CIT v. Fr. Mullers Charitable Institutions

363 ITR 230High Court2014#906 most cited

What is CIT v. Fr. Mullers Charitable Institutions authority for?

For a charitable trust, a violation of Section 13(1)(d) does not lead to the denial of exemption under Section 11 on its total income. Instead, only income derived from investments or deposits made in violation of Section 11(5) or income diverted under Section 13(1)(c) or 13(1)(d) is taxable.

117

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Fr. Mullers Charitable Institutions · Section 11 · Section 13(1)(d) · Section 11(5) · charitable trust exemption · denial of exemption · partial taxation of income · Section 164(2) · income diversion by trust

Also reported as

44 Taxmann.com 275

Sections most often in play

Section 11Section 143(3)Section 12Section 12AASection 13Section 119Section 132Section 148

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 13(l)(d)section 164(2)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 11(5)section 13(1)(c)(ii)section 12aa(3)section 12ab(4)

Judgments citing CIT v. Fr. Mullers Charitable Institutions

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1829/MUM/2022[2009-10]Status: DisposedITAT Mumbai30 Sept 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…ble to be taxed and that violation u/s 13(1)(d) does not tantamount to denial of exemption u/s 11 on total income of assessee trust. Special leave petition filed against impugned order was to be dismissed (3) CIT v. Fr. Mullers Charitable Institutions [2014] 363 ITR 230 (Kar.) (HC). In this case the facts as narrated in para 8 of the order reads as under- ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 "The records clearly disclose that the respondent- assessee is administering number of institutions and it had obtained exemption under section 11 and 12 of the Act. The assessee filed N…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1828/MUM/2022[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…ble to be taxed and that violation u/s 13(1)(d) does not tantamount to denial of exemption u/s 11 on total income of assessee trust. Special leave petition filed against impugned order was to be dismissed (3) CIT v. Fr. Mullers Charitable Institutions [2014] 363 ITR 230 (Kar.) (HC). In this case the facts as narrated in para 8 of the order reads as under- ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 "The records clearly disclose that the respondent- assessee is administering number of institutions and it had obtained exemption under section 11 and 12 of the Act. The assessee filed N…

Comm of Income Tax Exemption, Kolkata vs. Future Education & Research Trust "Nimphool"

ITAT/371/2017HC Calcutta07 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 11Section 13(1)(c)Section 260A

…on u/s 11 of the Act for the amount of profit of Rs.11.93 lacs but the entire exemption claimed by the assessee cannot be denied.” The learned tribunal had also taken note of the decision in the case of CIT Vs. Fr. Mullers Charitable Institutions, reported in 363 ITR 230 (Kar.) and the decision in the case of DIT(E) Vs. Sheth Mafatlal Gagalbhai Foundation Trust, reported in (2001) 249 ITR 533 (Bom) and held that in the event of violation of the provisions of Section 13(1)(c) of the Act, the amount of benefit applied to the specified persons will not be eligible for exemption under Section 11 and, therefore, the b…

Scholar'S Education Trust of India, 602-A, Trimurty Dave Apartment, Jai Singh Highway Marg, Bani Park, Jaipur vs. CIT Exemption, Jaipur

ITA 129/JPR/2022[2017-18]Status: DisposedITAT Jaipur16 Aug 2022AY 2017-18

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Manoj Mehar (CIT) a
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 263

…e above principal of law is settled by the following decisions:- (i) DCIT vs. Working Women’s Forum (2015) 235 Taxman 516 (SC) (ii) CIT vs. Fr. Mullers Charitable Institutions (2014) 227 Taxman 369 (SC) (iii) CIT V. Fr. Mullers Charitable Institutions (2014) 363 ITR 230 (Kar.) (iv) Global Institute of Technology Society Vs. DCIT (E) ITA No. 1066/JP/2018[ITAT, Jaipur] (v) DCIT vs. Mahatma Gandhi Charitable Society for Education and Research ITA No: 359/JP/2019 for AY 2015-16 dated 23.01.2020, ITAT Jaipur Therefore on alleged violation of section 13(1), only the amount of Rs.29,40,000/- can be subjected to MMR an…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1475/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…the exemption u/s 11 of the Act though there was violation u/s 13(1)(c)(ii) of the Act. 8. We have heard the rival submissions and perused the record. In our opinion, as held by Karnataka High Court in the case of CIT Vs. Fr. Mullers Charitable Institutions 363 ITR 230, in case where there is a violation, whether the whole or part of the relevant income ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 10 of 11 is not exempted u/s 11 of the Act by virtue of violation u/s 13(1)(c)(ii) of the Act or 13(1)(d) of the Act, tax shall be levied on the relevant income or part of the relevant in…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1473/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…the exemption u/s 11 of the Act though there was violation u/s 13(1)(c)(ii) of the Act. 8. We have heard the rival submissions and perused the record. In our opinion, as held by Karnataka High Court in the case of CIT Vs. Fr. Mullers Charitable Institutions 363 ITR 230, in case where there is a violation, whether the whole or part of the relevant income ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 10 of 11 is not exempted u/s 11 of the Act by virtue of violation u/s 13(1)(c)(ii) of the Act or 13(1)(d) of the Act, tax shall be levied on the relevant income or part of the relevant in…

Deputy Commissioner of Income Tax Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1469/BANG/2018[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…the exemption u/s 11 of the Act though there was violation u/s 13(1)(c)(ii) of the Act. 8. We have heard the rival submissions and perused the record. In our opinion, as held by Karnataka High Court in the case of CIT Vs. Fr. Mullers Charitable Institutions 363 ITR 230, in case where there is a violation, whether the whole or part of the relevant income ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 10 of 11 is not exempted u/s 11 of the Act by virtue of violation u/s 13(1)(c)(ii) of the Act or 13(1)(d) of the Act, tax shall be levied on the relevant income or part of the relevant in…

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

…exemption u/s 11(2) be restricted to the addition on account of receipt of capitation fees and balance income should be considered as exempt relying on the following decisions :- (i) Sheth Mafatlal Trust, 249 ITR 533. (ii) Fr. Mullers Charitable Institutions, 363 ITR 230. (E). As regards to the allegation of violation of provisions of section 13(1)(c) by providing rent free accommodation to Shri Maruti N. Navale, it is submitted that the said Shri Maruti N. Navale had not been paid any remuneration by the appellant society for the following services rendered by him :- “a. Complete administration and supervision o…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 56/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 55/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 54/BANG/2018[2012-13]Status: DisposedITAT Bangalore30 Mar 2022AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 53/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 52/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Mar 2022AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 51/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Mar 2022AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 50/BANG/2018[2008-09]Status: DisposedITAT Bangalore30 Mar 2022AY 2008-09

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income-Tax, Central Circle-2(3), Bangalore vs. M/S. Venkatesha Education, Bengaluru

In the result all the appeals of revenue, viz

ITA 455/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

The ACIT, (E) Circle-1, Ahmedabad vs. Rai University, Ahmedabad

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 553/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &
Section 11Section 12A

…volved and relied on the ratio of following judgments for proposition: (i) CIT vs. Fr. Mullet's Charitable Institutions (SLP(C) No.22223 of 2014 filed by Dept. dismissed) [(2015) 371 ITR (St) 370) (SC)] (ii) CIT vs. Fr Mullers Charitable Institutions [(2014) 363 ITR 230 (Kar- HC) (iii)Director of Income tax vs. Working Women's Forum [(2015) 63 taxmann.com 324 (SC)] (iv)CIT vs. Working Womens Forum [(2014) 365 ITR 353 (Mad-HC)] (v)CIT vs. Karnataka Industrial Area Development Board (SLP No.4568/2015, order dated 11.11.2016 by the Hon’ble Supreme Court) (vi) CIT vs. Karnataka Industrial Area Development Board (IT…

Rai University, Ahmedabad vs. ACIT, (E) Circle-1, Ahmedabad

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 386/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &
Section 11Section 12A

…volved and relied on the ratio of following judgments for proposition: (i) CIT vs. Fr. Mullet's Charitable Institutions (SLP(C) No.22223 of 2014 filed by Dept. dismissed) [(2015) 371 ITR (St) 370) (SC)] (ii) CIT vs. Fr Mullers Charitable Institutions [(2014) 363 ITR 230 (Kar- HC) (iii)Director of Income tax vs. Working Women's Forum [(2015) 63 taxmann.com 324 (SC)] (iv)CIT vs. Working Womens Forum [(2014) 365 ITR 353 (Mad-HC)] (v)CIT vs. Karnataka Industrial Area Development Board (SLP No.4568/2015, order dated 11.11.2016 by the Hon’ble Supreme Court) (vi) CIT vs. Karnataka Industrial Area Development Board (IT…

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…