CIT (Exemptions) v. Manipal Academy

111 Taxmann.com 243High Court2019#13292 most cited
7

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

Judgments citing CIT (Exemptions) v. Manipal Academy

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1, BENGALURU vs. KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD, BENGALURU

In the result, both the appeals filed by revenue are dismissed

ITA 578/BANG/2021[2010-11]Status: DisposedITAT Bangalore05 Jan 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 577 & 578/Bang/2021 Assessment Years : 2009-10 & 2010-11 M/s. Karnataka Industrial The Deputy Areas Development Board, Commissioner of No. 49, 4th & 5th Floor, Income Tax Khanija Bhavan, (Exemptions), Race Course Road, Circle – 1, Bangalore – 560 001. Vs. Bangalore. PAN: AAATK1305J APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA : Shri Sumer Singh Revenue by Meena, CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 05-01-2022 ORD…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1, BENGALURU vs. KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD, BENGALURU

In the result, both the appeals filed by revenue are dismissed

ITA 577/BANG/2021[2009-10]Status: DisposedITAT Bangalore05 Jan 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 577 & 578/Bang/2021 Assessment Years : 2009-10 & 2010-11 M/s. Karnataka Industrial The Deputy Areas Development Board, Commissioner of No. 49, 4th & 5th Floor, Income Tax Khanija Bhavan, (Exemptions), Race Course Road, Circle – 1, Bangalore – 560 001. Vs. Bangalore. PAN: AAATK1305J APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA : Shri Sumer Singh Revenue by Meena, CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 05-01-2022 ORD…

THE PR COMMISSIONER OF INCOME TAX vs. M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST

The appeal stands disposed of, accordingly

ITA/308/2019HC Karnataka21 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS. JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.NO.308/2019 BETWEEN: 1. The Pr.Commissioner of Income-Tax, CIT (A), C.R.Building Attavara Mangaluru-575 001. 2. The Deputy Commissioner of Income-Tax Central Circle-1 C.R.Building Attavara Mangaluru-575 001. … APPELLANTS (By Sri.K.V.Aravind, Adv. a/w Sri.Dilip.M., Adv.) AND: M/s.Navodaya Grama Vikas Charitable Trust 14-7-1005, SCDCC Bank Limited Head Office Building Kodaialbail Manglauru-575 003.…

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE- 1, BANGALORE vs. M/S. CHILDRENS EDUCATION SOCIETY, BANGALORE

In the result, all the three appeals of the revenue are dismissed

ITA 699/BANG/2020[2017-18]Status: DisposedITAT Bangalore01 Sept 2021AY 2017-18

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, D.RFor Respondent: Shri V. Srinivasan, A.R
Section 11(1)(a)Section 12A

…ITA No.697 TO 699/Bang/2020 M/s. Childrens Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.697 to 699/Bang/2020 Assessment Year: 2014-15, 2016-17 & 2017-18 Deputy Commissioner of Income-tax (Exemptions) M/s. Childrens Education Society Circle-1 #No.40, 1st Phase, J.P. Nagar Vs. Bangalore Bangalore 560 078. PAN NO : AAATC1553A APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, D.R. Respondent by : Shri V. Srinivasan, A.R. Date of Hearing : 01.09.2021 Date of Pronounce…

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE- 1, BANGALORE vs. M/S. CHILDRENS EDUCATION SOCIETY, BANGALORE

In the result, all the three appeals of the revenue are dismissed

ITA 698/BANG/2020[2016-17]Status: DisposedITAT Bangalore01 Sept 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, D.RFor Respondent: Shri V. Srinivasan, A.R
Section 11(1)(a)Section 12A

…ITA No.697 TO 699/Bang/2020 M/s. Childrens Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.697 to 699/Bang/2020 Assessment Year: 2014-15, 2016-17 & 2017-18 Deputy Commissioner of Income-tax (Exemptions) M/s. Childrens Education Society Circle-1 #No.40, 1st Phase, J.P. Nagar Vs. Bangalore Bangalore 560 078. PAN NO : AAATC1553A APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, D.R. Respondent by : Shri V. Srinivasan, A.R. Date of Hearing : 01.09.2021 Date of Pronounce…

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE- 1, BANGALORE vs. M/S. CHILDRENS EDUCATIONS SOCIETY, BANGALORE

In the result, all the three appeals of the revenue are dismissed

ITA 697/BANG/2020[2014-15]Status: DisposedITAT Bangalore01 Sept 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, D.RFor Respondent: Shri V. Srinivasan, A.R
Section 11(1)(a)Section 12A

…ITA No.697 TO 699/Bang/2020 M/s. Childrens Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.697 to 699/Bang/2020 Assessment Year: 2014-15, 2016-17 & 2017-18 Deputy Commissioner of Income-tax (Exemptions) M/s. Childrens Education Society Circle-1 #No.40, 1st Phase, J.P. Nagar Vs. Bangalore Bangalore 560 078. PAN NO : AAATC1553A APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, D.R. Respondent by : Shri V. Srinivasan, A.R. Date of Hearing : 01.09.2021 Date of Pronounce…

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, BANGALORE vs. SRI SHRIDEVI CHARITABLE TRUST, BANGALORE

In the result appeal filed by revenue stands dismissed

ITA 696/BANG/2020[2017-18]Status: DisposedITAT Bangalore12 Jan 2021AY 2017-18

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2017-18

For Appellant: Shri C Sandeep, C.AFor Respondent: Shri Rajesh Kumar Jha, CIT (DR)
Section 11Section 11(1)(a)Section 11(1)(d)Section 143(3)

…ention anything regarding carry forward of the deficit. On this issue the appellant is in this appeal. 4.2.1 The judgement of Hon'ble Karnataka High Court in the case of Pr. Commissioner of Income Tax (Exemption) vs. Manipal Academy of higher Education (2019) 111 Taxmann.com 243; 415 hR 361 (Karnataka) dated 14/08/2019 supports the contention of the appellant. The relevant part of the decision relying of the jusgment of CIT(exemption) Vs. Ohio University Christ College (2018) 99 Taxmann.com 377/408 ITR 352 (kar) and the decision of Bomabay High Court in Commissioner of Income Tax Vs. Institute of Banking (2003) 2…

CIT (Exemptions) v. Manipal Academy (111 Taxmann.com 243) — Cited in 7 Judgments | BharatTax