CIT v. Kannikaparameswari Devasthanam Charities

133 ITR 779High Court1982#9584 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing CIT v. Kannikaparameswari Devasthanam Charities

GOLDEN INDIA FOUNDATION,JAIPUR vs. ITO,EXEMPTION WARD,, AJMER

In the result, the appeal of the assessee is allowed

ITA 98/JPR/2023[2016-17]Status: DisposedITAT Jaipur29 Sept 2023AY 2016-17

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 98/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2016-17 M/s. Golden India Foundation AA-13, Jay Ambey Nagar, Opp. Old Jaipur Hospital, Tonk Road, Jaipur cuke Vs. The ITO Exemption- Ward Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTG 3675 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.L. Yadav, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Da

For Appellant: Shri C.L. Yadav, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT

…also noteworthy to mention that the ld AR of the assessee relied upon the following cases that repayment of loan is to be considered as application of income: a. The Madras High Court in the case of CIT vs. Kannika Parameswari Devasthanam & Charities [1982] 133 ITR 779 held that if the expenditure is on capital account on objects(s) contained in the object clause, the expenditure will amount to application of income b. The Kerala High Court in CIT v. St. George Forana Church [1988] 170 ITR 62, held that construction of building would amount to application of income under Section 11 of the Income-tax Act. c. Rep…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3020/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…to be an application of income for religious or charitable purpose. Even, repayment of loan for construction of building is treated as application as per the decision of the Jurisdictional High Court in case of CIT Vs. Kannikaparameswari Devasthanam Charities 133 ITR 779 Mad. That being the case, the expenditure on construction of buildings and income wherefrom is used for charitable purposes is definitely a clear case of "Application of income". Further, the Appellant had applied the rental income of Sigapi Achi Building for the financial years 2011-12, 2012-13 and 2013-14 to the extent of Rs.34.38 Lacs, Rs.3.02…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3019/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…to be an application of income for religious or charitable purpose. Even, repayment of loan for construction of building is treated as application as per the decision of the Jurisdictional High Court in case of CIT Vs. Kannikaparameswari Devasthanam Charities 133 ITR 779 Mad. That being the case, the expenditure on construction of buildings and income wherefrom is used for charitable purposes is definitely a clear case of "Application of income". Further, the Appellant had applied the rental income of Sigapi Achi Building for the financial years 2011-12, 2012-13 and 2013-14 to the extent of Rs.34.38 Lacs, Rs.3.02…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3018/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…to be an application of income for religious or charitable purpose. Even, repayment of loan for construction of building is treated as application as per the decision of the Jurisdictional High Court in case of CIT Vs. Kannikaparameswari Devasthanam Charities 133 ITR 779 Mad. That being the case, the expenditure on construction of buildings and income wherefrom is used for charitable purposes is definitely a clear case of "Application of income". Further, the Appellant had applied the rental income of Sigapi Achi Building for the financial years 2011-12, 2012-13 and 2013-14 to the extent of Rs.34.38 Lacs, Rs.3.02…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2978/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…to be an application of income for religious or charitable purpose. Even, repayment of loan for construction of building is treated as application as per the decision of the Jurisdictional High Court in case of CIT Vs. Kannikaparameswari Devasthanam Charities 133 ITR 779 Mad. That being the case, the expenditure on construction of buildings and income wherefrom is used for charitable purposes is definitely a clear case of "Application of income". Further, the Appellant had applied the rental income of Sigapi Achi Building for the financial years 2011-12, 2012-13 and 2013-14 to the extent of Rs.34.38 Lacs, Rs.3.02…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2977/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…to be an application of income for religious or charitable purpose. Even, repayment of loan for construction of building is treated as application as per the decision of the Jurisdictional High Court in case of CIT Vs. Kannikaparameswari Devasthanam Charities 133 ITR 779 Mad. That being the case, the expenditure on construction of buildings and income wherefrom is used for charitable purposes is definitely a clear case of "Application of income". Further, the Appellant had applied the rental income of Sigapi Achi Building for the financial years 2011-12, 2012-13 and 2013-14 to the extent of Rs.34.38 Lacs, Rs.3.02…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2976/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…to be an application of income for religious or charitable purpose. Even, repayment of loan for construction of building is treated as application as per the decision of the Jurisdictional High Court in case of CIT Vs. Kannikaparameswari Devasthanam Charities 133 ITR 779 Mad. That being the case, the expenditure on construction of buildings and income wherefrom is used for charitable purposes is definitely a clear case of "Application of income". Further, the Appellant had applied the rental income of Sigapi Achi Building for the financial years 2011-12, 2012-13 and 2013-14 to the extent of Rs.34.38 Lacs, Rs.3.02…

ITO, CHENNAI vs. THE INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 586/CHNY/2015[2011-12]Status: DisposedITAT Chennai24 Feb 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…to be an application of income for religious or charitable purpose. Even, repayment of loan for construction of building is treated as application as per the decision of the Jurisdictional High Court in case of CIT Vs. Kannikaparameswari Devasthanam Charities 133 ITR 779 Mad. That being the case, the expenditure on construction of buildings and income wherefrom is used for charitable purposes is definitely a clear case of "Application of income". Further, the Appellant had applied the rental income of Sigapi Achi Building for the financial years 2011-12, 2012-13 and 2013-14 to the extent of Rs.34.38 Lacs, Rs.3.02…

THE ITO(EXEMPTIONS), WARD-2,, AHMEDABAD vs. POLIO FOUNDATION,, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1958/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2009-10
For Appellant: Shri P.M. Mehta, A.R
Section 11Section 11(2)

…al expenditure under section 11 of the Act if it is incurred for the object of the trust as discussed above. 7.3 We also find support and guidance from the judgment of Madras HC in the case of CIT v/s Kannika Parmeshwari Devasthanam and Charities reported in 133 ITR 779 wherein it was held as under: “Section 11 contemplates the computation of the income, in order to find out whether the income has been applied for charitable purposes to the required extent. It is, therefore, necessary for the ITO to find out first what the property held in trust is. He will then have to ascertain the income derived from the said…

ITO (EXEMPTIONS), JAMSHEDPUR vs. JYOTI PUNJ EDUCATIONAL AND WELFARE SOCIETY, JAMSHEDPUR

In the result, the appeal filed by the revenue is dismissed

ITA 144/RAN/2016[2005-06]Status: DisposedITAT Ranchi22 Feb 2019AY 2005-06

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri P.K. Mondal, JCIT, ld. Sr.DR
Section 12ASection 147

…n made through bank account which has not been included in the balance sheet. The only issue is whether the expenditure incurred in purchase of land will constitute application of income. In the case of CIT vs. Kannika Parmeshwari Dewasthanam & charity (1982) 133 ITR 779 (Madras) it has been held that application of amount can be for revenue or capital purpose. So long as the expenditure is incurred out of inome earned by the trust, even if such expenditure is for capital purpose, on objects of the trust, the income would be exempt. Based on above, the expenditure incurred for purchasing land which is capital ass…

ITO, BANGALORE vs. STRACEY MEMORIAL EDUCATIONAL SOCIETY, BANGALORE

In the result, the appeal filed by the revenue for the assessment year 2011-12 is treated as partly allowed for statistical purposes

ITA 854/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: Shri C.R.Nulvi, CA
Section 11(6)Section 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.853 & 854/Bang/2016 (Assessment years: 2010-11 & 2011-12) Income-tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Stracey Memorial Education Society, No.52,St. Marks Road, Bengaluru-560001. … Respondent PAN: AABTS 2132 A Appellant by : Shri G.Kamaladhar, Standing Counsel for Department Respondent by : Shri C.R.Nulvi, CA. Date of hearing : 04/04/2017 Date of pronouncement : 07/04/2017 O R D E R Per INTURI RAMA RAO, AM : These are appeals a file…