CIT v. Rao Bahadur Calavala Cunnan Chetty Charities

135 ITR 485High Court1982#1147 most cited

What is CIT v. Rao Bahadur Calavala Cunnan Chetty Charities authority for?

The income of a charitable trust, particularly income from property held under trust, for the purpose of claiming exemption under Section 11, must be computed in a normal commercial manner, without strict reference to the computation provisions for different heads of income like Section 14 or Section 24(a). This approach ensures that the income available for application or accumulation is assessed on commercial principles.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Rao Bahadur Calavala Cunnan Chetty Charities · 135 ITR 485 · Section 11 exemption · computation of trust income · commercial principles · income from property held under trust · Section 14 · Section 24(a) · charitable institution income · application of income for charitable purposes

Sections most often in play

Section 11Section 145Section 10(20)Section 12ASection 12AASection 143(3)Section 263Section 36(1)(iv)

Issues it is cited on

section 4(3)section 36(1)(v)recognised provident fundapproved superannuation fundsection 205section 11 exemptionsection 80j(6a)section 12a(b)section 10(22)approved gratuity fundsection 10(23c)(iv)section 139(4a)

Judgments citing CIT v. Rao Bahadur Calavala Cunnan Chetty Charities

Nemi Chand Jain Educational Society, New Delhi vs. ITO, Ward- 2(4), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 7018/DEL/2018[2015-16]Status: DisposedITAT Delhi06 May 2019AY 2015-16
For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. S. L. Anuragi, Sr. DR
Section 10Section 11Section 11(1)Section 11(1)(a)Section 11(7)

…to consideration. That meant that statutory computation of income had no relevance. The reliance was placed on the decision of Hon’ble Madras High Court in the case of COMMISSIONER OF INCOME TAX (APPEALS) Vs Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.) where it was observed by the Hon’ble Court that taking into account, the purposes for which the conditions of Section 11(1)(a) of the Act are imposed it will be clear income to be considered will be that which is arrived at in the context of what is available in the hands of the assessee subject to an adjustment of any expenses extraneous…

The ITO, (Exemptions), Ward, Surat vs. Shree Ambika Niketan Trust, Surat

In the result, the appeal of the revenue is dismissed

ITA 667/AHD/2017[2013-14]Status: DisposedITAT Surat24 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

For Respondent: Shri Prasanjit Singh, CIT,DR
Section 11Section 143(2)Section 143(3)Section 70

…Foundation (1987) 60 CTR (Raj) 40; | (1987) 164 ITR 439 ( Raj) TC 23 R 1198 CIT v/s Shri Plot Swetamber Murti Pujak Jain Mandal ( 1994) 119 CTR ( Guj) 114; (1995) 211 ITR 293 ( Guj) TC 23R 1228 and CIT v/s Rao Bahadur Calavala Cunnan Chetty Charities ( 1982) 135 ITR 485 (Mad) TC 23 R 965 and distinguished the decision in CIT vs S.S. Thiagarajan (1981) 129 ITR 115 (Mad) : TC 32 R 334.' 8 2.1 In the case of DIT V/s Raghuvanshi Charitable Trust ( 2011) 197 Taxman 170 ( Delhi) the High Court of Delhi held that a Trust can be allowed to carry forward deficit of current year and to set off same against income of sub s…

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

…sioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. RaoBahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli[(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court in the case of Market…

Bhav Vardhan Trust, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 6571/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Apr 2018AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm Bhav Vardhan Trust, Vs. Ito, (Exemptions)-1(1), Nirmal Niketan, 2, Mumbai. Dr. Bhajekar Street, Mumbai – 400 004 Pan No. Aaatb 3631 Q (Appellant) (Respondent)

For Appellant: Shri Rajesh P. Shah, CAFor Respondent: Ms. N. Hemalatha, Sr. DR
Section 11(1)Section 11(1)(a)Section 12ASection 139Section 143(2)Section 143(3)

…to the income of a charitable trust cannot be denied on the ground that the deemed income under s. 198 has not been actually spent for the purpose of charity. 9. The Madras High Court, in the case of CIT vs. Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad) : TC23R.965, held that taking into account the purposes for which the conditions of s. 11(1)(a) were imposed, it would be clear that the income to be considered will be that which is arrived at in the context of what is available in the hands of the assessee subject to an adjustment of any expenses extraneous to the trust. It was held that…

ITO Exemption Ward 3, Chennai vs. Shri Shirdi Saibaba Spiritual and Charitable Trust, Chennai

In the result, the Revenue’s appeal is dismissed

ITA 2859/CHNY/2017[2012-13]Status: DisposedITAT Chennai10 Apr 2018AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 2859/Chny/2017 "नधा"रण वष"/Assessment Year : 2012-13 Income Tax Officer, M/S. Shri Shiridi Saibaba Spiritual & Exemption Ward 3, Vs. Charitable Trust, 121, Mahatma Gandhi Road, Sai Business Point, No. 17, 2Nd Floor, Mount Road, Little Mount, Nungambakkam, Chennai – 600 034. Chennai – 600 015. [Pan: Aats 3448J] (&'यथ)/Respondent) (अपीलाथ"/Appellant) Revenue By : Shri. N. Madhavan, Addl. Cit : Shri Saroj Kumar Parida, Advocate Assessee By सुनवाईक/तार"ख/Date Of Hearing : 03.04.2018 घोषणाक/तार"ख/Date Of Pronouncement : 10.04.2018

For Respondent: Shri. N. Madhavan, Addl. CIT
Section 11Section 11(1)(a)Section 12ASection 2(15)Section 80G(5)(vi)

…आयकर अपील"य अ"धकरण ,’ सी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं, "ी एस जयरामन लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 2859/Chny/2017 "नधा"रण वष"/Assessment Year : 2012-13 Income Tax Officer, M/s. Shri Shiridi Saibaba Spiritual and Exemption Ward 3, Vs. Charitable Trust, 121, Mahatma Gandhi Road, Sai Business Point, No. 17, 2nd Floor, Mount Road, Little Mount, Nungambakkam, Chennai – 600 034. Chennai – 600 015. [PAN: AATS 3448J] (&'यथ)/Respondent) (अपीलाथ"…

ITO, Ward (E), Chandigarh vs. Sant Baba Sunder Singh, Barnala

In the result the appeal of the revenue is dismissed said order was pronounced in the open court at the time of hearing itself

ITA 1183/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh01 Mar 2018AY 2008-09

Bench: Ms. Diva Singhassessment Year: 2008-09

For Appellant: Shri Manjit Singh, Sr.DRFor Respondent: Shri Rajit Saldi
Section 10Section 11Section 143(3)Section 68

…see in purchasing a building to be used as a hospital was nothing but application of income for charitable purposes under section ll(l)(a) of the Act. (iii) Further The Hon'ble Madras High Court in C.I.T. v. Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad) held that so long as the expenditure has to be incurred out of the income earned by the trust, even if such expenditure is for capital purposes on the objects of the trust, the income would be exempt. c) Further the contention of Ld AO that Form No. 10 not filed is wrong as the same is required to be filed when the application of income dur…

Dy.Commissioner of Income Tax(Exemptions)-Circle-1, Ahmedabad vs. Amc Medical Education Trust, Ahmedabad

Appeal stands dismissed

ITA 3089/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad02 Feb 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Prasoon Kabra, Sr. D.RFor Respondent: --None--
Section 10(2)(xiv)Section 12ASection 32Section 35(2)(iv)Section 70(2)(xiv)Section 80G(5)

…be calculated according to sections 22 to 27. However, on appeal, the AAC allowed the assessee's claim. On appeal by the revenue, the Tribunal upheld the order of the AAC. On reference: In the case of CIT v. Rao Bahadur Calavala Cunnan Chetty Charities 1982] 135 ITR 485, the Madras High Court held that the income from the properties held under trust would have to be arrived at in the normal commercial manner without classification under the various heads set out in section 14. It held that the expression 'income' has to be understood in the popular or general sense and not in the sense in which the income is arr…

Kalaimaghal Sabha, Chennai vs. ITO, Chennai

In the result, the appeals filed by the assessee are partly allowed

ITA 1404/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Jan 2018AY 2013-14

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Mr.N.Madhavan, ACIT

…eld that if depreciation is not allowed as a necessary deduction for computing the income of a charitable institution then that can be no way to preserve the corpus of the trust for deriving the income. IV. CIT Vs Rao Bahadur Calawala Cunnan Chetty Charities (135 ITR 485) (Mad) Held that the income from the properties held under trust would have to be arrived at in the normal commercial manner. In the case of Kalaimaghal Sabha, since the buildings and other assets are used by the Receivers to carry out their activities and to implement the High Court order, the net income has to be arrived at only after allowing…

Kalaimaghal Sabha, Chennai vs. ITO, Chennai

In the result, the appeals filed by the assessee are partly allowed

ITA 1403/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Jan 2018AY 2012-13

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Mr.N.Madhavan, ACIT

…eld that if depreciation is not allowed as a necessary deduction for computing the income of a charitable institution then that can be no way to preserve the corpus of the trust for deriving the income. IV. CIT Vs Rao Bahadur Calawala Cunnan Chetty Charities (135 ITR 485) (Mad) Held that the income from the properties held under trust would have to be arrived at in the normal commercial manner. In the case of Kalaimaghal Sabha, since the buildings and other assets are used by the Receivers to carry out their activities and to implement the High Court order, the net income has to be arrived at only after allowing…

The ITO, (Exemptions), Ward-2, Ahmedabad vs. Shree Saurashtra Patel Kelavani Mandal, Ahmedabad

In the result, Revenue’s appeals and assessee’s Cross-objection are dismissed

ITA 2660/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri Mahavir Prasadassessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Utthan Sewa Trust, Ward – 2, Ahmedabad. 313-314, Akshar Complex, Near Jodhpur Cross Road, Satellite, Ahmedabad – 380 015. [Pan – Aaatu 1815 H] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar Varma, Sr. D.R. Respondent By : Shri Jignesh Parikh, A.R. Assessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Saurashtra Patel Kelavani Ward – 2, Ahmedabad. Mandal, Gulbai Tekra, Ellisbridge, Ahmedabad. – 380 006. [Pan – Aabts 1704 Q] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar, Sr. D.R. Respondent By : Shri Tushar Hemani, A.R. Date Of Hearing : 30.11.2017 Date Of Pronouncement : 13.12.2017 O R D E R

For Appellant: Shri Sumit Kumar Varma, Sr. D.RFor Respondent: Shri Jignesh Parikh, A.R
Section 11(1)(a)Section 14

…rrive at the income available for application to charitable and religious purposes. Same view has been taken by the Madhya Pradesh High Court in CIT v. Raipur Pallottine Society [1989] 180 ITR 579. In CIT .v Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485, the Madras High Court was required to consider whether, for the purpose of computing accumulation in excess of 25 per cent as laid down in section 11(1)(a) of the ITA Nos.2659 & 2660/Ahd/2015 A.Y. 2012-13 Page 3 of 4 Act, " income " has to be computed under the various heads enumerated in the Income-tax Act. It held that the income from the pro…

The ITO, (Exemptions), Ward-2, Ahmedabad vs. Shree Utthan Sewa Trust, Ahmedabad

In the result, Revenue’s appeals and assessee’s Cross-objection are dismissed

ITA 2659/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri Mahavir Prasadassessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Utthan Sewa Trust, Ward – 2, Ahmedabad. 313-314, Akshar Complex, Near Jodhpur Cross Road, Satellite, Ahmedabad – 380 015. [Pan – Aaatu 1815 H] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar Varma, Sr. D.R. Respondent By : Shri Jignesh Parikh, A.R. Assessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Saurashtra Patel Kelavani Ward – 2, Ahmedabad. Mandal, Gulbai Tekra, Ellisbridge, Ahmedabad. – 380 006. [Pan – Aabts 1704 Q] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar, Sr. D.R. Respondent By : Shri Tushar Hemani, A.R. Date Of Hearing : 30.11.2017 Date Of Pronouncement : 13.12.2017 O R D E R

For Appellant: Shri Sumit Kumar Varma, Sr. D.RFor Respondent: Shri Jignesh Parikh, A.R
Section 11(1)(a)Section 14

…rrive at the income available for application to charitable and religious purposes. Same view has been taken by the Madhya Pradesh High Court in CIT v. Raipur Pallottine Society [1989] 180 ITR 579. In CIT .v Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485, the Madras High Court was required to consider whether, for the purpose of computing accumulation in excess of 25 per cent as laid down in section 11(1)(a) of the ITA Nos.2659 & 2660/Ahd/2015 A.Y. 2012-13 Page 3 of 4 Act, " income " has to be computed under the various heads enumerated in the Income-tax Act. It held that the income from the pro…

The Jt. DIT ( Exemption), Ahmedabad vs. Nirma University, Ahmedabad

Appeal is dismissed

ITA 1627/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2017AY 2011-12
For Appellant: H. C. Shah, A.RFor Respondent: Aditya Shukla, D.R
Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Income Tax Officer (Exemptions), Ward – 1, Ahmedabad Appellant Vs. Nirma University, Sarkhej Gandhinagar Highway, P.O. Chandlodia, Ahmedabad Respondent PAN: AAATT6829N राज"व क" ओर से/By Revenue : Aditya Shukla, D.R. आवेदक क" ओर से/By Assessee : H. C. Shah, A.R. सुनवाई क" तार"ख/Date of Hearing : 10.11.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.11.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER This Revenue’s appeal for assessment year 2011-12 eman…

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

…ioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court in the case of Market…

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

…ioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court in the case of Market…

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

…ioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court in the case of Market…

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

…ner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court in the case of Mark…

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)

…ioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court in the case of Market…

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

…ioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court in the case of Market…

Assistant Commissioner of Income-Tax, Bangalore vs. Sri. Devaraj Urs Educational Trust, Kolar

In the result, the appeal of revenue is dismissed

ITA 134/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Sept 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri R.N. Prabat, CIT-III (DR)For Respondent: None
Section 11Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.134/Bang/2017 (Assessment Year : 2011-12) Asst. Commissioner of Income Tax (Exemptions), Bangalore. …. Appellant. Vs. Sri Devaraj Urs Educational Trust for Backward Classes (R) Tamaka, Kolar – 563 101 ….. Respondent. Appellant By : Shri R.N. Prabat, CIT-III (DR) Respondent By : None. Date of Hearing : 19.09.2017. Date of Pronouncement : 22.09.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by the revenue is directed against the order dt.…

Income Tax Officer (Exemptions), Bangalore vs. M/S. Sri. Lakshmi Education Society, Bangalore

In the result, the appeals of revenue are dismissed

ITA 128/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, Addl. CIT (DR)For Respondent: None
Section 11Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.128 & 129/Bang/2017 (Assessment Years : 2012-13 & 2013-14) Income Tax Officer (Exemptions), Ward 3, Bangalore. …. Appellant. Vs. M/s. Sri Lakshmi Education Society, Varada Mill Road, NR Extension, Chintamani, Chikkaballapuram, Karnataka – 563 125 ….. Respondent. Appellant By : Shri Sunil Kumar Agarwal, Addl. CIT (DR) Respondent By : None. Date of Hearing : 19.09.2017. Date of Pronouncement : 22.09.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : These…