M/S HERITAGE PARAMPARA ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (E) , BANGALORE
In the result, the assessee’s appeal is allowed
ITA 2572/BANG/2018[2018-19]Status: DisposedITAT Bangalore04 Sept 2019AY 2018-19
Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Year : 2018-19 M/S. Heritage Parampara, Vs. The Commissioner Of Income No.1, Chinmaya Apartment, Tax (Exemptions), Puttanna Road, Bengaluru. Basavanagudi, Bengaluru – 560 004. Pan : Aabth 8132 M Appellant Respondent Assessee By : Shri. H. V. Gowthama, Ca Revenue By : Shri. Vikas Suryavamshi, Addl. Cit Date Of Hearing : 10.07.2019 Date Of Pronouncement : 04.09.2019
For Appellant: Shri. H. V. Gowthama, CAFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)
…rmances like Drama, Dance, music, etc., which could be considered as part charitable activity. 6. The Appellant place reliance on judgment of Hon'ble High Court of Madras in the case of Commissioner of Income Tax Vs Sri Thyaga Brahma Gana Sabha as reported in 188 ITR 160. 7. For the above and any other grounds that may be advanced at the time of hearing, the Appellant prays that, Appeal be allowed directing the learned Commissioner of Income Tax to grant Registration u/s. 80G(5)(vi) of Income Tax Act, 1961. In support of the grounds raised (supra), the assessee has filed various details at pages 4 to 77 of the ap…
