CIT v. Maharana of Mewar Charitable Foundation

164 ITR 439High Court1987#647 most cited

What is CIT v. Maharana of Mewar Charitable Foundation authority for?

For charitable trusts, the set-off of excess expenditure from prior years against the income of a subsequent year is considered an application of income for charitable purposes. Similarly, the repayment of loans borrowed for legitimate charitable activities is also treated as an application of income.

153

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Maharana of Mewar Charitable Foundation · Maharana of Mewar · Section 11 Income Tax Act · Section 11(1)(a) · application of income · charitable trust exemption · carry forward of deficit · set off of excess expenditure · repayment of loan application of income · charitable purposes

Also reported as

29 Taxmann 476

Sections most often in play

Section 11Section 11(1)(a)Section 11(1)(c)Section 11(2)Section 12ASection 143(1)Section 143(3)Section 250

Issues it is cited on

carry forward of lossessection 11(1)(a)section 11(1)application of incomesection 28section 12asection 11previous yearpersonsection 143(3)indiabusiness

Judgments citing CIT v. Maharana of Mewar Charitable Foundation

The Assistant Commisioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Sri Jagadguru Murugarajendra Vidyapeeta, Chitradurga

In the result, appeals of the Revenue are dismissed

ITA 1639/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Sept 2018AY 2009-10

Bench: Shri. A. K. Garodia

For Appellant: Shri. Sandeep C, CAFor Respondent: Ms. Nandini Das, Addl. CIT
Section 11Section 11(1)

…ITA.1639 & 1640/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A Nos.1639 & 1640/Bang/2018 (Assessment Year : 2009-10 and 2012-13) Asst. Commissioner of Income-tax (Exemptions), Circle - 1, Mangaluru .. Appellant v. M/s. Sri Jagadguru Murugarajendra Vidyapeeta, Matada Kurubarahatti, Chitradurga .. Respondent PAN : AABAS8314B Assessee by : Shri. Sandeep C, CA Revenue by : Ms. Nandini Das, Addl. CIT Heard on : 18.09.2018 Pronounced on : 28.09.2018 O R D E R PER LALIET KUMAR, J…

DCIT(E), New Delhi vs. Dr. R.L. Khera Charitable Trust, New Delhi

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

ITA 4132/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Sept 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2011-12] The Dy.C.I.T Vs. Dr. R.L. Khera Charitable Trust Circle 1(1) Pandav Nagar, Naraina Road New Delhi Near Shadipur Depot, New Delhi Pan : Aaatd 8903 D [Appellant] [Respondent]

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms. Asima Neb, Sr. DR
Section 11Section 11(1)Section 28Section 29Section 30Section 32Section 32(1)Section 34Section 43C

…this issue in greater detail and relying upon the Circular No. 100 dated 24.01.1973 issued by the Central Board of Direct Taxes and the judgment of the Rajasthan High Court in the case of Commissioner of Income Tax vs. Maharana of Mewar Charitable Foundation [164 ITR 439 (Raj.)]. We may also point out at this state that the aforesaid view of Rajasthan High Court and Gujarat High Court has been consistently followed by other High Courts in the following judgments: (i) Commissioner of Income Tax vs. Institute of Banking [264 ITR 110 (Bom.)]; (ii) Commissioner of Income Tax vs. Siddaramanna Charities Trust [96 ITR…

Medical Trust of Seventh Day Adventists, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1708/CHNY/2015[2010-11]Status: DisposedITAT Chennai04 Sept 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1708/Chny/2015. "नधा"रण वष" /Assessment Year : 2010-2011. Medical Trust Of Seventh Day Vs. The Deputy Director Of Income Tax, Adventists, Exemption I, Aa 148, Iii Avenue, Chennai Anna Nagar, Chennai 600 040. [Pan Aaatm 5187A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Clement Ramesh Kumar
Section 12ASection 28

…s application of the last year against the deficiency of Rs. 82,516 of the present assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439 and CIT v. Shri Plot Swetamber 211 ITR 239, Murti Pujak Jain Mandal [1995] respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. 6. Following the aforesaid decisions of the Rajasthan and the Gujarat High Courts, we answer the second question referred t…

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2621/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R
Section 11Section 12ASection 143(3)Section 70

…h Court judgments, therefore, he is following the same. 4. In so far as set off of carried forward of losses and deficit adjustment with the current year the reliance was placed on following decisions:- i) CIT vs. Maharana of Mewar Charitable Foundation, 164 ITR 439 (Raj) 1987 ii) CIT vs. Shri Plot Swetamaber Murti Pujak Jain Mandal, 211 ITR 293 (Guj) 1995 iii) CIT vs. Matrisewa Trust, 242 ITR 20(Mad) 2000 iv) Govindu Naicker Estate vs. ADIT, 248 110 (Bom)2003 v) CIT vs Institute of Banking , 264 ITR 110 (Bom)2003 vi) DIT vs. Raghuvanshi Charitable Trsut, 197 TAxmann 170 (Delhi) 2011 vii) CIT vs. Gujarat Sa…

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2620/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R
Section 11Section 12ASection 143(3)Section 70

…h Court judgments, therefore, he is following the same. 4. In so far as set off of carried forward of losses and deficit adjustment with the current year the reliance was placed on following decisions:- i) CIT vs. Maharana of Mewar Charitable Foundation, 164 ITR 439 (Raj) 1987 ii) CIT vs. Shri Plot Swetamaber Murti Pujak Jain Mandal, 211 ITR 293 (Guj) 1995 iii) CIT vs. Matrisewa Trust, 242 ITR 20(Mad) 2000 iv) Govindu Naicker Estate vs. ADIT, 248 110 (Bom)2003 v) CIT vs Institute of Banking , 264 ITR 110 (Bom)2003 vi) DIT vs. Raghuvanshi Charitable Trsut, 197 TAxmann 170 (Delhi) 2011 vii) CIT vs. Gujarat Sa…

The ITO, (Exemptions), Ward-1, Ahmedabad vs. National Innovation Foundation India, Ahmedabad

In the result, appeal of the revenue is dismissed

ITA 2205/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 May 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhसव"ी राजपाल यादव "या"यक सद"य एवं Vejth Vejth Vejthr Flag Vejth R Flag R Flag लेखा सद"य, के सम"। R Flag

For Appellant: Shri Chandresh S. Shah, A.RFor Respondent: Shri R. P. Maurya, Sr.D.R
Section 12ASection 143(1)Section 143(3)Section 154

…2009- 10. In the statement of income it is observed that the appellant has carried forward loss/deficit amounting to Rs.1,00,97,909/- and in the said statement of income itself it has relied upon the judgments of CIT vs Maharana of Mewar Charitable Foundation 164 ITR 439 (Raj), CIT vs Shri Plot Swetambar Murti Pujak Jam Mandal 211 ITR 293 (Guj), CIT vs Matriseva Trust 242 ITR 20 (Mad) and Govindu Naicker Estate vs ADI 248 ITR 368 (Mad). The appellant also submitted the order passed u/s.143(3) of the Act for A.Y 2010-11. It is apparent from this order that the then A.O has accepted the total income as per return a…

The Dy. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. The Kantilal Jaikishandas Choksi Charitable Trust, Ahmedabad

In the result, appeal of the revenue is dismissed

ITA 1909/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 May 2018AY 2012-13

Bench: Shri Pramod Kumar & Shri Rajpal Yadavसव"ी Izeksn Dqekj Izeksn Dqekj Izeksn Dqekj लेखा सद"य, एवं राजपाल यादव "या"यक सद"य के सम"। Izeksn Dqekj आयकर अपील सं./ Ita No. 1909/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 Dcit(Exemptions), Kantilal Jaikishandas Choksi Circle-1, Vs Charitable Trust, Ahmedbad. Madhuban, Opp. Gujarat College, Madalpur, Ellisbridge, Ahmedabad. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 1759 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Saurabh Singh, Sr.D.R. Assessee By : Shri P. M. Mehta, A.R.

For Appellant: Shri P. M. Mehta, A.RFor Respondent: Shri Saurabh Singh, Sr.D.R
Section 11Section 11(2)Section 12ASection 143(2)Section 80G

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER सव"ी izeksn dqekj izeksn dqekj izeksn dqekj लेखा सद"य, एवं राजपाल यादव "या"यक सद"य के सम"। izeksn dqekj आयकर अपील सं./ ITA No. 1909/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 DCIT(Exemptions), Kantilal Jaikishandas Choksi Circle-1, Vs Charitable Trust, Ahmedbad. Madhuban, Opp. Gujarat College, Madalpur, Ellisbridge, Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATK 1759 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)…

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3026/CHNY/2016[2013-14]Status: DisposedITAT Chennai19 Apr 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3025/CHNY/2016[2012-13]Status: DisposedITAT Chennai19 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3024/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3023/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

The Willingdon Charitable Trust, Chennai vs. DDIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3022/CHNY/2016[2009-10]Status: DisposedITAT Chennai19 Apr 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

The Willingdon Charitable Trust, Chennai vs. DDIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3021/CHNY/2016[2006-07]Status: DisposedITAT Chennai19 Apr 2018AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2988/CHNY/2016[2013-14]Status: DisposedITAT Chennai19 Apr 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2987/CHNY/2016[2012-13]Status: DisposedITAT Chennai19 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2986/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2985/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2984/CHNY/2016[2006-07]Status: DisposedITAT Chennai19 Apr 2018AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…Madras High Court in Matriseva Trust (supra). The Madras High Court by placing its reliance on the judgment of Rajasthan High Court in CIT v. 10 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 and on the judgment of Gujarat High Court in CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293, found that the assessee is entitled to set off the excess application of the earlier year against the deficiency in the next year. This Tribunal is of the considered opinion that since the CIT(Appeals) has followed the judgment of…

Assistant Commissioner of Income Tax (Exemptions), Mangaluru vs. M/S. T.A. Pai Management Institute, Manipal

In the result, the appeal by the revenue is dismissed

ITA 2692/BANG/2017[2011-12]Status: DisposedITAT Bangalore11 Apr 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri A.K Garodiathe Asst. Commissioner Of Income-Tax, (Exemptions), Circle-1, Mangaluru. . Appellant Vs. M/S T.A Pai Management Institute, Post Box No.9, 80 Badagabettu, Manipal. . Respondent Pan – Aaatt2248R.

For Appellant: Shri C.H Sundar Rao, C.I.TFor Respondent: Shri Sridhar Kamat, C.A
Section 11(1)Section 143(3)Section 32Section 35(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI A.K GARODIA, ACCOUNTANT MEMBER The Asst. Commissioner of Income-tax, (Exemptions), Circle-1, Mangaluru. . Appellant Vs. M/s T.A Pai Management Institute, Post Box No.9, 80 Badagabettu, Manipal. . Respondent PAN – AAATT2248R. Appellant by : Shri C.H Sundar Rao, C.I.T Respondent by : Shri Sridhar Kamat, C.A Date of Hearing : 2-04-2018 Date of Pronouncement : 11-04-2018 O R D E R PER SHRI N.V VASUDEVAN, JUDICIAL MEMBER : This appeal by the Revenue against the order dated 18.9.2017 of CIT(A), Mangalu…

Income Tax Officer Exemptions Ward-1, Mangalore vs. M/S Shiruru Welfare Trust, Udupi

In the result, Revenue’s appeal for asst

ITA 2165/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Mar 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P Boazthe Income-Tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/S Shiruru Welfare Trust, Udupi. . Respondent

For Appellant: Shri B.R Ramesh, JCITFor Respondent: Shri Shambu Sharma, C.A
Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Income-tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/s Shiruru Welfare Trust, Udupi. . Respondent Appellant by : Shri B.R Ramesh, JCIT Respondent by : Shri Shambu Sharma, C.A Date of Hearing : 8-3-2018 Date of Pronouncement : 28 -3-2018 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order of the Commissioner of Income-tax (Appeals), Mangaluru dated 17/8/2017 for the Assessment Year 2011-12. 2…