CIT & Another v. MBA Nahata Charitable Trust

364 ITR 693Reported decision#7882 most cited

What is CIT & Another v. MBA Nahata Charitable Trust authority for?

Exemption under section 11 of the Income-tax Act is allowable for charitable trusts even if donations are anonymous, provided the amounts are spent towards charitable objects.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2022.

Also referred to as

CIT v MBA Nahata Charitable Trust · 364 ITR 693 · section 11 · anonymous donations · charitable objects · exemption

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing CIT & Another v. MBA Nahata Charitable Trust

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…f donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charitable Trust in 364 ITR 693. Reliance is placed on observations in paragraph 11 at page 706 of PB - 3. In view of the binding decisions of the jurisdictional High Court, Ld. A.R. requested to hold that the assessee had not received ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 13 of 68 capitation fees in violation of…

M/S. Karnataka Reddy Janasangha, Bangalore vs. The Deputy Commissioner of Income Tax (Exemptions), Circle- 1, Bangalore

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 2547/BANG/2019[2013-14]Status: DisposedITAT Bangalore23 Dec 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

Dy. Commissioner of Income Tax (E) Circle - 1, Bengaluru vs. M/S Karnataka Reddy Janasangha, Bengaluru

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 1507/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Dec 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

Dy. Commissioner of Income Tax (E) Circle-1, Bengaluru vs. M/S Karnataka Reddy Janasangha, Bengaluru

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 1506/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

M/S Karnataka Reddy Janasangha, Bangalore vs. The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Bangalore

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 1264/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Dec 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

M/S Karnataka Reddy Janasangha, Bangalore vs. The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Bangalore

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 1263/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

CIT & Another v. MBA Nahata Charitable Trust (364 ITR 693) — Cited in 14 Judgments | BharatTax