CIT & Another v. MBA Nahata Charitable Trust

364 ITR 693Reported decision#7897 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2022.

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