CIT v. Programme for Community Organisation

M/S Society of Sisters of Holy Cross, Bangalore vs. DDIT, Bangalore

In the result, appeal of the assessee is allowed

Bench: Smt. Asha Vijayaraghavans & Shri. S. Jayaraman

…mbai Tribunal in the case of Bai Sonabai Hirji Agiary Trust v. ITO [93 ITD 0070], which relied on the decision of Hon’ble Supreme Court in the case of Programme for Community Organisation (supra), Hon’ble Kerala High Court decision in141 CTR (Ker) 502, and 228 ITR 620, Hon’ble Madhya Pradesh High Court decision in Parsi Zorastrian Anjuman Trust v. CIT, and held that the income available to the assessee before it was applied, was required to be excluded for purpose of taking the amount to be accummulated. Relying on the above High Court and Special Bench decisions, the coordinate bench in The Jyothi Seva Soc…

M/S Shree Devi Education Trust, Mangalore vs. CIT, Bangalore

In the result, the appeal filed by the assessee-society is partly allowed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoshree Devi Education Trust, Maina Towers, Ballalbagh, Mangalore-575003. … Appellant Vs. Income-Tax Officer, Ward 2(1),Bangalore. … Respondent

…nt or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 Page 8 of 10 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such…

M/S St. Martha'S Hospital, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such…

M/S Acharya Pathahala Educational Trust, Bangalore vs. Dy.D.I.T., Bangalore

In the result, the appeal of the assessee is allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such…

M/S Pratham Books (Trust), Bangalore vs. DDIT, Bangalore

In the result, the appeal by the assessee is allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such…

M/S Allard Education Society, Bangalore vs. DDIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2011-12 is allowed as indicated above

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazi.T. A. No.355/Bang/2015 (Assessment Year : 2011-12) M/S. Allard Education Society, No.441, St. Thomas Town, Hennur Road, Bangalore-560 084 …. Appellant. Pan Aaata 3937E Vs. Dy. Commissioner Of Income Tax (Exemptions), Circle 17(1), Bangalore. ….. Respondent. Appellant By : Shri V. Srinivasan, C.A. Respondent By : Shri Sunil Kumar Agarwala, Jcit (D.R.) Date Of Hearing : 6.10.2015. Date Of Pronouncement : 23.10.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Ltu, Bangalore Dt.29.10.2014 Relating To Assessment Year 2011-12. 2. The Facts Of The Case, Briefly, Are As Under :- 2.1 The Assessee Is A Public Religious Cum Public Charitable Institution Registered Under The Karnataka Societies Act, 1960 & Also Registered Under Section 12A Of The Income Tax Act Vide Order No.Pro 718/10A/Vol.A1/A-280 Dt.23.4.1975 As A Religious-Cum-Educational Institution. The Assessee Filed Its Return Of Income For Assessment Year 2011-12 On 27.3.2012

…oposition, the learned Authorised Representative placed reliance on the judgment of the Hon'ble Apex Court in the case of CIT V Programme for Community Organisation reported in 248 ITR 1 (SC) affirming the decision of the Hon'ble Kerala High Court reported in 228 ITR 620 (Ker). Reliance was also placed on the judgment of the Hon'ble Apex Court in the case of S.R.M.M.C.T.M. Tiruuppani Trust reported in 230 CTR 638 (SC) and CIT V A.L.N. Rao Charitable Trust reported in 216 ITR 697 (SC). The learned Authorised Representative also drew the attention of the Bench to the decision of the co-ordinate bench of this Tribun…

Prarthana Education Society, Bangalore vs. Dy.DIT, Bangalore

In the result, the appeal filled by the assessee is partly

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.730 (Bang)/2015 (Assessment year:2011-2012) PpppppppPrarthana Education Society 17/17A, Near Petrol Bunk, Kadirenahalli, Banashankari II Stage, Padmanabhanagar, Appellant Bangalore-560 070 PAN No.AAAAP2322D Vs The Deputy Director of Income-tax (Exemptns.) Circle-17(2), Bangal Bangalore Respondent Date of hearing : 12-10-2015 Date of pronouncement : 16-10-2015 Appellant by Shri Shri Narayana Murthy, CA Dr. P.K.Srihari, Addl.CIT Respondent by O R D E R PER SHRI…

M/S the Capuchin Friar Services Society, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under: "At the outset, the statutory language of s. u(i)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be Page 8 of 11 wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is app…

M/S the Jyothi Seva Society of Bangalore, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P. Georgeassessment Year : 2011-12

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under: "At the outset, the statutory language of s. u(i)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such p…

M/S St. Charles Medical Society, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is

Bench: Smt. Asha Vijayaraghavan & Shri Jason P Boazassessment Year : 2011-12

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under: "At the outset, the statutory language of s. u(i)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to Page 10 of 13 which such income is ap…

Public Education Society, Bangalore vs. Dy.DIT, Bangalore

Bench: Shri D. Manmohanassessment Year : 2011-12

…bear the revenue expenditure for earning the income in which event, only the net income has to be taken by applying commercial principles. Though the assessee relied upon the decision of the Hon’ble Kerala High Court in Programme for Community Organisation, 228 ITR 620 (Ker), which was affirmed by the Hon’ble Supreme Court in 240 ITR 1 (SC), the AO was of the view that the said case law is applicable only in respect of amount received in the form of donations and not the amount received by carrying on the activity such as imparting education. As per the computation of the AO, the balance amount works out to Rs…

Juothy Charitable Trust, Bangalore vs. DCIT, Bangalore

In the result, the appeal by the Assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2011-12

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such…

Mary Immaculate Society, Bangalore vs. Dydit, Bangalore

In the result, the appeals by the Assessee are allowed

Bench: Shri N.V. Vasudevan & Shri Abraham P.George

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such…