CIT v. Karnataka Reddy Janasangha

389 ITR 229High Court2016#7026 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10(23C)Section 11 Section 131 Section 143(3)Section 32 Section 37 Section 41(1)Section 68

Judgments citing CIT v. Karnataka Reddy Janasangha

ITO, EXEMPTION CIRCLE, GHAZIABAD vs. IDEAL INSTITUTE OF TECHNOLOGY, GHAZIABAD

ITA 4257/DEL/2017[2010-11]Status: DisposedITAT Delhi27 Aug 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2010-11 Dcit, Vs Ideal Institute Of Technology Society, 46, 1St Floor, Exemption Circle, Ghaziabad. Navyug Market, Ghaziabad. Pan: Aaati3380F (Appellant) (Respondent) Assessee By : Shri Rohit Tiwari, Advocate Revenue By : Shri Daya Inder Singh Sidhu, Cit-Dr Date Of Hearing : 20.08.2025 Date Of Pronouncement : 27.08.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 24.03.2017 Of The Commissioner Of Income-Tax (Appeals), Muzaffarnagar (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.91/2013-14/Gzb Arising Out Of The Appeal Before It Against The Order Dated 22.03.2013 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Jcit, Range-2, Ghaziabad (Hereinafter Referred To As The Ld. Ao). 2. Heard & Perused The Record. The Assessee Is A Society Registered Under The Societies Registration Act & Is Running Engineering, Mba & Mca Colleges. The Return Was Filed Declaring Nil Income. However, The Ld. Ao Completed The Assessment At Rs.10,93,79,835/- By Making Four Principal Additions:-

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri Daya Inder Singh Sidhu, CIT-DR

Section 131Section 143(3)

…me in earlier years. We find that the ld. CIT(A) has considered the decisions of the Hon’ble Delhi High Court in the case of DIT vs. Indraprasth Cancer Society ITA No.240 of 2014 and Hon’ble Karnataka High Court in the case of CIT vs. Karnataka Reddy Jansangh 389 ITR 229 (2016) where they have held that depreciation claimed does not amount to double deduction in the case of a charitable registered u/s l2AA of the Income tax Act, 1961. Similar view has been expressed by the Hon’ble ITAT, Delhi in the case of Bhardwaj Welfare Trust (ITA No. 1979, 2564/Del/2013) dated 13-02-2015, Arihant Charitable Hospital Trust, G…

DEPUTY COMMISSIONER OF INCOME-TAX,(EXEMPTION) CIRCLE ,, PUNE vs. THE BISHOPS EDUCATION SOCIETY,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2551/PUN/2017[2008-09]Status: DisposedITAT Pune22 Mar 2021AY 2008-09

For Appellant: NoneFor Respondent: Shri S. P. Walimbe

Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. SHIVNAGAR VIDYA PRASARAK MANDAL,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2548/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2021AY 2010-11

For Appellant: NoneFor Respondent: Shri S. P. Walimbe

Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, MANGALURU vs. M/S. DR. T. M. A. PAI FOUNDATION, MANIPAL

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

ITA 783/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Oct 2018AY 2009-10

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Sri Nandini Das, Addl. CIT (DR)

Section 11Section 11(1)(d)Section 15Section 70

…itted that the issue involved in this appeal is covered in favour of the assessee by this Tribunal order in which the Tribunal has followed the judgement of Hon'ble Karnataka High Court rendered in the case of CIT Vs. Karnataka Reddy Janasangha as reported in 389 ITR 229 and has reproduced the relevant paras of this judgement deciding the issue in respect of allowability of depreciation. Regarding the second issue i.e. benefit of set off of carry forward deficit of earlier years, the Tribunal in that case has followed the judgement of Hon’ble Bombay High Court rendered in the case of CIT Vs. Institute of Banking…

ITO (E), NEW DELHI vs. M/S. N.P. GOEL EDUCATIONAL TRUST, NEW DELHI

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

ITA 73/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Dec 2017AY 2012-13

Bench: Shri R.S. Syalassessment Year : 2012-13 Ito (E), Vs. N.P. Goel Educational Trust, Ward-2(4), Room No.2409, 208, Friends Chamber, Dr. S.P. Mukherjee Civic Centre, S-11, School Block, New Delhi. Shakarpur, New Delhi. Pan: Aaatn9714E Assessee By : Shri K. Sampath & Shri V. Raja Kumar, Advocates Deptt. By : Shri Amit Jain, Sr. Dr

For Appellant: Shri K. Sampath &

Section 11(1)(a)Section 11(6)Section 12ASection 80G

…hat depreciation on an asset can’t be treated as application of income. Thus, w.e.f. the insertion of this provision the claim of depreciation has become ineligible for deduction. The Hon'ble Karnataka High Court in CIT vs. Karnataka Reddy Janasangha (2016) 389 ITR 229 (Kar), has held that the insertion of section 11(6) by the Finance (No.2) Act, 2014 w.e.f. 01.04.2015 is prospective. We, therefore, countenance the view taken by the ld. CIT(A) on this score. 4 9. In the result, the appeal filed by the Revenue is dismissed. Order Pronounced in the open Court on 21.12.2017. [R.S. SYAL] VICE PRESIDENT Dated,…

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

ITA 166/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Nov 2017AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.164 to 166/Bang/2017 (Assessment years : 2005-06, 2006-07 & 2012-13) Asst. Commissioner of Income-tax (Exemptions) Circle-1, Mangalore. … Appellant Vs. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. … Respondent PAN :AAATN 5043 Q Appellant by : Ms. Vandana Sagar, CIT(DR) Respondent by : Ms. Pratibha, Advocate. Date of hearing : 02/11/2017 Date of pronouncement : 15/11/2017 O R D E R Per INTURI RAMA RAO, AM : Th…

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

ITA 165/BANG/2017[2006-07]Status: DisposedITAT Bangalore15 Nov 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

ITA 164/BANG/2017[2005-06]Status: DisposedITAT Bangalore15 Nov 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

DCIT, BANGALORE vs. M/S VIDYANIDHI EDUCATION TRUST, BANGALORE

In the result, all the appeals are dismissed

ITA 1073/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Nov 2017AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT

Section 11(6)Section 143(3)Section 28

…3 “6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jurisdictional High Court, in the case of CIT vs. Karnataka Reddy Janasangha (389 ITR 229)(Kar) considering several precedents on the issue, held that the same does not amount to double deduction and the same is allowable and the amended provisions of section 11(6) of the Act are prospective in nature and operative effective from 01/04/2015. The relevant paragraph of the judgment is reproduced below: “15. The question involved in this…

ACIT-(E), CIRCLE-1,, BANGALORE vs. M/S. BHAGWAN MAHAVEER MEMORIAL JAIN TRUST, BANGALORE

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

ITA 1516/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Oct 2017AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarasst. Commissioner Of Income-Tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent Pan:Aaatb 0895 L

For Appellant: Shri G.R.Reddy, CIT(DR)For Respondent: Shri Muralidhar, H, Advocate

Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER Asst. Commissioner of Income-tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent PAN:AAATB 0895 L Appellant by : Shri G.R.Reddy, CIT(DR) Respondent by : Shri Muralidhar, H, Advocate. Date of hearing : 09/10/2017 Date of pronouncement : 25/10/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the Commissioner of…

ASSISTANT COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S. VOKKALIGARA SANGHA, BANGALORE

In the result, all the appeals are dismissed

ITA 1336/BANG/2016[2010-11]Status: DisposedITAT Bangalore28 Sept 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoasst. Commissioner Of Income Tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/S.Vokkaligara Sangha, Kr Road, Vv Puram, Bengaluru-560004. … Respondent Pan: Aaatv 3662 K Appellant By : Shri S.Nambirajan, Addl.Cit(Dr) Respondent By : S/Shri L.Bharath & Vishal Dedhia, Ca

For Appellant: Shri S.Nambirajan, Addl.CIT(DR)For Respondent: S/Shri L.Bharath & Vishal Dedhia, CA

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…ow: “6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jurisdictional High Court, in the case of CIT vs. Karnataka Reddy Janasangha (389 ITR 229)(Kar) considering several precedents on the issue, held that the same does not amount to double deduction and the same is allowable and the amended provisions of section 11(6) of the Act are prospective in nature and operative effective from 01/04/2015. The relevant paragraph of the judgment is reproduced below: “15. The question involved in this…

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GOKULA EDUCATION FOUNDATION (MEDICALL), BANGALORE

In the result, all the appeals are dismissed

ITA 1609/BANG/2016[2009-10]Status: DisposedITAT Bangalore14 Jul 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…ow: “6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jurisdictional High Court, in the case of CIT vs. Karnataka Reddy Janasangha (389 ITR 229)(Kar) considering several precedents on the issue, held that the same does not amount to double deduction and the same is allowable and the amended provisions of section 11(6) of the Act are ITA Nos.1609 to 1613/Bang/2016 Page 5 of 12 prospective in nature and operative effective from 01/04/2015. The relevant paragraph of the judgment is reproduc…

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GOKULA EDUCATION FOUNDATION (HOSPITAL), BANGALORE

In the result, all the appeals are dismissed

ITA 1605/BANG/2016[2010-11]Status: DisposedITAT Bangalore14 Jul 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…ow: “6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jurisdictional High Court, in the case of CIT vs. Karnataka Reddy Janasangha (389 ITR 229)(Kar) considering several precedents on the issue, held that the same does not amount to double deduction and the same is allowable and the amended provisions of section 11(6) of the Act are ITA Nos.1609 to 1613/Bang/2016 Page 5 of 12 prospective in nature and operative effective from 01/04/2015. The relevant paragraph of the judgment is reproduc…

DCIT, BANGALORE vs. SRI. TARALABALU BRUHANMATT, CHITRADURGA

In the result, the appeal of revenue is dismissed

ITA 893/BANG/2016[2012-13]Status: DisposedITAT Bangalore07 Jul 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri G. Kamalakar, Standing CounselFor Respondent: Shri S. Ramasubramanian, CA

Section 11(6)Section 12ASection 143(1)Section 143(3)

…eal. 6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jurisdictional High Court, in the case of CIT vs. Karnataka Reddy Janasangha (389 ITR 229)(Kar) considering several precedents on the issue, held that the same does not amount to double deduction and the same is allowable and the amended provisions of section 11(6) of the Act are prospective in nature and operative effective from 01/04/2015. The relevant paragraph of the judgment is reproduced below: “15. The question involved in this…

ITO, BANGALORE vs. SHARDDHA TRUST, BANGALORE

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…al. 6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jurisdictional High Court, in the case of CIT vs. Karnataka Reddy Janasangha (389 ITR 229)(Kar) considering several precedents on the issue, held that the same does not amount to double deduction and the same is allowable and the amended provisions of section 11(6) of the Act are prospective in nature and operative effective from 01/04/2015. The relevant paragraph of the judgment is reproduced below: “15. The question involved in thi…

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

…ls. 6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue is no more res integra as the Hon’ble jurisdictional High Court, in the case of CIT vs. Karnataka Reddy Janasangha (389 ITR 229)(Kar) considering several precedents on the issue, held that the same does not amount to double deduction and the same is allowable and the amended provisions of section 11(6) of the Act are prospective in nature and operative effective from 01/04/2015. The relevant paragraph of the judgment is reproduced below: ITA Nos.853 & 854/Bang/2016 Page…