Cricket Association, Chinnaswamy Stadium, Mg Road, Bangalore. . Respondent

For Appellant: Smt. Swapna Das, JCITFor Respondent: Shri Narendra Sharma, Advocate
Section 143(3)

…] 227 Taxman 266 (Mag.)/49 taxmann.com 22 (Bom.); v. Raipur Pallottine Society [1989] 180 ITR 579/[1990] 50 Taxman 233 (MP); v. Seth Manilal Ranchoddas Vishram Bhavan Trust [1992] 198 ITR 598/[1993] 70 Taxman 228 (Guj.); v. Bheruka Public Welfare Trust [1999] 240 ITR 513/106 Taxman 311 (Cal.); ITA No.1615/B/16 9 (5) Rao Bahadur Calavala Cunnan Chetty Charities's case (supra) and (6) Market Committee, Pipli case (supra) Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is consid…

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