Which sections of the Income Tax Act does CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust come up under?

It is most often cited in judgments turning on Section 12A, Section 12AB, Section 13(1)(b), Section 12A(1)(ac)(iii), Section 11, Section 2(15).

CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust

Q: How many judgments cite CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust?

35 judgments on BharatTax cite CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust (74 Taxmann.com 199), spanning 2018 to 2025.

74 Taxmann.com 199High Court2016#3407 most cited

What is CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust authority for?

Section 13(1)(b) of the Income Tax Act is applicable at the stage of granting exemption, not during the process of granting registration under section 12A/12AB, provided the trust's objects are charitable in character for the general public at large and not solely for the benefit of a particular religious community.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust · section 13(1)(b) · section 12A · section 12AB · charitable objects · general public benefit · registration · exemption

Also reported as

243 Taxmann 60

Sections most often in play

Section 12A Section 12AB Section 13(1)(b)Section 12A(1)(ac)(iii)Section 11 Section 2(15)Section 80G Section 80G(5)

Issues it is cited on

section 13(1)(b)section 12ab(4)section 13(1)section 12ab(1)(b)(ii)section 12a(1)(ac)(i)registration under section 12a section 12a(1)(ac)(vi)child section 12a(1)(ac)(iii)section 2(15)section 12ab(1)section 12ab

Judgments citing CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust

Jito Bhavnagar Chapter Foundation, Bhavnagar vs. The Commissioner of Income Tax(Exemption), Ahmedabad

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 102/AHD/2024[-]Status: DisposedITAT Ahmedabad03 Oct 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.102/Ahd/2024 िनधा"रण वष" /Assessment Year : - Jito Bhavnagar Chapter The Cit (Exemption) बनाम/ Foundation Ahmedabad V/S. 101, Gold Center, Opp. Dadasaheb Jain Derasar, Kalanala Bhavnagar - 364 001 (Gujarat) "थायी लेखा सं./Pan: Aafcj 2285 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri M.S. Chhajed, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Prithviraj Meena, CIT-DR

Section 1Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(3)Section 8

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.102/Ahd/2024 िनधा"रण वष" /Assessment Year : - Jito Bhavnagar Chapter The CIT (Exemption) बनाम/ Foundation Ahmedabad v/s. 101, Gold Center, Opp. Dadasaheb Jain Derasar, Kalanala Bhavnagar - 364 001 (Gujarat) "थायी लेखा सं./PAN: AAFCJ 2285 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri M.S. Chhaj…

Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religious Trust, Vapi vs. The CIT(Exemption), Ahmedabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 874/AHD/2024[NA]Status: DisposedITAT Ahmedabad30 Sept 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri R. N. Dsouza, CIT DR

Section 12(1)(ac)Section 12ASection 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.874/Ahd/2024 (Assessment Year: N.A.) Shree Naminath Shwetamber Vs. Commissioner of Income Tax Murtipujak Tapagachh Jain Religious (Exemption), Trust, Ahmedabad Nehru Street Vapi, Nehru Street Nr. Jain Derasar, Vapi-396191 [PAN No.AAZTS5625A] (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, A.R. Respondent by: Shri R. N. Dsouza, CIT DR 19.09.2024 Date of Hearing Date of Pronouncement 30.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBE…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM , vk;dj vihy la-@ITA No. 695 & 696/JPR/2024 Vardhman Sathanakvasi Jain cuke The CIT Exemption, Vs. Sravak Sangh Jaipur. Sravak Sangh Social Wrok Shg NGO Sec. Mahaveer, Bhawan Pandal Lokhan Kotri, Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQAS5068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (C.A.) jktLo…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Bargahe Husaini Trust, Monpar vs. The Commissioner of Income Tax(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 826/AHD/2023[-]Status: DisposedITAT Ahmedabad22 Jul 2024

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mohit Balani, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR

Section 11Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.826/Ahd/2023 (Assessment Year: N.A.) Bargahe Husaini Trust-Monpar, Vs. Commissioner of Income Tax Block No.2, Aabasi Apartment (Exemption), Nutan Nagar, Ambavadi, Mahuva, Ahmedabad Gujarat-364290 [PAN No.ABATS9354C] (Appellant) .. (Respondent) Appellant by : Shri Mohit Balani, A.R. Respondent by: Shri Vijay Kumar Jaiswal, CIT DR Date of Hearing 03.07.2024 Date of Pronouncement 22.07.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

Renewed Hope Community Trust, New Panvel vs. Commissioner of Income Tax Exemptions Pune, Pune

In the result, Appeal of the assessee is allowed for statistical purposes

ITA 4542/MUM/2023[NOT APPLICABLE]Status: DisposedITAT Mumbai22 Jul 2024

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Renewed Hope Community Commissioner Of Income Trust Tax Exemption Pune 322, 3Rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, Pmt Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) Pan No. Aaetr5822

For Appellant: Mr. Rohan N. Dedhia, ARFor Respondent: Mr. Rajesh Meshram, DR

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Renewed Hope Community Commissioner of Income Trust Tax Exemption Pune 322, 3rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, PMT Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) PAN No. AAETR5822 Assessee by : Mr. Rohan N. Dedhia, AR Revenue by : Mr. Rajesh Meshram, DR Date of hearing: 22.05.2024 Date of pronouncement : 22.07.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 4542/Mum/2023 is fil…

National Real Estate Development Council Gujarat, Ahmedabad vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 487/AHD/2024[NA]Status: DisposedITAT Ahmedabad02 Jul 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokarassessment Year : - National Real Estate Development Vs. Commissioner Of Council Gujarat Income-Tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. Pan : Aagan 1280 J

Section 12ASection 13(3)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, ACCOUNTANT MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, JUDICIAL MEMBER Assessment Year : - National Real Estate Development Vs. Commissioner of Council Gujarat Income-tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. PAN : AAGAN 1280 J : Assessee by Shri Dhinal Shah, CA : Shri Sudhendu Das, CIT-DR Reven…

Bhojalram Leuva Patel Seva Samaj Trust, Devki Galol vs. The Commissioner of Income Tax (Exemptions), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh Makwana, CIT D.R. Date of Hearing 02.04.2024 30.04.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the a…

Bhojalram Leuva Patel Seva Samaj Trust, Devki Galol vs. The Commissioner of Income Tax (Exemptions), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

Anjuman E Nusratul Muslimin Tankaria, Bharuch vs. CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 59/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sudhendu Das, CIT-DR

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.59/Ahd/2023 (Assessment Year: 2022-23) Anjuman E Nusratul Muslimin Vs. Commissioner Of income Tax Tankaria, (Exemption), At & P.O. Tankaria, Ahmedabad Bharuch, Gujarat-392240 [PAN No.AAFTA4804P] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal V. Shah, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 15.04.2024 Date of Pronouncement 24.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

Faizan E Burhane Millat Trust, Jabalpur vs. The CIT Exemption, Bhopal

In the result, appeal of the assessee is allowed

ITA 55/IND/2023[00]Status: DisposedITAT Indore20 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

Section 11Section 12ASection 13(1)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Faizan E burhane Millat CIT(Exemption) Trust Bhopal 181/1, Baitla Colony VFJ Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATF8671J Assessee by Shri Ashish Goyal & ND Patwa, ARs Revenue by Shri Ashish Porwal, Sr. -DR Date of Hearing 13.02.2024 Date of Pronouncement 20.03.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by the Assessee is direc…

Shri Buhari Vibhag Dasha Shrimali Jain Gnyati Samaj, Valod, Tapi, Surat vs. The CIT(Exemption), Ahemdabad, Ahemadabad

In the result, this appeal of assessee is allowed for statistical purposes

ITA 71/SRT/2023[2022-23]Status: DisposedITAT Surat31 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Shri Buhari Vibhag Dasha The Commissioner Of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, Pan: Aaatu 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 11Section 12ASection 13(1)(b)Section 13(1)(d)Section 21A(1)(ac)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) Shri Buhari Vibhag Dasha The Commissioner of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, PAN: AAATU 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. APPELLANT RESPONDEDNT Assessee by Shri Hiren Vepari, CA & Miss Himali Mistri CA Department by Shri Ashok B. Koli (CIT-DR) Date…

Sindhu Seva Samiti, Surat vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.214/SRT/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The CIT(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATM3808N (Appellant) (Respondent) आयकर अपील सं./ITA No.265/SRT/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The CIT(Exemption), TP No.3 FP 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./PA…

Mar Baselius Orthodox Syrian Church, Surat vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

The Ahbab Bahu Uddeshiya Education Society, Nagpur vs. CIT(Exemptions ), Pune

In the result, assessee’s appeal is allowed

ITA 160/NAG/2018[00]Status: DisposedITAT Nagpur26 Oct 2018

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Abhay AgrawalFor Respondent: Shri R.K. Baral

Section 12ASection 13aSection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA no.160/Nag./2018 (Assessment Year : N.A.) The Ahbab Bahu Uddeshiya Education Society, Dr. Saquib Hussain, Secretary …………… Appellant 43, Ahbab Colony, Bhind Police Lind Takli, Nagpur 440 013 PAN–AACTT6506A v/s Commissioner of Income Tax (Exemp.) ..…….………. Respondent Pune Assessee by : Shri Abhay Agrawal Revenue by : Shri R.K. Baral Date of Hearing – 24.10.2018 Date of Order – 26.10.2018 O R D E R PER G. MANJUNATHA, A.M. The present appeal filed by the assesse…