How many judgments cite CIT v. Children’s Education Society?

42 judgments on BharatTax cite CIT v. Children’s Education Society (358 ITR 373), spanning 2013 to 2026.

Which sections of the Income Tax Act does CIT v. Children’s Education Society come up under?

It is most often cited in judgments turning on Section 10(23C)(iiiad), Section 12AA, Section 11, Section 12A, Section 139(4C), Section 10(23C)(vi).

CIT v. Children’s Education Society

358 ITR 373High Court2013#2795 most cited

What is CIT v. Children’s Education Society authority for?

When an assessee society runs multiple educational institutions, the exemption under Section 10(23C)(iiiad) applies to each institution individually, meaning the specified monetary limit is considered per institution and not for the aggregate annual receipts of the entire society.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Children’s Education Society · 358 ITR 373 · Section 10(23C)(iiiad) · educational institution exemption · monetary limit per institution · annual receipts limit · educational society income · charitable trust exemption · aggregate income · Section 10(23C)

Sections most often in play

Section 10(23C)(iiiad)Section 12AA Section 11 Section 12A Section 139(4C)Section 10(23C)(vi)Section 139(1)Section 143(1)

Issues it is cited on

section 10(23c)(iiiad)section 102 section 10(23c)section 13(1)(c)child corpus donation corpus fund section 13(1)cancellation of registration maximum marginal rate section 2(15)section 16

Judgments citing CIT v. Children’s Education Society

KUMAR MEMORIAL EDUCATIONAL TRUST,PERAMBALUR vs. ITO, EXEMPTIONS WARD.,, TRICHY

In the result, the appeal filed by the assessee stands allowed

ITA 1891/CHNY/2025[2021-22]Status: DisposedITAT Chennai08 Jan 2026AY 2021-22

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2021-22 Kumar Memorial Educational Trust, Income Tax Officer, No.21, Vellar Street, Exemption Ward, Udayarpalayam Po & Tk, Perambalur, Trichy. Tamil Nadu-621 804. [Pan: Aaatk9001H]

For Appellant: Mr.N.Arjun Raj, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT

Section 10Section 143(1)Section 154

…al institution does not exceed Rs.1 crore. For the purpose of claiming exemption u/s 10(23C)(iiiad), the aggregate turnover of the trust should not be considered, as held by the Hon’ble Karnataka High Court in the case of CIT Vs Children’s Educational Society 358 ITR 373 and also in the case of DCIT Vs M/s. Jat Educational Society, 10 taxmann.com 127(Delhi). However, the said petition was rejected by the ITO, Exemptions Ward, Trichy vide order dated 10.07.2024. 4.0 Being aggrieved by the above rectification order, an appeal was filed before the NFAC contending that the amended provisions of section 10(23C)(iiiad)…

ST PATRICKS EDUCATIONAL SOCIETY,GUMLA vs. INCOME TAX OFFICER W3(1), RANCHI

In the result, appeal of the assessee stands allowed

ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr

Section 10Section 12ASection 139Section 139(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.70/RAN/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. ITO, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./PAN No. : AAKAS 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee by : Shri Naveen Dokania, CA राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D…

MADRESA MOHAMMADIYAN AND PANJATANIYA,DAHOD GUJARAT vs. CIT(E), AHMEDABAD, AHMEDABAD

In the result the appeal filed by the assessee is dismissed

ITA 1118/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad26 Sept 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2017-18 Madressa Mohammadiyn & Cit(Exemption) Panjataniya, Madresa Raildings Nehru Bridge B/H. Tower Talav Road, Dahod. Ahmedabad. Pan : Brdmo 8620 D (Applicant) (Responent) : Shri Ankit Chokshi, Ar Assessee By : Shri Sher Singh, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 26/09/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Sher Singh, CIT-DR

Section 10Section 11Section 12A(1)(b)Section 133(6)Section 139(1)Section 142(1)Section 144Section 144BSection 144B(1)(xii)Section 263

…was placed on the decision of the ITAT, Ahmedabad in the case of Shreeji Education Trust v. ACIT [ IT(SS)A No. 223/Ahd/2009 order dated 09.04.2010], as well as the decision of the Hon’ble Karnataka High Court in CIT v. M/s Children’s Education Society (2013) 358 ITR 373, wherein it was held that the monetary limit of Rs.1 crore under section 10(23C)(iiiad) is to be considered per educational institution and not in aggregate for the whole trust. It was further argued that subsequent amendment brought by the Finance Act, 2021 enhancing the limit to Rs. 5 crore with effect from 8 01.04.2022 only clarified the legis…

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

…mum amount which is not\nchargeable to tax then the present assessee has to file the ITR for the year\nunder consideration.\nOur above view is also support from the following judicial precedents ;\nCIT v. Children's Education Society [2013] 34 taxmann.com 285/358 ITR 373\n(Karnataka)Section 10(23C) of the Income-tax Act, 1961 - Charitable/religious\npurpose (Society running institutions for educational purpose) - Assessment\nyear 2005-06 - Whether where assessee- society runs several educational\ninstitutions, in terms of section 10(23C)(iii)(ad), income from each educational\ninstitution if they are not receivin…

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

PROF. RAJENDRA SINGH SHIKSHAN SAMITI,MANDSAUR vs. DCIT, CPC, BENGALURU AND ITO (EXEMPTION), UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

ITA 417/IND/2024[2018-19]Status: DisposedITAT Indore23 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh. Apurva Mehta & Rajesh Mehta, ARs

Section 10Section 12ASection 143Section 143(1)Section 250

…se, not alone insofar as this interpretation is concerned. The High Court of Karnataka has considered this very issue in its decision in the case of The Commissioner of Income Tax and Deputy Commissioner of Income Tax v. M/S Children Education Society, (2013) 358 ITR 373 (Kar). In that decision, several 10 I.T.A. No. 417/Ind/2024 Rajendra Singh Shikshan Samiti v. DCIT questions had been framed. We are concerned with question nos. 2 and 3, which are as under: - “ 2. Whether, on the facts of the case, the Tribunal is correct in holding that the exemption in terms of provisions of Section 10(23C) (iiiad) of Income…

ICF SILVER JUBILEE NURSERY & PRIMARY SCHOOL,CHENNAI vs. DCIT NON CORP WARD 10(1), CHENNAI

In the result the appeal of the assessee is allowed

ITA 126/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 126/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Icf Silver Jubilee Nursery & Deputy Commissioner Of Income Primary School, V. Tax, Konnur High Road, Non Corporate Ward -10(1), Chennai – 600 038. Chennai. [Pan: Aabai-0461-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 04.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 14.02.2025 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

Section 10Section 10(23)(iiiab)

…Rules, 1962 ("the Rules") :-3-: ITA. No: 126/Chny/2024 8. The Appellant has placed reliance on the following judgements which have similar set of facts of that of the Appellant wherein the courts have held that, i. CIT vs Children's Education Society [2013] 358 ITR 373/34 taxmann.com 285 (Kar.) Section 10(23C) of the Income-tax Act, 1961 - Charitable/religious purpose (Society running institutions for educational purpose) - Assessment year 2005-06 - Whether where assessee- society runs several educational institutions, in terms of section 10(23C)(iii)(ad), income from each educational institution if they are no…

BHARTIYA SHIKSHA PRACHAR SAMITI TONK,TONK vs. CIRCLE(EXEMP.), JAIPUR, JAIPUR

ITA 895/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Sept 2024AY 2016-17

Bench: Learned Cit(A), Feeling Dissatisfied With The Assessment Order Dated 06.12.2018. Assessment Was Framed By The Assessing Officer. By Way Of Assessment Order, The Assessing Officer (Exemption Circle), Jaipur Computed The Total Income Of The Assessee As Under:- “7. Subject To Above, The Total Income In This Case Is Computed As Under:- Gross Receipts As Per Income & Expenditure A/C Rs. 8,20,85,351/- Less: Revenue Expenditure As Per Income & Expenditure Account Rs. 6,28,43,345/- Rs. 1,92,42,006/- Total Income Rs. 1,92,42,006/- Rs. 1,92,42,010/-“ Rounded Off

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Anup Singh (Addl.CIT)

Section 10Section 11Section 12ASection 143(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “ B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 895/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Bhartiya Shiksha Prachar Samiti Circle (Exemption, Vs. Jaipur. Mahadev Kunk, Yas Ke Balaji, Tonk. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAB7653D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri P.C. Parwal, C.A. jktLo dh vksjls@Revenue…

M/S. D. BANUMAIAH'S EDUCATIONAL INSTITUTIONS,MYSURU vs. INCOME TAX OFFICER, EXEMPTION, WARD-1 , MYSURU

In the result, appeal of the assessee is allowed

ITA 911/BANG/2023[2016-17]Status: DisposedITAT Bangalore09 Jan 2024AY 2016-17

Bench: SHRI CHANDRA POOJARI (Accountant Member)

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Sri Ganesh R. Ghale, Standing Counsel for Department

Section 1Section 10Section 11Section 12ASection 143Section 143(1)Section 154Section 250

…ngle unit for purposes of grant of exemption u/s. 10[23C][iiiad] of the Act, which view taken in the rectification proceedings is contrary to the binding judgement of the Hon'ble High Court of Karnataka in the case of Childrens Educational Society reported in 358 ITR 373 [Kar] and consequently, the order refusing rectification was opposed to law and facts of the appellant's case and thus, the learned A.O. ought to have been directed to allow the benefit of exemption u/s. 10[23C][iiiad] of the Act under the facts and in the circumstances of the appellant's case. 5. Without prejudice to the above, the learned CIT[A…

BHARAT MATA MANDIR NYAS,BANSWARA vs. ITO, EXEMPTION, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 163/JODH/2022[2016-17]Status: DisposedITAT Jodhpur06 Dec 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(1)Section 143(3)Section 154Section 250Section 80G

…aim of deduction under the purview of processing of return section 143(1). I.T.A. No.163/Jodh/2022 4 Assessment Year: 2016-17 3.1 The ld. AR relied on the order of the Hon’ble Karnataka High Court in the case of CIT vs. Children Educational Society (2013) 358 ITR 373 (Kar.). The relevant paragraph is reproduced as below: “21. Firstly, if the word "aggregate annual receipts" of other educational institution is to be understood as clubbing of annual receipts of all educational institutions run by an assessee society, then it will also include the annual receipts of an educational institution which is wholly or…

SHRI SHAMJIBHAI HARJIBHAI TALAVIA CHARITABLE TRUST,RAJKOT vs. THE PR. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

The appeal of the assessee is dismissed

ITA 73/RJT/2021[2015-16]Status: DisposedITAT Rajkot04 Dec 2023AY 2015-16

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner Of Charitable Trust, Income-Tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 Pan : Aacts 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 04.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 04.12.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Herein-After Referred To As “Cit(Exemptions)”] Dated 23.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Challenging The Validity Of Revisionary Jurisdiction Exercised By The Ld. Cit (Exemptions) In The Present Case:- “1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 2. The Order Passed By Pr. Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred As To The “Pr. Cit”] Is Bad & Illegal & Requires To Be Quashed.

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR

Section 10Section 11Section 12ASection 143(3)Section 263

…ex Court for the said proposition in the case of New Noble Educational Society Vs. CIT, reported in [2022] 143 taxmann.com 276 (SC) and on the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. Children’s Education Society, reported in [2013] 358 ITR 373 (Karnataka). He contended that the Assessing Officer had appreciated incorrect fact in the present case and, therefore, committed a mistake of law by granting exemption to an institute which had not been granted approval u/s. 10(23C)(vi) of the Act. The Assessing Officer’s finding was, he contended, therefore an incorrect finding of fact in law a…

GRAMA VIDYODAYA SANGHA (REGD),MYSURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R

Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A

…ITA No.345/Bang/2022 M/s. Grama Vidyodaya Sangha (Regd), Mysuru IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2018-19 Grama Vidyodaya Sangha (Regd) T. Narasipura CIT(A) Mysuru Vs. NFAC, Delhi PAN NO : AABTG9532G APPELLANT RESPONDENT Appellant by : Shri K. Kotresh, A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of CIT(A), NFAC…

SHREE AMRELI GURJAR SAGAR GNATI TRUST.,AMRELI vs. THE ACIT-CPC,, BANGLORE

Appeal of the assessee is partly allowed for statistical purpose

ITA 34/RJT/2019[2014-15]Status: HeardITAT Rajkot12 Aug 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R

Section 143(1)Section 234A

…at para 2 above the assessee humbly submit that the same is not permissible in view of the following decisions: 1. 142 ITR 183 (All.) – J. K. Shrivastava 2. 118 Taxman 234 (Mad.) – Narayan Engineering Works. 3. 173 ITR 407 (Raj.) – Sureshchandra Gupta. 4. 358 ITR 373 (Karn.) – Children’s Education Society 5.1 The Hon. ITAT Calcutta in the case of Radharaman Jew Trust Fund in ITA No. 1632 (Col.) of 2016 dated 12-4-2017 also held that change of status is not permissible u/s 143(1). 5.2 The Hon. ITAT Rajkot in the case of Jalia Sevak Samaj in ITA No. 24/Rjt/2018 dated 13-7-2022 (Copy enclosed) also held that c…

THE TAGORE EDUCATION SOCIETY,RANEBENNUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, the appeals filed by the assessee are allowed

ITA 591/BANG/2021[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Prathiba R., A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 10Section 143(1)Section 154

…ame of “Rotary English Medium School” and every segment is not an “Educational Institutions”. Al the segments are not registered under separate statutes. He relied on the judgement of the Hon’ble High Court in the case of CIT Vs. Children’s Education Society (358 ITR 373) wherein held that “Each educational institution is a separate entity controlled under various statutes for various purposes. May be the Management of these educational institutions would be in the hands of the Societies or the Trust, but for all other purposes they are different, independent entities.” But in the present case there are no such f…

THE TAGORE EDUCATION SOCIETY,RANEBENNUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, the appeals filed by the assessee are allowed

ITA 590/BANG/2021[2017-18]Status: DisposedITAT Bangalore01 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Prathiba R., A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 10Section 143(1)Section 154

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, BANGALORE vs. M/S. KAMMAVARI SANGHAM, BANGALORE

In the result, the appeals are dismissed

ITA 1429/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Mar 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru

Section 10Section 11Section 12A

…assessee did not pursue the objects of the trust or it did not apply the surplus towards objects of the trust. It was pointed out that the Hon'ble High Court of Karnataka in the case of Children’s Education Society for the assessment year 2006-07 reported in 358 ITR 373 has taken the view that the application of surplus for educational purposes would be sufficient to conclude that the educational institution exist solely for educational, purposes. Thus, the ratio of the said decision in the case of the Hon'ble Uttarkhand High Court in the case of Queens Educational Society [supra] is no longer a binding preceden…

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE- 1, BANGALORE vs. M/S. KAMMAVARI SANGHAM, BANGALORE

In the result, the appeals are dismissed

ITA 1428/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Mar 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru

Section 10Section 11Section 12A

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE vs. M/S. KAMMAVARI SANGHAM , BANGALORE

In the result, the appeals are dismissed

ITA 1427/BANG/2019[2012-13]Status: DisposedITAT Bangalore29 Mar 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru

Section 10Section 11Section 12A

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.47/2013 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX EXAMINATION, C.R.BUILDING, QUEENS ROAD, BANGALORE 2 . THE DIRECTOR OF INCOME TAX (EXEMPT) C.R.BUILDING, QUEENS ROAD BANGALORE ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s KRUPANIDHI EDUCATIONAL TRUST CHIKKABELENDUR CARMELARAM POST VARTHUR HOBLI, OFF SARJAPUR ROAD BANGALORE-560035 …RESPONDEN…

KARNATAKA HOUSING BOARD,BANGALORE vs. DDIT, BANGALORE

ITA 806/BANG/2014[2010-11]Status: DisposedITAT Bangalore11 Oct 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent & Assessment Year : 2010-11 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 10Section 11Section 12ASection 2(15)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Karnataka Housing The Additional Board, Director of Income III Floor, Cauvery Bhavan, tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. PAN: AAAJK0398K APPELLANT RESPONDENT & Assessment Year : 2010-11 M/s. Karnataka Housing The Additional Board, Director of Income III Floor, Cauvery Bhavan, tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. PAN: AAAJK0398K APPELLANT RESPONDENT…

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