CIT v. Lingayat Education Society

371 ITR 249Reported decision#17781 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2021.

Judgments citing CIT v. Lingayat Education Society

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

…that the donations for voluntary contribution was collected from the parents of students admitted during the year is over and above the prescribed fees and it is capitation fees. 15. Further, it has been held in the case of CIT v. Lingayat Education Society, 371 ITR 249 (Karn) that just collection of donation itself by the assessee cannot be considered as capitation fee for admission of students. It is also held in the case of CIT v. MBA Nahata Charitable Trust, 364 ITR 693 (Karn) that as long as receipts were voluntary and amounts have been utilized for charitable purposes, the entity will be liable for exempti…

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

…that the donations for voluntary contribution was collected from the parents of students admitted during the year is over and above the prescribed fees and it is capitation fees. 15. Further, it has been held in the case of CIT v. Lingayat Education Society, 371 ITR 249 (Karn) that just collection of donation itself by the assessee cannot be considered as capitation fee for admission of students. It is also held in the case of CIT v. MBA Nahata Charitable Trust, 364 ITR 693 (Karn) that as long as receipts were voluntary and amounts have been utilized for charitable purposes, the entity will be liable for exempti…

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 1506/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

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

…that the donations for voluntary contribution was collected from the parents of students admitted during the year is over and above the prescribed fees and it is capitation fees. 15. Further, it has been held in the case of CIT v. Lingayat Education Society, 371 ITR 249 (Karn) that just collection of donation itself by the assessee cannot be considered as capitation fee for admission of students. It is also held in the case of CIT v. MBA Nahata Charitable Trust, 364 ITR 693 (Karn) that as long as receipts were voluntary and amounts have been utilized for charitable purposes, the entity will be liable for exempti…

M/S Karnataka Reddy Janasangha, Bangalore vs. The Assistant 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 1264/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

…that the donations for voluntary contribution was collected from the parents of students admitted during the year is over and above the prescribed fees and it is capitation fees. 15. Further, it has been held in the case of CIT v. Lingayat Education Society, 371 ITR 249 (Karn) that just collection of donation itself by the assessee cannot be considered as capitation fee for admission of students. It is also held in the case of CIT v. MBA Nahata Charitable Trust, 364 ITR 693 (Karn) that as long as receipts were voluntary and amounts have been utilized for charitable purposes, the entity will be liable for exempti…

M/S Karnataka Reddy Janasangha, Bangalore vs. The Assistant 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 1263/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

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

…that the donations for voluntary contribution was collected from the parents of students admitted during the year is over and above the prescribed fees and it is capitation fees. 15. Further, it has been held in the case of CIT v. Lingayat Education Society, 371 ITR 249 (Karn) that just collection of donation itself by the assessee cannot be considered as capitation fee for admission of students. It is also held in the case of CIT v. MBA Nahata Charitable Trust, 364 ITR 693 (Karn) that as long as receipts were voluntary and amounts have been utilized for charitable purposes, the entity will be liable for exempti…

CIT v. Lingayat Education Society (371 ITR 249) — Cited in 5 Judgments | BharatTax