Bai Sonabai Hirji Agiary Trust v. ITO

93 ITD 70Income Tax Appellate Tribunal2005#3028 most cited

What is Bai Sonabai Hirji Agiary Trust v. ITO authority for?

For the purpose of accumulation of income under section 11(1)(a), the calculation is to be made on the gross receipts of the trust before deducting any expenses. This interpretation is based on the plain language of section 11(1)(a) and is supported by Supreme Court decisions.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

Bai Sonabai Hirji Agiary Trust v. ITO · 93 ITD 70 · section 11(1)(a) · accumulation of income · gross receipts · charitable purposes · charitable trust · CIT v. Programme for Community Organization

Sections most often in play

Section 11(1)(a)Section 11(4A)Section 12AASection 142(1)Section 143(2)Section 2(15)

Issues it is cited on

section 14(2)section 2(17)section 62section 115bbcsection 80g(5b)accumulation of incomeanonymous donationapplication of income for charitable purposessection 11(1)(a)section 11(1)(d)section 80g(2)section 11(5)

Judgments citing Bai Sonabai Hirji Agiary Trust v. ITO

ACIT-(E), Circle-1, Bangalore vs. M/S. Bhagwan Mahaveer Memorial Jain Educational and Cultural Trust, Bangalore

In the result, the appeal of the Revenue are dismissed while the appeals by the assessee are partly allowed

ITA 1514/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Aug 2019AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Jason P.Boaz

For Appellant: Shri H.N Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 32Section 35(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER ITA Nos. 1514 & 1515 /Bang/2016 Assessment years : 2010-11 & 2011-12 ITA No. 137 /Bang/2017 Assessment years : 2012-13 The Asst. Commissioner of Vs. Bhagwan Mahaveer Memorial Income-tax (Exemption), Jain Educational and Cultural Bangalore. Trust, No.285, II Floor, Eswari Mansion, Avenue Road, Bangalore-560 002. PAN – AABTS 1497 G APPELLANT RESPONDENT ITA Nos. 1730, 1731 & 1732 Assessment years : 2010-11, 2011-12 & 2012-13 Bhagwan Mahaveer Memorial Vs. The Asst. Commis…

The Income Tax Officer, Ward-2, Bangalore vs. M/S. Rams Education Foundation, Bangalore

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1464/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Mar 2018AY 2012-13

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

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT
Section 11Section 11(1)Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. Rams Education Foundation, Vs. The Income Tax Officer Behind Vaikunta Kalyana Soudha, (Exemptions), Ward 2, Gokula, Bangalore. Bangalore – 560 004. PAN: AAATR 5602D APPELLANT RESPONDENT Assessment year : 2012-13 The Income Tax Officer Vs. M/s. Rams Education Foundation, (Exemptions), Ward 2, Behind Vaikunta Kalyana Soudha, Bangalore. Gokula, Bangalore – 560 004. PAN: AAATR 5602D APPELLANT RESPONDENT Assessee by : Shri S.V. Ravishank…

M/S Rams Education Foundation, Bangalore vs. Income Tax Officer Ward-2 (Exemption), Bangalore

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1381/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Mar 2018AY 2012-13

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

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT
Section 11Section 11(1)Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. Rams Education Foundation, Vs. The Income Tax Officer Behind Vaikunta Kalyana Soudha, (Exemptions), Ward 2, Gokula, Bangalore. Bangalore – 560 004. PAN: AAATR 5602D APPELLANT RESPONDENT Assessment year : 2012-13 The Income Tax Officer Vs. M/s. Rams Education Foundation, (Exemptions), Ward 2, Behind Vaikunta Kalyana Soudha, Bangalore. Gokula, Bangalore – 560 004. PAN: AAATR 5602D APPELLANT RESPONDENT Assessee by : Shri S.V. Ravishank…

M/S. Vidyanidhi Education Trust, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1, Bangalore

In the result, appeal of the assessee is allowed

ITA 1380/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Feb 2018AY 2012-13

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Narendra SharmaFor Respondent: Smt. Padmameenakshi, JCIT
Section 11(1)(a)

…l order and drawn our attention to page nos. 10 & 11 of this tribunal order and pointed out that the tribunal in this case has followed the decision of special bench of the tribunal rendered in the case of Bai Sonabai Hirji Agiary Trust Vs. ITO as reported in 93 ITD 70 (SB). He also submitted that the relevant portion of this tribunal order has been reproduced by the tribunal and as per the same, the tribunal has followed the judgment of Hon’ble Kerala High Court rendered in the case of CIT vs. Programme for Community Organisation as reported in 228 ITR 620 (Kerala). 4. The ld. DR of revenue supported the order…

Iti Education Committee, Bangalore vs. Income-Tax Officer(Exemption), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 425/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jan 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raom/S.Iti Education Committee, Vidyamandir, Dooravaninagar, Bengaluru. Pan : Aaaai0748L … Appellant Vs. The Income-Tax Officer (Exemptions), Ward - 1, Bengaluru … Respondent Appellant By : Shri H Sambhu Sharma, C.A Respondent By : Shri Pradeep Kumar, Acit(Dr)

For Appellant: Shri H Sambhu Sharma, C.AFor Respondent: Shri Pradeep Kumar, ACIT(DR)
Section 10Section 11Section 11(1)(a)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.ITI Education Committee, Vidyamandir, Dooravaninagar, Bengaluru. PAN : AAAAI0748L … Appellant Vs. The Income-tax Officer (Exemptions), Ward - 1, Bengaluru … Respondent Appellant by : Shri H Sambhu Sharma, C.A Respondent by : Shri Pradeep Kumar, ACIT(DR) Date of hearing : 27/11/2017 Date of pronouncement : 31/01/2018 O R D E R Per INTURI RAMA RAO, AM : This is an appeal by the assessee-trust directed against the order of Commissioner of Income-tax (Appeals)-14,…

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

In the result, the assessee’s appeal for asst

ITA 800/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Jan 2018AY 2012-13

Bench: Shri Jason P Boaz & Shri Laliet Kumarm/S Green Wood High Trust, No.377, 3Rd Block, Sarjapur Road, Koramangala, Bangalore. . Appellant Vs. The Asst. Commissioner Of Income-Tax, (Exemption), Circle-1, Bangalore. . Respondent Appellant By : Shri B.R Sudheendra, C.A Respondent By : Ms. Neera Malhotra, Cit Date Of Hearing : 16-1-2018 Date Of Pronouncement : 19-1-2018 O R D E R

For Appellant: Shri B.R Sudheendra, C.AFor Respondent: Ms. Neera Malhotra, CIT
Section 1Section 11Section 11(1)(a)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER M/s Green Wood High Trust, No.377, 3rd Block, Sarjapur Road, Koramangala, Bangalore. . Appellant Vs. The Asst. Commissioner of Income-tax, (Exemption), Circle-1, Bangalore. . Respondent Appellant by : Shri B.R Sudheendra, C.A Respondent by : Ms. Neera Malhotra, CIT Date of Hearing : 16-1-2018 Date of Pronouncement : 19-1-2018 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the CIT(A)-14, LTU, Bangalore d…

M/S. North Western Karnataka Road Transport Corporation, Hubli vs. Joint Commissioner of Income Tax (Exemption), Hubli

In the result, the assessee's appeals for Assessment Years 2006-07 &

ITA 275/BANG/2017[2006-07]Status: DisposedITAT Bangalore13 Dec 2017AY 2006-07

Bench: Shri Jason P Boaz & Shri Lalit Kumar

For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri Harinder Kumar, CIT (D.R)
Section 11Section 11(1)(a)Section 12ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR, JUDICIAL MEMBER I.T. A. Nos.275 & 276/Bang/2017 (Assessment Years : 2006-07 & 2012-13) M/s. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. …. Appellant. Vs. The Joint Commissioner of Income Tax (Exemption), Hubbali. ….. Respondent. Appellant By : Smt. Pratibha, Advocate. Respondent By : Shri Harinder Kumar, CIT (D.R). Date of Hearing : 11.12.2017. Date of Pronouncement : 13.12.2017. O R D E R Per Shri Jason P Boaz, A.M. : These appeals by…

M/S Vidyanidhi Education Trust, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1777/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Oct 2017AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri George George Kassessment Year : 2011-12

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Padma Meenakshi, JCIT (DR)
Section 11Section 11(1)(a)

…l order and drawn our attention to page nos. 10 & 11 of this tribunal order and pointed out that the tribunal in this case has followed the decision of special bench of the tribunal rendered in the case of Bai Sonabai Hirji Agiary Trust Vs. ITO as reported in 93 ITD 70 (SB). He also submitted that the relevant portion of this tribunal order has been reproduced by the tribunal and as per the same, the tribunal has followed the judgment of Hon’ble Kerala High Court rendered in the case of CIT vs. Programme for Community Organisation as reported in 228 ITR 620 (Kerala). 4. The ld. DR of revenue supported the order…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The 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 PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by Revenue is directed against the…

DCIT, Bangalore vs. M/S Podar Education and Sport Trust, Bangalore

In the result, both the appeals of revenue are dismissed

ITA 765/BANG/2016[2012-13]Status: DisposedITAT Bangalore31 May 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Smt. Swapna Das, JCIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri R.S. Samria, C.A
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. Nos.765 & 766/Bang/2016 (Assessment Year : 2012-13) Dy. Commissioner of Income Tax (Exemptions), Bangalore. …. Appellant. Vs. 1. M/s. Podar Education and Sport Trust, 103/1, Basavanapura, Off Bannerghatta Road, Bangalore. 2. M/s. Podar Education Trust, 103/1, Basavanapura, Bangalore. ….. Respondent. Appellant By : Smt. Swapna Das, JCIT (DR) (ITAT)-2, Bengaluru. Respondent By : Shri R.S. Samria, C.A. Date of Hearing : 31.05.2017. Date of Pronouncement : 31.0…

M/S Society of Sisters of Holy Cross, Bangalore vs. DDIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 970/BANG/2015[2011-12]Status: DisposedITAT Bangalore05 Aug 2016AY 2011-12

Bench: Smt. Asha Vijayaraghavans & Shri. S. Jayaraman

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Priscilla Singsit, CIT - I
Section 11(1)(a)

…ITA.970/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBERS AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.970/Bang/2015 (Assessment Year : 2011-12) M/s. Society of Sisters of Holy Cross, St. Jseph Post, Bannerghatta Road, Bengaluru 560 082 .. Appellant PAN : AABTS1502N v. Deputy Director of Income-tax (Exemption), Circle -17(2), Bangalore .. Respondent Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Smt. Priscilla Singsit, CIT - I Heard on : 25.07.2016 Pronounced on : 05.08.2016 O R D E R PER S. JAYARAM…

M/S Shree Devi Education Trust, Mangalore vs. CIT, Bangalore

In the result, the appeal filed by the assessee-society is partly allowed

ITA 1443/BANG/2015[2011-12]Status: DisposedITAT Bangalore13 May 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoshree Devi Education Trust, Maina Towers, Ballalbagh, Mangalore-575003. … Appellant Vs. Income-Tax Officer, Ward 2(1),Bangalore. … Respondent

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 11Section 11(1)(a)Section 11(2)Section 11(2)(d)Section 12ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Shree Devi Education Trust, Maina Towers, Ballalbagh, Mangalore-575003. … Appellant Vs. Income-tax Officer, Ward 2(1),Bangalore. … Respondent Appellant by : Shri Suresh Muthukrishnan, CA. Respondent by : Shri Sanjay Kumar, CIT(DR). Date of hearing : 28/04/2016 Date of pronouncement : 13/05/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-society directed against the order of the Commissioner of Income-tax (Exemptions), Bangalore, pass…

M/S St. Martha'S Hospital, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is allowed

ITA 976/BANG/2015[2011-12]Status: DisposedITAT Bangalore06 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 11Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2011-12 M/s. St. Martha’s Hospital, Vs. The Deputy Commissioner of Nrupathunga Road, Income Tax (Exemption), Bangalore – 560 001. Circle 17(2), PAN: AAATS 4999J Bangalore. APPELLANT RESPONDENT Appellant by : Shri Suresh Muthukrishnan, CA Respondent by : Dr. P.K. Srihari, Addl. CIT(DR) Date of hearing : 04.11.2015 Date of Pronouncement : 06.11.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the assessee is directed agai…

M/S Acharya Pathahala Educational Trust, Bangalore vs. Dy.D.I.T., Bangalore

In the result, the appeal of the assessee is allowed

ITA 597/BANG/2015[2011-12]Status: DisposedITAT Bangalore06 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

For Appellant: Shri C.P. Ramaswamy, CAFor Respondent: Dr. P.K. Srihari, Addl. Addl.CIT (DR)
Section 11Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2011-12 M/s. Acharya Pathashala Vs. The Deputy Director of Educational Trust, Income Tax (Exemptions), Narasimharaja Colony, Circle 1, Basavangudi, Bangalore. Bangalore – 560 019. PAN: AAATA 1253B APPELLANT RESPONDENT Appellant by : Shri C.P. Ramaswamy, CA Respondent by : Dr. P.K. Srihari, Addl. Addl.CIT (DR) Date of hearing : 04.11.2015 Date of Pronouncement : 06.11.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the…

M/S Pratham Books (Trust), Bangalore vs. DDIT, Bangalore

In the result, the appeal by the assessee is allowed

ITA 356/BANG/2015[2011-12]Status: DisposedITAT Bangalore28 Oct 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

For Appellant: Shri Bharath L., CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)
Section 11Section 11(1)Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2011-12 M/s. Pratham Books (Trust), Vs. The Deputy Director of No.621, 2nd Floor, 5th Main, Income-tax (Exemption), OMBR Layout, Banaswadi, Bangalore. Bangalore – 560 043. PAN: AAATP 7221N APPELLANT RESPONDENT Appellant by : Shri Bharath L., CA Respondent by : Shri Korra Meghanath Chowhan, Addl.CIT(DR) Date of hearing : 07.10.2015 Date of Pronouncement : 28.10.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the assessee…

M/S Allard Education Society, Bangalore vs. DDIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2011-12 is allowed as indicated above

ITA 355/BANG/2015[2011-12]Status: DisposedITAT Bangalore23 Oct 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazi.T. A. No.355/Bang/2015 (Assessment Year : 2011-12) M/S. Allard Education Society, No.441, St. Thomas Town, Hennur Road, Bangalore-560 084 …. Appellant. Pan Aaata 3937E Vs. Dy. Commissioner Of Income Tax (Exemptions), Circle 17(1), Bangalore. ….. Respondent. Appellant By : Shri V. Srinivasan, C.A. Respondent By : Shri Sunil Kumar Agarwala, Jcit (D.R.) Date Of Hearing : 6.10.2015. Date Of Pronouncement : 23.10.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Ltu, Bangalore Dt.29.10.2014 Relating To Assessment Year 2011-12. 2. The Facts Of The Case, Briefly, Are As Under :- 2.1 The Assessee Is A Public Religious Cum Public Charitable Institution Registered Under The Karnataka Societies Act, 1960 & Also Registered Under Section 12A Of The Income Tax Act Vide Order No.Pro 718/10A/Vol.A1/A-280 Dt.23.4.1975 As A Religious-Cum-Educational Institution. The Assessee Filed Its Return Of Income For Assessment Year 2011-12 On 27.3.2012

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri Sunil Kumar Agarwala, JCIT (D.R.)
Section 11(1)(a)Section 11(2)Section 12ASection 143(3)

…ed.” 6.3.2 We find that the co-ordinate bench of this Tribunal in the case of Jyothi Charitable Trust (supra) in coming to the aforesaid conclusion has followed the decision of the Special Bench of the ITAT in the case of Bai Sonabai Hirji Agiary Trust V ITO 93 ITD 70 (SB). In the light of the above discussions, and following the decision of the co-ordinate bench of this Tribunal in Jyothi Charitable Trust (supra), we hold and direct the Assessing Officer to allow the accumulation of income at 15% of the gross receipts as claimed by the assessee and not on the basis of net income as held by him and accordingly s…

Prarthana Education Society, Bangalore vs. Dy.DIT, Bangalore

In the result, the appeal filled by the assessee is partly

ITA 730/BANG/2015[2011-12]Status: DisposedITAT Bangalore16 Oct 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

Section 11Section 11(1)(a)Section 12ASection 143Section 143(1)Section 143(2)Section 143(3)Section 234BSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.730 (Bang)/2015 (Assessment year:2011-2012) PpppppppPrarthana Education Society 17/17A, Near Petrol Bunk, Kadirenahalli, Banashankari II Stage, Padmanabhanagar, Appellant Bangalore-560 070 PAN No.AAAAP2322D Vs The Deputy Director of Income-tax (Exemptns.) Circle-17(2), Bangal Bangalore Respondent Date of hearing : 12-10-2015 Date of pronouncement : 16-10-2015 Appellant by Shri Shri Narayana Murthy, CA Dr. P.K.Srihari, Addl.CIT Respondent by O R D E R PER SHRI…

Juothy Charitable Trust, Bangalore vs. DCIT, Bangalore

In the result, the appeal by the Assessee is allowed

ITA 662/BANG/2015[2011-12]Status: DisposedITAT Bangalore14 Aug 2015AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2011-12

For Appellant: Shri Babu Prasad, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)
Section 11(1)Section 143(3)Section 32Section 35(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2011-12 Jyothy Charitable Trust, Vs. The Deputy Commissioner of No.31, Pampamahakavi Road, Income Tax (Exemptions), Shankarapuram, Circle 17(1), Bangalore – 560 004. Bangalore. PAN: AAATJ 2585R APPELLANT RESPONDENT Appellant by : Shri Babu Prasad, Advocate Respondent by : Shri Sunil Kumar Agarwala, Jt. CIT(DR) Date of hearing : 10.08.2015 Date of Pronouncement : 14.08.2015 O R D E R Per N.V. Vasudevan, Judicial Member This appeal by the assess…

Mary Immaculate Society, Bangalore vs. Dydit, Bangalore

In the result, the appeals by the Assessee are allowed

ITA 240/BANG/2015[2010-11]Status: DisposedITAT Bangalore23 Jun 2015AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Abraham P.George

For Appellant: Shri Chavali Narayan, CAFor Respondent: Smt. Chandana Ramachandran, CIT-III(DR)
Section 143(3)Section 32Section 35(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER ITA Nos.240 & 241/Bang/2015 Assessment years : 2010-11 & 2011-12 Mary Immaculate Society, Vs. The Deputy Director of 18th Cross, Wilson Garden, Income Tax (Exemptions), Bangalore – 560 030. Circle 17(2), PAN: AAATM 2014N Bangalore. APPELLANT RESPONDENT Appellant by : Shri Chavali Narayan, CA Respondent by : Smt. Chandana Ramachandran, CIT-III(DR) Date of hearing : 17.06.2015 Date of Pronouncement : 23.06.2015 O R D E R Per Bench These are appeals by the Assess…