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

240 ITR 513High Court1999#2926 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 366,314 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

Dy.Director of Income Tax, Ahmedabad vs. Monark Education Trust, Ahmedabad

In the result, the appeal is dismissed

ITA 3088/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad24 May 2017AY 2011-12
Section 143(3)Section 28Section 32

…] 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.); (5) Rao Bahadur Calavala Cunnan Chetty Charities's case (supra) and (6) Market Committee, Pipli case (supra) Assessment Year: 2011-12 Page 4 of 9 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 acquis…

ITO, Bangalore vs. Sharddha Trust, Bangalore

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None
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 Page 8 of 16 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…

ITO, Bangalore vs. Stracey Memorial Educational Society, Bangalore

In the result, the appeal filed by the revenue for the assessment year 2011-12 is treated as partly allowed for statistical purposes

ITA 854/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: Shri C.R.Nulvi, CA
Section 11(6)Section 143(1)Section 143(3)Section 28

…r Pallottine Society,. [1989] 180 ITR 579 [MP] ITA Nos.853 & 854/Bang/2016 Page 6 of 17 (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…

Dy.DIT, Bangalore vs. Maharani Lakshmi Ammani College Trust, Bangalore

In the result, the revenue’s appeals are dismissed

ITA 391/BANG/2016[2009-10]Status: DisposedITAT Bangalore31 Mar 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri P.R. Suresh, C.A
Section 11(1)(a)

…[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…

M/S. Manjeet Kaur Memorial Premier Institute of Education, Gurgaon vs. ITO, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 1824/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Jan 2017AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…s: I. CIT Vs Tiny Tots Education Society [2011] 330 ITR 16 (P&H) II. DIT Vs Vishwa Jagriti Mission [2013] 83 DTR 47 (Del). III. CIT Vs Sheth Manilal Ranchhoddas Vishram Bhawan Trust [1992] 198 ITR 598 (Guj). IV. CIT Vs Bharuka Public Welfare Trust [1999] 240 ITR 513 (Cal) V. CIT Vs Institute of Banking Personnel Selection [2003] 264 ITR 110 (Bom.) 15.4 Further, expenditure incurred on Eye check up, blood donation camps, Free books distribution are purely charitable in nature and therefore are to be considered application of income. Administrative expenses are 25 basically includes printing & stationery,…

M/S. Manjit Kaur Memorial Premier Institute of Education, Gurgaon vs. DCIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 2025/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Jan 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…s: I. CIT Vs Tiny Tots Education Society [2011] 330 ITR 16 (P&H) II. DIT Vs Vishwa Jagriti Mission [2013] 83 DTR 47 (Del). III. CIT Vs Sheth Manilal Ranchhoddas Vishram Bhawan Trust [1992] 198 ITR 598 (Guj). IV. CIT Vs Bharuka Public Welfare Trust [1999] 240 ITR 513 (Cal) V. CIT Vs Institute of Banking Personnel Selection [2003] 264 ITR 110 (Bom.) 15.4 Further, expenditure incurred on Eye check up, blood donation camps, Free books distribution are purely charitable in nature and therefore are to be considered application of income. Administrative expenses are 25 basically includes printing & stationery,…

M/S. Raja Muthiah Chettiar Charitable and Educational Trust, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee stands dismissed

ITA 2129/CHNY/2016[2010-11]Status: DisposedITAT Chennai23 Nov 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri Saroj Kumar Parida, AdvocateFor Respondent: Shri A.V.Sreekanth, JCIT
Section 11Section 12ASection 32Section 42

…the assessee, which are as under:- 1. DIT v. VishwaJagriti Mission (2012) 73 DTR (Del) 195 2. CIT v. Market Committee, Pipli (2011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 6. CIT v. (1992) 198 ITR 598 ShethManilalRanchhoddasVishramBhavan (Guj) Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 Selection (Bom) 9. DIT(E) v. FramjeeCawasjee Institute (1993) 109 CTR (Bom) 463 10…

M/S. Sakthi Foundation, Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee stand dismissed

ITA 2076/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT
Section 11Section 32

…the assessee, which are as under:- 1. DIT v. VishwaJagriti Mission (2012) 73 DTR (Del) 195 2. CIT v. Market Committee, Pipli (2011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 16 I.T.A. Nos.2075 & 2076/ Mds/2016 6. (1992) 198 ITR 598 (Guj) CIT v. ShethManilalRanchhoddasVishramBhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 (Bom) Selection 9. DIT(E) v. FramjeeCawasjee…

Souther India Mills Association, Chennai vs. DCIT, Coimbatore

In the result, both the appeals of the assessee stand dismissed

ITA 2075/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT
Section 11Section 32

…the assessee, which are as under:- 1. DIT v. VishwaJagriti Mission (2012) 73 DTR (Del) 195 2. CIT v. Market Committee, Pipli (2011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 16 I.T.A. Nos.2075 & 2076/ Mds/2016 6. (1992) 198 ITR 598 (Guj) CIT v. ShethManilalRanchhoddasVishramBhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 (Bom) Selection 9. DIT(E) v. FramjeeCawasjee…

Pr. Commissioner of Income Tax vs. Sri Sri Adichunchunagiri Shikshana Trust

In the result, all the appeals are

ITA/384/2016HC Karnataka28 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 10Section 10(23)Section 11Section 12ASection 144Section 260Section 263

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JUNE, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MR. JUSTICE B.SREENIVASE GOWDA ITA NO.384 OF 2016 BETWEEN 1. PR.COMMISSIONER OF INCOME TAX CENTRAL, BMTC COMPLEX, KORAMANGALA BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER CIRCLE 2(2) BANGALORE. ... APPELLANTS (BY SRI.E.I.SANMATHI, ADV.) AND SRI.SRI.ADICHUNCHUNAGIRI SHIKSHANA TRUST ADICHUNCHUNGIRI KSHETRA NAGAMANGALA TALUK MANDYA.…

M/S Integrated Education Research Centre for Engineering and Management, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal is allowed while the stay application is dismissed

ITA 620/KOL/2016[2012-2013]Status: DisposedITAT Kolkata01 Jun 2016AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

For Appellant: Mr.S.M.Surana, AdvocateFor Respondent: Mr.Snehotpal Datta, JCIT
Section 143(3)Section 263Section 32Section 35(2)(iv)

…. CIT vs. Trustee of H.E.H. Nizam's Supplemental Religious Endowment Trust reported in 127 ITR 378 (A.P.) [1981] iv. ClT vs. Rcao Bahadur Calavala Cunnan Chetty Charities reported in [1982) 135 ITR 485 [Mad} v. ClT vs. Bhoruka Public Welfare Trust reported in 240 ITR 513 (Cal) [19991 vi. CIT vs. Jayashree Chaity Trust reported in 159 ITR 280 (Co') [1986] vii. Escorts Ltd.( J.K. Synthetics Ltd.) vs Union of India 199 ITR 43 (SC) (1993) It is noted that in any of the case mentioned above, other than Institute of Banking Personnel Selection (supra), Market Committee, Pipli (supra), and Escorts Ltd. (supra), the iss…

Asst.C.I.T., Mangalore vs. Vishwachetan Foundation, Hubli

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

ITA 957/BANG/2015[2009-10]Status: DisposedITAT Bangalore20 May 2016AY 2009-10

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raothe Asst. Commissioner Of Income-Tax(Exemption), Circle-1, Mangalore. . Appellant Vs. Vishwachetan Foundation Ibmr, 1St Main, Jaynagar, Opp: Kims, Hubbali. Appellant By : Shri S Nambirajan, Jcit Respondent By : Shri Naginchand Khincha, Ca Date Of Hearing : 17-5-2016 Date Of Pronouncement : 20-5-2016 O R D E R

For Appellant: Shri S Nambirajan, JCITFor Respondent: Shri Naginchand Khincha, CA
Section 11Section 148Section 28Section 32Section 35(2)(iv)

…] 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.957/B/15 8 (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 conside…

The Music Academy Madras, Chennai vs. DDIT, Chennai

Accordingly, the same is dismissed

ITA 1098/CHNY/2015[2010-11]Status: DisposedITAT Chennai22 Apr 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1098/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11 The Music Academy Madras, The Deputy Director Of Income Tax No.168 (Old No.306), Ttk Road, V. (Exemptions), Royapettah, Chennai - 600 014. Chennai - 600 034 . Pan : Aaatt 0256 B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 11Section 12ASection 32

…he assessee, which are as under:- 1. DIT v. Vishwa Jagriti Mission (2012) 73 DTR (Del) 195 2. CIT v. Market Committee, Pipli (2011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 6. CIT v. Sheth Manilal Ranchhoddas (1992) 198 ITR 598 (Guj) Vishram Bhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 (Bom) Selection 9. DIT(E) v. Framjee Cawasjee (1993) 109 CTR (Bom) 463 Institu…

The Commissioner of Income Tax vs. M/S Karnataka Reddy Janasangha

The appeals are dismissed

ITA/56/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax vs. International Institute of Information Technology

The appeals are dismissed

ITA/414/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax vs. M/S Gokula Education Foundation (Medical)

The appeals are dismissed

ITA/430/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax Exemptions vs. Al-Ameen Charitable Fund Trust

The appeals are dismissed

ITA/62/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax vs. M/S Gokula Education Foundation

The appeals are dismissed

ITA/431/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Commissioner of Income Tax vs. Sri Adichunchungiri

The appeals are dismissed

ITA/233/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

Commissioner of Income vs. Sri Adichunchanagiri

The appeals are dismissed

ITA/1/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…