CIT vs. City Hospital Charitable Trust (42 ITR (Trib) 583) and DCIT v. Manipal Academy of Higher Education

44 ITR (Trib) 18Income Tax Appellate Tribunal2015#11658 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Judgments citing CIT vs. City Hospital Charitable Trust (42 ITR (Trib) 583) and DCIT v. Manipal Academy of Higher Education

Deputy Commissioner of Income Tax (Exemption) Circle-1, Bangalore vs. M/S Swami Vivekananda Youth Movement, Mysuru

In the result, Revenue’s appeal for asst

ITA 1550/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2018AY 2013-14

Bench: Shri Jason P Boaz & Shri Laliet Kumarthe Dy. Commissioner Of Income-Tax (Exemption), Circle-1, Bengaluru. . Appellant Vs. M/S Swami Vivekananda Youth Movement, No.Ca-2, Kiadb Housing Area, Ring Road, Hebbal, Mysuru. . Respondent Appellant By : Shri Ramesh Kumar, Addl. Cit Respondent By : None Date Of Hearing : 7-2-2018 Date Of Pronouncement : 9-2-2018 O R D E R

For Appellant: Shri Ramesh Kumar, Addl. CITFor Respondent: None

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 15Section 70

…s : (i) ACIT Vs. City Hospital Charitable Trust (2015) 42 ITR (Trib) 583, Bangalore (ii) DDIT VS. Jyothi Charitable Trust (60 taxmann.com 165) (iii) Shraddha Trust (ITA No.899/Bang/2016 dated 7/4/2017; (iv) DCIT Vs. Manipal Academy of Higher Education (2015) 44 ITR (Trib) 18 (Bang) 3.4.1 We have heard the rival contentions and perused and carefully considered the material on record, including the judicial pronouncements cited. We find that the issue before us of carry forward of excess expenditure for adjustment against income of subsequent years is covered by the decisions of the Co-ordinate Benches of this Tri…

Income Tax Officer(Exemptions), Bangalore vs. Shradda Trust, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1810/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year :2012-13

For Appellant: NoneFor Respondent: Smt. Padmameenakshi, JCIT (DR)

Section 10(2)Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2012-13 M/s. Shraddha Trust, No. 37/10, The Income Tax Officer Yellappa Chetty Layout, (Exemptions), Vs. Ulsoor Road, Ward – 3, Bangalore – 560 042. Bangalore. PAN: AACTS 7373J APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. Padmameenakshi, JCIT (DR) Date of hearing : 07.11.2017 Date of Pronouncement : 10.11.2017 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue which is directed against the orde…

The Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Green Wood High School, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 749/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Sept 2017AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Vijay Pal Raoassessment Year : 2012-13

For Appellant: NoneFor Respondent: Shri B.R. Ramesh, JCIT (DR)

Section 10(2)Section 11Section 11(1)Section 11(1)(a)Section 15Section 35Section 35(1)Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Green Wood High School, No. 377, 3rd Block, The Assistant Commissioner of Income Tax (E), Sarjapur Road, Koramangala, Vs. Circle – 1, Bangalore – 560 034. Bangalore. PAN: AAATG 6125A APPELLANT RESPONDENT Assessee by : None Revenue by : Shri B.R. Ramesh, JCIT (DR) Date of hearing : 28.09.2017 Date of Pronouncement : 28.09.2017 O R D E R Per Shri A.K. Garodia, Accountant Member This is a revenue’s appeal directed against the order of…

DCIT, Bangalore vs. Sri. Taralabalu Bruhanmatt, Chitradurga

In the result, the appeal of revenue is dismissed

ITA 893/BANG/2016[2012-13]Status: DisposedITAT Bangalore07 Jul 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri G. Kamalakar, Standing CounselFor Respondent: Shri S. Ramasubramanian, CA

Section 11(6)Section 12ASection 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2012-13 The Deputy Commissioner of Vs. M/s. Sri Taralabalu Jagadguru Income Tax (E), Bruhanmatt, Circle 1, Sirigere, Bangalore. Chitradurga – 577 541. PAN: AABTS 4660D APPELLANT RESPONDENT Appellant by : Shri G. Kamalakar, Standing Counsel Respondent by : Shri S. Ramasubramanian, CA Date of hearing : 03.07.2017 Date of Pronouncement : 07.07.2017 O R D E R Per Sunil Kumar Yadav, Judicial Member This appeal is preferred by the revenue against th…

ITO, Bangalore vs. Sri. Vidya Mandir Education Society, Bangalore

In the result the appeal of the revenue is dismissed

ITA 708/BANG/2016[2010-11]Status: DisposedITAT Bangalore31 May 2017AY 2010-11

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Smt. Swapna Das, JCIT(DR)

Section 11Section 11(1)Section 11(1)(d)Section 15Section 70

…w. The CIT(A) has allowed the claim of the assessee in para 4.9 as under. “4.9 However, jurisdictional ITAT order in the case of ACIT Vs City Hospital charitable trust (2015) 42 ITR(Trib) 583 (Bangalore) and DCIT Vs Manipal Academy of Higher Education (2015) 44 ITR (Trib) 18 (Bangalore) has considered the issue in favour of the assessee. However, the Department filed appeal on similar issue in Karnataka High Court and is pending. Respectfully following the jurisdictional ITAT order in the above cases, this ground of appeal is allowed.” Thus it is clear that the CIT(A) has allowed the claim of the assessee by fo…

DCIT, Bangalore vs. M/S G M Education Trust, Bangalore

In the result, the appeal of revenue and C

ITA 890/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 May 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Respondent: Shri G. Kamaladhar, D.R

…ictional High Court in the case of CIT Vs. Society of Sisters of St. Anne 146 ITR 28. We further note that this Tribunal has been taking a consistent view on this issue and in the case of DCIT Vs. Manipal 6 & C.O. No.29/Bang/2017 Academy of Higher Education 44 ITR (Trib) 18 (Bang), the Tribunal has decided this issue in paras 12 to 15 held as under : “ 12. A similar view has been taken by the Hon’ble Bombay High Court in the case of Institute of Banking 264 ITR 110(Supra) as well as by the Hon’ble P&H High Court and in case of CIT Vs Manav Mangal Society 328 ITR 421 (Supra). The view taken in the case of Insti…

DCIT, Bangalore vs. M/S Chalasani Education Trust, Bangalore

In the result, the appeal of revenue is dismissed

ITA 887/BANG/2016[2011-12]Status: DisposedITAT Bangalore26 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G. Kamaladhar, D.RFor Respondent: Dr.N.Suresh, C.A

Section 11(1)(a)

…s learned Authorised Representative and considered the relevant material on record. The CIT (Appeals) has decided this issue by following the decisions of this Tribunal including the decision in the case of CIT Vs. Manipal Academy of Higher Education (2015) 44 ITR (Trib) 18 (Bang). The co-ordinate bench of this Tribunal in the case of CIT Vs. Karnataka Food and Civil Supplies Ltd vide order dt.20.10.2015 in ITA No.124/Bang/2014 has held in paras 8 & 9 as under : “ 8. We are of the view that pendency of an appeal before the Hon'ble High Court of Karnataka cannot be the basis not to follow the decision on the…

ITO, Bangalore vs. Sharddha Trust, Bangalore

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Income-tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent PAN: AACTS 7373J Appellant by : Shri G.Kamaladhar, Standing Counsel for Department Respondent by : None Date of hearing : 06/04/2017 Date of pronouncement : 07/04/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal appeal a filed by the revenue directed against the orders of CKT(A)-14, LTU, Bengalur…

DCIT, Bangalore vs. Federation of Karnataka Chambers of Commerce & Industry, Bangalore

In the result, the appeal filed by the Department is dismissed

ITA 386/BANG/2016[2006-07]Status: DisposedITAT Bangalore16 Sept 2016AY 2006-07

Bench: Smt. Asha Vijayaraghavanita No.386 /Bang/2016 (Asst. Year 2006-07)

For Appellant: Shri DK Jha, Addl. CITFor Respondent: Shri AC Raju, C.A

Section 1(1)(a)Section 11Section 11(1)(d)Section 15Section 154Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- C, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA No.386 /Bang/2016 (Asst. Year 2006-07) The Dy. Commissioner of Income-tax, (E) Circle-1, Bengaluru. . Appellant Vs. Federation of Karnataka Chambers of Commerce & Industry, Federation House, P.B. No.9996, Kempegowda Road, High Grounds Bengaluru-560 009. . Respondent Appellant by : Shri DK Jha, Addl. CIT Respondent by : Shri AC Raju, C.A Date of Hearing : 31-08-2016 Date of Pronouncement : 16-09-2016 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER:` This appeal by the Revenue is directed agains…