How many judgments cite ACIT v. City Hospital?

11 judgments on BharatTax cite ACIT v. City Hospital (42 ITR (Trib) 583), spanning 2016 to 2018.

ACIT v. City Hospital

42 ITR (Trib) 583Income Tax Appellate Tribunal2015#9775 most cited

What is ACIT v. City Hospital authority for?

The carry forward of surplus application of income of a charitable trust to subsequent years is permissible. This includes allowing depreciation as part of the application of income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Also referred to as

ACIT v. City Hospital · 42 ITR (Trib) 583 · carry forward surplus application income · charitable trust · depreciation as application of income

Judgments citing ACIT v. City Hospital

Electronic City Industries Association, Bangalore vs. DCIT, Bangalore

In the result, assessee's appeals for Assessment Year 2011-12 is allowed as indicated above & revenue’s cross appeal is dismissed

ITA 654/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Feb 2018AY 2011-12

Bench: Shri Jason P Boaz & Shri Laliet Kumar

For Appellant: Shri Sudhir Prabhu, CAFor Respondent: Shri P.V. Pradeep Kumar, CIT (D.R)

Section 11Section 12ASection 143(1)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER I.T. A. No.764/Bang/2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax (Exemptions), Circle 17(1), Bangalore. …. Appellant. Vs. M/s. Electronic City Industries Association, S.No.7(P), Electronic City West Phase, Electronic City, Hosur Road, Bangalore-560 083. ….. Respondent. I.T. A. No.654/Bang/2016 (Assessment Year : 2011-12) (By Assessee) Assessee By : Shri Sudhir Prabhu, CA Respondent By : Shri P.V. Pradeep Kumar, CIT (D.R) Date of Hearing : 11.12.2…

Deputy Commissioner of Income Tax (Exemption) Circle-1, Bangalore vs. M/S Swami Vivekananda Youth Movement, Mysuru

In the result, Revenue’s appeal for asst

ITA 1550/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2018AY 2013-14

Bench: Shri Jason P Boaz & Shri Laliet Kumarthe Dy. Commissioner Of Income-Tax (Exemption), Circle-1, Bengaluru. . Appellant Vs. M/S Swami Vivekananda Youth Movement, No.Ca-2, Kiadb Housing Area, Ring Road, Hebbal, Mysuru. . Respondent Appellant By : Shri Ramesh Kumar, Addl. Cit Respondent By : None Date Of Hearing : 7-2-2018 Date Of Pronouncement : 9-2-2018 O R D E R

For Appellant: Shri Ramesh Kumar, Addl. CITFor Respondent: None

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 15Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER The Dy. Commissioner of Income-tax (Exemption), Circle-1, Bengaluru. . Appellant Vs. M/s Swami Vivekananda Youth Movement, No.CA-2, KIADB Housing Area, Ring Road, Hebbal, Mysuru. . Respondent Appellant by : Shri Ramesh Kumar, Addl. CIT Respondent by : None Date of Hearing : 7-2-2018 Date of Pronouncement : 9-2-2018 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order of the CIT(A) - 14, LTU, Bangalore dated 28/4/2…

Income Tax Officer(Exemptions), Bangalore vs. Shradda Trust, Bangalore

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

ITA 1810/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year :2012-13

For Appellant: NoneFor Respondent: Smt. Padmameenakshi, JCIT (DR)

Section 10(2)Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2012-13 M/s. Shraddha Trust, No. 37/10, The Income Tax Officer Yellappa Chetty Layout, (Exemptions), Vs. Ulsoor Road, Ward – 3, Bangalore – 560 042. Bangalore. PAN: AACTS 7373J APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. Padmameenakshi, JCIT (DR) Date of hearing : 07.11.2017 Date of Pronouncement : 10.11.2017 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue which is directed against the orde…

ITO-(Exemptions)-Ward-3, Bangalore vs. M/S. Sri Keshava Trust, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1510/BANG/2016[2007-08]Status: DisposedITAT Bangalore10 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodiaassessment Year : 2007-08

For Appellant: NoneFor Respondent: Shri. Chandrashekar, ACIT

Section 11Section 11(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Assessment year : 2007-08 The Income Tax Officer Vs. M/s. Sri Keshava Trust, No.504, 4th Cross, 8th Block, (Exemptions), Ward-3, Jayanagar, Bengaluru. Bengaluru-560071. PAN : AACTS1012L APPELLANT RESPONDENT Revenue by : Shri. Chandrashekar, ACIT Assessee by : None Date of hearing : 03.10.2017 Date of Pronouncement : 10.10.2017 O R D E R Per Sunil Kumar Yadav, JM : This appeal is preferred by the assessee against the order of CIT(A), inter alia, on the following gro…

DCIT, Bangalore vs. M/S B S & G Foundation, Bangalore

In the result, Revenue’s appeal for asst

ITA 884/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Dy. Commissioner Of Income-Tax (Exemptions), Bengaluru. . Appellant Vs. M/S B S & G Foundation, 502, 2Nd Floor, 5Th ‘C’ Main, 5Th Cross, 2Nd Block, Hrbr Layout, Kalyannagar, Bangalore. . Respondent Pan – Aaatb6131D. Appellant By : Smt. Padmameenakshhi, Jcit Respondent By : Shri R.T Balasubramanyam, C.A Date Of Hearing : 28-9-2017 Date Of Pronouncement : 4-10-2017 O R D E R

For Appellant: Smt. Padmameenakshhi, JCITFor Respondent: Shri R.T Balasubramanyam, C.A

Section 11Section 11(1)(a)Section 11(2)Section 11(3)Section 11(5)Section 12ASection 13Section 143(3)

…. It is submitted that the said issue is covered in favour of the assessee by the decision of the Co-ordinate bench of this Tribunal in the case of ITO (Exemption) Vs. Shraddha Trust in ITA No.899/Bang/2016 dated 7/4/2017 City Hospital Charitable Trust (2015) 42 ITR (Trib) 583 Bangalore and Joythi Charitable Trust in 60 taxmann.com 165, Bangalore. 6.3.1 We have heard the rival contentions and perused and carefully considered the material on record, including the judicial pronouncements cited. We find that the issue before us of carry forward of surplus application of income to subsequent years is covered by the d…

The Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Green Wood High School, Bangalore

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

ITA 749/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Sept 2017AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Vijay Pal Raoassessment Year : 2012-13

For Appellant: NoneFor Respondent: Shri B.R. Ramesh, JCIT (DR)

Section 10(2)Section 11Section 11(1)Section 11(1)(a)Section 15Section 35Section 35(1)Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Green Wood High School, No. 377, 3rd Block, The Assistant Commissioner of Income Tax (E), Sarjapur Road, Koramangala, Vs. Circle – 1, Bangalore – 560 034. Bangalore. PAN: AAATG 6125A APPELLANT RESPONDENT Assessee by : None Revenue by : Shri B.R. Ramesh, JCIT (DR) Date of hearing : 28.09.2017 Date of Pronouncement : 28.09.2017 O R D E R Per Shri A.K. Garodia, Accountant Member This is a revenue’s appeal directed against the order of…

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)

…t in the case of CIT vs. Programma for Community Organisation (248 ITR 1) and also allowed carry forward of excess application of income to the subsequent years following the co-ordinate bench of Tribunal in the case of CIT vs. City Hospital Charitable Trust (42 ITR (Trib) 583) and DCIT vs. Manipal Academy of Higher Education (44 ITR(Trib) 18 ). 5. Being aggrieved by this order, the revenue is in appeal before us in the present appeal. 6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jur…

DCIT, Bangalore vs. M/S People'S Educatation Society, Bangalore

In the result, the appeal of the Revenue is partly allowed for statistical purpose

ITA 1074/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Jun 2017AY 2011-12

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.1074/Bang/2016 (Assessment Year : 2011-12) Deputy Commissioner Of Income-Tax (E), Circle -1, Bengaluru .. Appellant V. M/S. Peoples Education Society, 50 Feet Road, Hanumanthanagar, Bsk 1St Stage, Bengaluru 560 050 .. Respondent Pan : Aaatp3955H Assessee By : Shri. Prashanth, C, Ca Revenue By : Shri. Sanjay Kumar, Cit-Iii Heard On : 31.05.2017 Pronounced On : 09.06.2017 O R D E R Per Lalit Kumar:

For Appellant: Shri. Prashanth, C, CAFor Respondent: Shri. Sanjay Kumar, CIT-III

Section 10Section 11Section 11(1)Section 12ASection 14Section 2(45)Section 21(1)

…ITA.1074/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.1074/Bang/2016 (Assessment Year : 2011-12) Deputy Commissioner of Income-tax (E), Circle -1, Bengaluru .. Appellant v. M/s. Peoples Education Society, 50 Feet Road, Hanumanthanagar, BSK 1st Stage, Bengaluru 560 050 .. Respondent PAN : AAATP3955H Assessee by : Shri. Prashanth, C, CA Revenue by : Shri. Sanjay Kumar, CIT-III Heard on : 31.05.2017 Pronounced on : 09.06.2017 O R D E R PER LALIT KUMAR, JUDICIAL MEMBER : The prese…

ITO, Bangalore vs. Sri. Vidya Mandir Education Society, Bangalore

In the result the appeal of the revenue is dismissed

ITA 708/BANG/2016[2010-11]Status: DisposedITAT Bangalore31 May 2017AY 2010-11

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Smt. Swapna Das, JCIT(DR)

Section 11Section 11(1)Section 11(1)(d)Section 15Section 70

…CIT(A) has allowed the claim of the assessee by following the decisions of this Tribunal. At the outset we note that this issue is covered by the decision of this Tribunal in case of ACIT Vs City ITA No. 708/Bang/2016 Page 4 of 11 Hospital charitable trust 42 ITR (Trib) 583(supra) wherein the tribunal has considered and decided this issue in para 7 to 14 as under. Ms We have heard the submissions of the Id. DR, who relied on the order of AO. We have considered the order of the AO. Identical issue came up for consideration before ITAT Bangalore Bench in the case of DDIT(E) v. Cutchi Memon Union (2013) 60 SO…

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

DCIT, Bangalore vs. Federation of Karnataka Chambers of Commerce & Industry, Bangalore

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

ITA 386/BANG/2016[2006-07]Status: DisposedITAT Bangalore16 Sept 2016AY 2006-07

Bench: Smt. Asha Vijayaraghavanita No.386 /Bang/2016 (Asst. Year 2006-07)

For Appellant: Shri DK Jha, Addl. CITFor Respondent: Shri AC Raju, C.A

Section 1(1)(a)Section 11Section 11(1)(d)Section 15Section 154Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- C, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA No.386 /Bang/2016 (Asst. Year 2006-07) The Dy. Commissioner of Income-tax, (E) Circle-1, Bengaluru. . Appellant Vs. Federation of Karnataka Chambers of Commerce & Industry, Federation House, P.B. No.9996, Kempegowda Road, High Grounds Bengaluru-560 009. . Respondent Appellant by : Shri DK Jha, Addl. CIT Respondent by : Shri AC Raju, C.A Date of Hearing : 31-08-2016 Date of Pronouncement : 16-09-2016 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER:` This appeal by the Revenue is directed agains…