Commissioner of Income-tax, Central- Ill, Chennai v. Balaji Educational & Charitable Public Trust

56 Taxmann.com 182Reported decision2015#7650 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11(5)Section 13(1)(c)Section 131Section 132Section 132(4)Section 153ASection 153CSection 164(2)

Issues it is cited on

section 13(1)(c)(ii)section 164(2)illegal paymentsection 11(1)(d)section 13(1)(d)section 13(1)(c)section 13(3)section 13(2)section 164section 10(23c)(vi)section 11(5)corpus donation

Judgments citing Commissioner of Income-tax, Central- Ill, Chennai v. Balaji Educational & Charitable Public Trust

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), BENGALURU vs. SRI ADICHUNCHANAGIRI SHIKHANA TRUST, MANDYA

ITA 1207/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 234ASection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. APPELLANT RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunch…

M/S. SRI . ADICHUNCHANAGIRI SHILKSHANA TRUST,MANDYA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

ITA 1096/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P APPELLANT Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunchana…

LAXMI MEMORIAL EDUCATION TRUST ,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, MANGALORE

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

…ITA No.756/Bang/2024 Laxmi Memorial Education Trust, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2021-22 Laxmi Memorial Education Trust 15-3-93, A J Towers Balmatta DCIT Vs. Mangalore 575 002 Central Circle, Mangalore PAN NO : AAATL1768N APPELLANT RESPONDENT Appellant by : Shri Srinivas Kamath, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 07.06.2024 Date of Pronouncement : 18.07.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee…

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

M/S. SRINIVAS INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,MANGALROE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

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

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 10Section 11Section 12ASection 269S

…ITA No.533/Bang/2022 M/s. Srinivas Institute of Medical Science and Research Centre, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: N.A. M/s. Srinivas Institute of Medical Science and Research Centre, 13-2-115, Hotel Srinivas Building Vs. The Principal CIT (Central) GHS Road Bengaluru Mangalore 575 001 PAN NO : AAJTS9362G APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 30.12.20…

M/S KAMMAVARI SANGHAM vs. THE DEPUTY DIRECTOR OF INCOME TAX

Appeals are allowed; and

ITA/596/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.595 OF 2016 C/W ITA No.596 OF 2016 C/W ITA No.597 OF 2016 IN ITA No.595 OF 2016 BETWEEN M/S. KAMMAVARI SANGHAM REPRESENTED BY ITS PRESIDENT, SRI. Y. RAMACHANDRA NAIDU, NO. 145/4, MOUNT JOY EXTENSION, HANUMANTHANAGAR, BANGALORE - 560 019. ...APPELLANT (BY SRI. V. CHANDRASHEKAR, ADVOCATE FOR M. LAVA, ADVOCATE) AND THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), 2 C.R. BUILDING…

M/S KAMMAVARI SANGHAM vs. THE DEPUTY DIRECTOR OF INCOME TAX

Appeals are allowed; and

ITA/595/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.595 OF 2016 C/W ITA No.596 OF 2016 C/W ITA No.597 OF 2016 IN ITA No.595 OF 2016 BETWEEN M/S. KAMMAVARI SANGHAM REPRESENTED BY ITS PRESIDENT, SRI. Y. RAMACHANDRA NAIDU, NO. 145/4, MOUNT JOY EXTENSION, HANUMANTHANAGAR, BANGALORE - 560 019. ...APPELLANT (BY SRI. V. CHANDRASHEKAR, ADVOCATE FOR M. LAVA, ADVOCATE) AND THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), 2 C.R. BUILDING…

M/S KAMMAVARI SANGHAM vs. THE DEPUTY DIRECTOR OF INCOME TAX

Appeals are allowed; and

ITA/597/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.595 OF 2016 C/W ITA No.596 OF 2016 C/W ITA No.597 OF 2016 IN ITA No.595 OF 2016 BETWEEN M/S. KAMMAVARI SANGHAM REPRESENTED BY ITS PRESIDENT, SRI. Y. RAMACHANDRA NAIDU, NO. 145/4, MOUNT JOY EXTENSION, HANUMANTHANAGAR, BANGALORE - 560 019. ...APPELLANT (BY SRI. V. CHANDRASHEKAR, ADVOCATE FOR M. LAVA, ADVOCATE) AND THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), 2 C.R. BUILDING…

M/S. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…ITA No.155/Bang/2022 M/s. Devaraj Urs Educational Trust For Backward Classes (Regd), Kolar IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: NA M/s. Devaraj Urs Educational Trust for Backward Classes (Regd) No.1, Tamaka Vs. Principal CIT (Central) Kolar 563 103 Bangalore PAN NO : AAATS5344P APPELLANT RESPONDENT Assesseeby : Sri Ramasubramaniyan, A.R. Respondent by : Sri Pradeep Kumar, D.R. Date of Hearing : 19.04.2022 Date of Pronouncement : 08.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

M/S ANANDA SOCIAL & EDUCATIONAL TRUST ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “C”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.2542-2548(B)/2017) (Assessment years : 2008-09 to 2014-15) M/s Ananda Social & Education Trust, No.24, Kadugondanahalli, Bangalore-560045 Pan No.AAATA7392M Appellant Vs The ACIT, Central Circle-1(3), Bangalore. Respondent And (ITA Nos.2654-2660(B)20-17) (Assessment years : 2008-09 to 2014-15) (By Revenue) Appellant by: Smt Tanmayee Rajkumar, Advocate Revenue by : Shri Vilas V Shinde, CIT Date of hearing : 03-02-2020 Date of pronouncement : 29-05-2…

Pr.Commissioner of Income Tax-3 vs. M/s.R.A.K.Ceramics India Private Limited

Appeals are allowed; and

ITTA/595/2016HC Telangana23 Dec 2016

Bench: SANJAY KUMAR,M.S.K.JAISWAL

Section 11Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.595 OF 2016 C/W ITA No.596 OF 2016 C/W ITA No.597 OF 2016 IN ITA No.595 OF 2016 BETWEEN M/S. KAMMAVARI SANGHAM REPRESENTED BY ITS PRESIDENT, SRI. Y. RAMACHANDRA NAIDU, NO. 145/4, MOUNT JOY EXTENSION, HANUMANTHANAGAR, BANGALORE - 560 019. ...APPELLANT (BY SRI. V. CHANDRASHEKAR, ADVOCATE FOR M. LAVA, ADVOCATE) AND THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), 2 C.R. BUILDING…