How many judgments cite CIT v. Society of the Sisters of St. Anne?

195 judgments on BharatTax cite CIT v. Society of the Sisters of St. Anne (146 ITR 28), spanning 2012 to 2025.

Which sections of the Income Tax Act does CIT v. Society of the Sisters of St. Anne come up under?

It is most often cited in judgments turning on Section 11, Section 13(2), Section 13(3), Section 143(3), Section 10, Section 10(23C)(iiiad).

CIT v. Society of the Sisters of St. Anne

146 ITR 28High Court1984#482 most cited

What is CIT v. Society of the Sisters of St. Anne authority for?

Depreciation claimed by a charitable trust on its assets is an allowable application of income for computing exemption under Section 11, and this does not constitute a double deduction.

195

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Society of the Sisters of St. Anne · Society of the Sisters of St. Anne · Section 11 · depreciation allowance · charitable trust income · application of income · double deduction · exemption under Section 11 · capital expenditure · religious institution · 146 ITR 28

Also reported as

16 Taxmann 400

Sections most often in play

Section 11 Section 13(2)Section 13(3)Section 143(3)Section 10 Section 10(23C)(iiiad)Section 11(6)Section 12A

Issues it is cited on

application of income capital expenditure section 11 previous year person total income india business interest

Judgments citing CIT v. Society of the Sisters of St. Anne

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

…of 17 4. Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order, had allowed depreciation as application of income following the ratio laid down by the jurisdictional High Court in the case of CIT vs.Society of the Sisters of St.Anne (146 ITR 28) and the decision of the Tribunal in the case of Jyothi Charitable Trust (60 taxmann.com 165)(Bang-Trib.). Repayment of hand loan of Rs.64,21,028/- and vehicle loan of Rs.9,07,657/- was allowed as application of income following the law laid down by the Hon’ble Karnataka High Court in the case of CIT vs. Janmabhoomi Press Trust (242 ITR 703) and H…

Dy.DIT, Bangalore vs. Maharani Lakshmi Ammani College Trust, Bangalore

In the result, the revenue’s appeals are dismissed

ITA 391/BANG/2016[2009-10]Status: DisposedITAT Bangalore31 Mar 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri P.R. Suresh, C.A

Section 11(1)(a)

…ater year, it has the income of the subsequent year. The expenditure that can be so adjusted can only be expenditure on religious and charitable purposes and no other. The High Court relied on the decision in the case of CIT Vs. Society of Sisters of ST. Anne 146 ITR 28 (Kar).” We find that the order of the CIT(A) is in consonance with the judicial precedents reproduced above. Therefore, we see no reason to interfere with the order of the CIT(A). The revenue’s appeal is, accordingly, dismissed”. 6. Further, we also find that the Hon’ble Bombay High Court in the case of CIT vs. Institute of Banking (2003) 264 IT…

M/S. Kongunadu Arts & Science College Council, Coimbatore vs. ACIT, Coimbatore

In the result the appeal of the assessee is dismissed

ITA 2682/CHNY/2016[2012-13]Status: DisposedITAT Chennai09 Mar 2017AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2682/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 M/S. Kongunadu Arts & Science V. The Asst. Commissioner Of College Council, Income Tax (Exemptions), G.N. Mills Post, Coimbatore Coimbatore-29 Pan: Aaaak1198E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Senthil, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.03.2017 घोषणा क" तारीख/Date Of Pronouncement : 09.03.2017

For Appellant: Shri K. Senthil, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT

Section 11Section 12ASection 143(3)Section 250(6)

…d not applicable in relation to the trust and there is no double deduction of depreciation and capital expenditure on fixed assets in respect of trust. Similar view was expressed by other Courts in the cases of CIT v. Society of the Sisters of St. Anne [1984] 146 ITR 28 (Kar), CIT v. Raipur Pollottine Society [1989] 180 ITR 579 (M.P), and Commissioner of Income Tax v. Seth Manilal Ranchhoddas Vishram Bhavan Trust [1992] 198 ITR 598 (Guj). On the other hand, the Delhi High Court, in the case of DIT (Exemptions) v. Charanjiv Charitable Trust [2014] 267 CTR (Delhi) 306 held that where in a case of a trust, cost of a…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…rcial sense/ principles to mean the surplus of receipts over expenditure/disbursements: CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust: 198 ITR  598(Guj) CIT v. Raipur Pallottine Society: 180 ITR 579 (MP)   CIT v. Society of the Sisters of St. Anne: 146 ITR 28 (Kar) CIT v. Maharana of Mewar Charitable Foundation: 164 ITR 439 (Raj)   CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal: 211 ITR 293 (Guj) CIT V. Programme for Community Organisation: 228 ITR 620 (Ker.)  The aforesaid principle has also been affirmed by the Hon’ble Tribunal in the case of Divya Yog Mandir Trust (supra), wherein after holdi…

Diocese of Gulbarga, Gulbarga vs. Assistant Commissioner of Income-Tax, Gulbarga

In the result, the appeal filed by the assessee is allowed

ITA 1662/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Dec 2016AY 2012-13

Bench: Shri George George Km/S. Diocese Of Gulbarga, Vs. Asst. Commissioner Of Income Tax, Bishops House, Mother Of Divine Circle-1, Grace, Church Road, Gulbarga (Kalaburagi). Gulbarga– 585103. Pan : Aabtb0999C Appellant Respondent

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Ms. S. Praveena, Addl. CIT

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

…f section 11(1) has to be computed in normal commercial manner, the amount of depreciation debited in the books is deductible while computing such income. It was so held by the Hon’ble Karnataka High Court in the case of CIT Vs. Society of Sisters of St. Anne 146 ITR 28 (Kar). It was held in CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H), following CIT vs.Market Committee, Pipli (2011) 330 ITR 16 (P&H) : (2011) 238 CTR (P&H) 103 that depreciation can be claimed by a charitable institution in determining percentage of funds applied for the purpose of charitable objects. Claim for depreciation will not…

M/S. Raja Muthiah Chettiar Charitable and Educational Trust, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee stands dismissed

ITA 2129/CHNY/2016[2010-11]Status: DisposedITAT Chennai23 Nov 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri Saroj Kumar Parida, AdvocateFor Respondent: Shri A.V.Sreekanth, JCIT

Section 11Section 12ASection 32Section 42

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीएन.आर.एस. गणेशन,"या"यकसद"य एवं "ी "ड.एस. सु"दर "संह,लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2129/Mds/2016 "नधा"रण वष" /Assessment Year : 2010-11 M/s.Raja Muthiah Chettiar v. The Deputy Director of Income Tax Charitable and Educational Trust, (Exemptions), Rani Seethai Hall, V Floor, Chennai Circle, 603, Anna Salai, Chennai – 600 034. Chennai – 600 006. PAN: AAATR 3208 F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से…

M/S. Sakthi Foundation, Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee stand dismissed

ITA 2076/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT

Section 11Section 32

…gh all the judgments and decisions cited by the Ld.counsel for the assessee, which are as under:- 1. DIT v. VishwaJagriti Mission (2012) 73 DTR (Del) 195 2. CIT v. Market Committee, Pipli (2011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 16 I.T.A. Nos.2075 & 2076/ Mds/2016 6. (1992) 198 ITR 598 (Guj) CIT v. ShethManilalRanchhoddasVishramBhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel…

Souther India Mills Association, Chennai vs. DCIT, Coimbatore

In the result, both the appeals of the assessee stand dismissed

ITA 2075/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT

Section 11Section 32

DCIT, Bangalore vs. Sri. Srinivasa Educational and Charitable Trust, Bangalore

In the result, the appeal of revenue is dismissed

ITA 899/BANG/2014[2007-08]Status: DisposedITAT Bangalore19 Aug 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri S.R. Raghunatha, C.A

Section 12ASection 143(3)Section 154

…Ltd. in 199 ITR 43 (SC) by the A.O. It is argued before me that this is a covered issue and the facts of case cited are different. The issue is covered by the decision of 6 Hon'ble Karnataka High Court in the case of CIT Vs. Society of the Sisters of St. Anne 146 ITR 28. The appellant cited various other cases including Sri Adichunchanagiri Shikshana Trust Vs. Addl. CIT in ITA No.775/Bng/2009 (ITAT ‘A’ Bench, Bangalore) 4.3 Similarly, on the disallowance of brought forward earlier year expenses, it is argued that this is also covered in the decision of Hon'ble jurisdictional High Court of Karnataka in 146 ITR 28…

Asst.C.I.T., Mangalore vs. Vishwachetan Foundation, Hubli

In the result, the appeal of revenue is dismissed

ITA 1040/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Aug 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, JCIT (D.R)For Respondent: Shri H. N. Khincha, C.A

Section 11Section 13(1)(e)Section 13(2)(a)Section 28

…s including the decision of Hon'ble Bombay High Court in the case of CIT Vs. Institute of Banking Personnel Selections 264 ITR 110 (Bom) as well as the decision of Hon'ble jurisdictional High Court in the case of CIT Vs. Society of the Sisters of St. Anne 146 ITR 28. We find that this issue is now settled in favour of the assessee by a series of decisions by the High Courts as well as this Tribunal. In a recent decision in the case of M/s. Moogambigai Charitable and Educational Trust Vs. Addl. DIT (Exemptions) in ITA No.1224/Bang/2015 Dt.13.7.2016 the Tribunal held in para 11 as under : “ 11. We have consi…

M/S. Lord Jesus Education Society, Gurgaon vs. ACIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed for statistical purposes

ITA 1648/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Hiren Mehta, CAFor Respondent: None

Section 12ASection 142(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1648/DEL/2015 A.Y. : 2010-11 M/S LORD JESUS EDUCATION VS. ACIT, CIRCLE 1(1), GURGAON SOCIETY, VIJAY PARK, BEHIND LAXMI BAZAR, GURGAON, HARYANA (AAABL0007G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hiren Mehta, CA Department by : None Date of Hearing : 14-07-2016 Date of Order : 02-08-2016 ORDER PER H.S. SIDHU : JM Assessee has filed this Appeal against the impugned Order dated 21.1.2015 passed by the Ld. CIT(A)-I, Gurgaon relevant to assessment year 2010-11 on the following grounds:- 1.…

ITO, Mangalore vs. Dr. U. Krishna Muniyal Memorial Trust, Manipal

In the result, the CO by the assessee is dismissed

ITA 140/BANG/2015[2011-12]Status: DisposedITAT Bangalore27 Jul 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoassessment Year : 2011-12

For Appellant: Shri V.K. Gurunathan, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Jt. CIT(DR)

Section 11Section 11(1)Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2011-12 The Income Tax Officer Vs. Dr. U. Krishna Muniyal Memorial (Exemptions), Trust, Ward 1, No.34C, Shivalli Industrial Area, Mangaluru. Manipal – 576 104. PAN: AAATD 6369D APPELLANT RESPONDENT CO No.104/Bang/2015 [in ITA No.140/Bang/2015] Assessment year : 2011-12 Dr. U. Krishna Muniyal Vs. The Income Tax Officer Memorial Trust, (Exemptions), Manipal – 576 104. Ward 1, Mangaluru. PAN: AAATD 6369D CROSS OBJECTOR RESPONDENT Revenue by : Shri Su…

Sanghamithra Rural Financial Services, Bangalore vs. DDIT, Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 1205/BANG/2015[2009-10]Status: DisposedITAT Bangalore13 Jul 2016AY 2009-10

Bench: Smt. Asha Vijayaraghavansanghamithra Rural Financial Services, 612, 1 ‘C’ Main Road, Domlur Layout, Bangalore-560 071. ….. Appellant Pan: Aaecs 0038H Vs. The Dy. Director Of Income-Tax(Exemptions), Circle-17(1), Bangalore. ….. Respondent Appellant By : Shri Ravishankar S.V, Advocate Respondent By : Shri Sunil Kumar Agarwala, Jcit(Dr) Date Of Hearing : 13-06-2016 Date Of Pronouncement : 13-07-2016

For Appellant: Shri Ravishankar S.V, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)

Section 11Section 11(1)Section 12ASection 25Section 35(2)(iv)

…he AO disallowed the claim of depreciation of Rs.3,27,216 as non-application u/s 11. 4. Before the CIT(Appeals), the assessee relied on the decision of the decision of the Hon'ble jurisdictional High Court in the case of CIT v. Society of Sisters of St. Anne, 146 ITR 28, which was distinguished by the ld. CIT(Appeals). He placed reliance upon the decision of Escorts Ltd. (supra) and upheld the action of the AO on the disallowance of depreciation. 5. The assessee is in appeal before me and has raised ground Nos.3 & 4. It is submitted that the decision rendered in the case of Escorts Ltd. (supra) related to the cl…

M/S Integrated Education Research Centre for Engineering and Management, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal is allowed while the stay application is dismissed

ITA 620/KOL/2016[2012-2013]Status: DisposedITAT Kolkata01 Jun 2016AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

For Appellant: Mr.S.M.Surana, AdvocateFor Respondent: Mr.Snehotpal Datta, JCIT

Section 143(3)Section 263Section 32Section 35(2)(iv)

…to the show cause notice u/s.263 of the Act. (i) CIT Vs. Institute of Banking Personnel Selection (IBPS) (2003) 264 ITR 110(Bom). ITA No.620/Kol/2016 M/S.Integrated Education Research Centre for Engineering & Management. (ii) Society of Sisters of St. Ann, 146 ITR 28 (Kar) (iii) CIT Vs. Desh Bhagat Memorial Education Trust (2011) 37(1) ITCL 131 (P & H) (iv) CIT Vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust 198 ITR 598(Guj.) (v) CIT Vs. Rajpur Pallottine Socieity 180 ITR 579 (MP) (vi) Jyotirmai Club ITA No.647 of 2004 dated 10.11.2014 following its own decision in the case of Siliguri Regulated Matrket Co…

The Music Academy Madras, Chennai vs. DDIT, Chennai

Accordingly, the same is dismissed

ITA 1098/CHNY/2015[2010-11]Status: DisposedITAT Chennai22 Apr 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1098/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11 The Music Academy Madras, The Deputy Director Of Income Tax No.168 (Old No.306), Ttk Road, V. (Exemptions), Royapettah, Chennai - 600 014. Chennai - 600 034 . Pan : Aaatt 0256 B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT

Section 11Section 12ASection 32

…h all the judgments and decisions cited by the Ld.counsel for the assessee, which are as under:- 1. DIT v. Vishwa Jagriti Mission (2012) 73 DTR (Del) 195 2. CIT v. Market Committee, Pipli (2011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 6. CIT v. Sheth Manilal Ranchhoddas (1992) 198 ITR 598 (Guj) Vishram Bhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 (Bom) Selection…

The Commissioner of Income Tax-I vs. Ascend Telecom Infrastructure Private Limited

ITTA/346/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

M/S Cmr Jnanadhara Trust, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal by the Assessee is partly allowed

ITA 686/BANG/2015[2009-10]Status: DisposedITAT Bangalore08 Jan 2016AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2009-10

For Appellant: Shri C.Ramesh, CAFor Respondent: Shri G.Ramesha, JCIT

Section 11(1)(a)Section 12ASection 13(3)Section 60

…e on scientific research, no depreciation is allowable u/s 32 on the same asset. 12. The assessee pointed out that Hon'ble High Court of Karnataka in the case of All Saints Church, 148 ITR 786 (Kar) and Society of 7 M/s.CMR Janadhar Trust Sisters of St. Ann, 146 ITR 28 (Kar) has taken the view that where capital expenditure on acquisition of depreciable asset is considered as application of income for charitable purpose, allowing depreciation on the very same capital asset would not amount to double allowance. The assessee also pointed out that the decision of Escorts Ltd. (supra) will not be applicable as it wa…

M/S Dominican Sisters of Presentation, Bangalore vs. Dyt, D, I, T, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 318/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jan 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri Nambirajan, JCIT

…n set off against the income of the subsequent year. The expenditure that can be so adjusted can only be expenditure on religious and charitable purposes and no other. The High Court relied on the decision in the case of CIT Vs. Society of Sisters of ST. Anne 146 ITR 28 (Kar).” We find that the order of the CIT(A) is in consonance with the judicial precedents reproduced above. Therefore, we see no reason to interfere with the order of the CIT(A). The revenue’s appeal is, accordingly, dismissed.” ITA No.318(B)/15 5.3.3 It is clear from the relevant portions of the aforesaid decisions of the Hon'ble High Court of…

M/S Society of St. Francis De Sales, Bangalore vs. Dyt, D, I, T, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 315/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jan 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Muthukrishanan, CAFor Respondent: Shri Sunil Kumar Aggarwala, JCIT

…n set off against the income of the subsequent year. The expenditure that can be so adjusted can only be expenditure on religious and charitable purposes and no other. The High Court relied on the decision in the case of CIT Vs. Society of Sisters of ST. Anne 146 ITR 28 (Kar).” We find that the order of the CIT(A) is in consonance with the judicial precedents reproduced above. Therefore, we see no reason to interfere with the order of the CIT(A). The revenue’s appeal is, accordingly, dismissed.” ITA No.315(B)/15 5.3.3 It is clear from the relevant portions of the aforesaid decisions of the Hon'ble High Court of…

M/S Society of Friars Minor (Karnataka), Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is allowed

ITA 969/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Dec 2015AY 2011-12

Bench: Shri Abraham P George & Shri Vijaypal Rao

For Appellant: Shri Suresh Muthukrishnan, C.AFor Respondent: Shri Sunil Kumar Agarwala, JCIT (D.R)

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

…n set off against the income of the subsequent year. The expenditure that can be so adjusted can only be expenditure on religious and charitable purposes and no other. The High Court relied on the decision in the case of CIT Vs. Society of Sisters of ST. Anne 146 ITR 28 (Kar).” 6 We find that the order of the CIT(A) is in consonance with the judicial precedents reproduced above. Therefore, we see no reason to interfere with the order of the CIT(A). The revenue’s appeal is, accordingly, dismissed.” 5.3.3 It is clear from the relevant portions of the aforesaid decisions of the Hon'ble High Court of Bombay (supra)…