CIT (E) v. Bangalore Baptist Hospital Society

240 Taxmann 567High Court2016#9572 most cited

What is CIT (E) v. Bangalore Baptist Hospital Society authority for?

Income derived from property held under trust is not included in the total income of the person in receipt of the income, as per Section 11(1). This principle is well-established and was previously addressed by the Court.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2022.

Also referred to as

CIT v Bangalore Baptist Hospital Society · 240 Taxmann 567 · Section 11(1) · income from trust property · total income · charitable trust exemption · Advancement of General Public Utility · proviso to Section 2(15)

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing CIT (E) v. Bangalore Baptist Hospital Society

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Assistant Commissioner of Income-Tax, Bangalore vs. Sri. Devaraj Urs Educational Trust, Kolar

In the result, the appeal of revenue is dismissed

ITA 134/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Sept 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri R.N. Prabat, CIT-III (DR)For Respondent: None
Section 11Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.134/Bang/2017 (Assessment Year : 2011-12) Asst. Commissioner of Income Tax (Exemptions), Bangalore. …. Appellant. Vs. Sri Devaraj Urs Educational Trust for Backward Classes (R) Tamaka, Kolar – 563 101 ….. Respondent. Appellant By : Shri R.N. Prabat, CIT-III (DR) Respondent By : None. Date of Hearing : 19.09.2017. Date of Pronouncement : 22.09.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by the revenue is directed against the order dt.…

Income Tax Officer (Exemptions), Bangalore vs. M/S. Sri. Lakshmi Education Society, Bangalore

In the result, the appeals of revenue are dismissed

ITA 128/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, Addl. CIT (DR)For Respondent: None
Section 11Section 28

…ell as learned Authorised Representative and considered the relevant material on record. At the outset, we note that this issue is covered by the Hon'ble jurisdictional High Court decision dt.16.6.2016 in the case of CIT Vs. Bangalore Baptist Hospital Society 240 Taxmann 567 wherein the Hon'ble High Court has held in paras 15 to 26 as under : “ 15. The question involved in this case is no more res integra. This question was considered by this Court as far back as in the year 1984, in the case of Society of the Sister's of St. Anne (supra) wherein the Division Bench of this Court has held thus: "9. It is clear fro…

Asst. Commissioner of Income-Tax, Bangalore vs. M/S. the New Cambridge Educational Trust, Bangalore

In the result, both the appeals of revenue are dismissed

ITA 1388/BANG/2016[2009-10]Status: DisposedITAT Bangalore20 Sept 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Pramod Singh, CIT (D.R)For Respondent: Shri P.R. Suresh, CA
Section 28

…ell as learned Authorised Representative and considered the relevant material on record. At the outset, we note that this issue is covered by the Hon'ble jurisdictional High Court decision dt.16.6.2016 in the case of CIT Vs. Bangalore Baptist Hospital Society 240 Taxmann 567 wherein the Hon'ble High Court has held in paras 15 to 26 as under : “ 15. The question involved in this case is no more res integra. This question was considered by this Court as far back as in the year 1984, in the case of Society of the Sister's of St. Anne (supra) wherein the Division Bench of this Court has held thus: "9. It is clear fro…

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)

…l as learned Authorised Representative and considered the relevant material on record. At the outset, we note that this issue is covered by the Hon'ble jurisdictional High Court decision dt.16.6.2016 in the case of CIT Vs. Bangalore Baptist Hospital Society 240 Taxmann 567 wherein the Hon'ble High Court has held in paras 15 to 26 as under : “ 15. The question involved in this case is no more res integra. This question was considered by this Court as far back as in the year 1984, in the case of Society of the Sister's of St. Anne (supra) wherein the Division Bench of this Court has held thus: "9. It is clear fr…

CIT (E) v. Bangalore Baptist Hospital Society (240 Taxmann 567) — Cited in 11 Judgments | BharatTax