Which sections of the Income Tax Act does Deputy Director of Income-tax v. Jyothy Charitable Trust come up under?

It is most often cited in judgments turning on Section 11(1)(a), Section 11(1)(c), Section 143(1), Section 250.

Deputy Director of Income-tax v. Jyothy Charitable Trust

Q: How many judgments cite Deputy Director of Income-tax v. Jyothy Charitable Trust?

20 judgments on BharatTax cite Deputy Director of Income-tax v. Jyothy Charitable Trust (60 Taxmann.com 165), spanning 2016 to 2026.

60 Taxmann.com 165Income Tax Appellate Tribunal2015#5810 most cited

What is Deputy Director of Income-tax v. Jyothy Charitable Trust authority for?

Income arising to a charitable trust need not be applied in the year it arises; application in subsequent years is permissible under Section 11(1)(a).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2026.

Also referred to as

Deputy Director of Income-tax v. Jyothy Charitable Trust · 60 taxmann.com 165 · Section 11(1)(a) · charitable trust income application · application of income in subsequent years · charitable purposes

Sections most often in play

Section 11(1)(a)Section 11(1)(c)Section 143(1)Section 250

Judgments citing Deputy Director of Income-tax v. Jyothy Charitable Trust

Chitradurga Zilla Reddy Jana Sangh(R), Chitradurga vs. Income Tax Officer, Ward-1 Exemption, Hubli

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

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R

Section 11(1)Section 12ASection 143(1)Section 250

…ITANo.1625/Bang/2025 Chitradurga Zilla Reddy Jana Sangha (R), Chitradurga IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Chitradurga Zilla Reddy Jana Sangha (R) No.1, Reddy Jana Sangha Main Road, Opp Dental College ITO Vs. Chitradurga 577 501 Exemption Ward 1 Karnataka Hubli PAN NO :AAATC1125E APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Shivanand Kalakeri, D.R. Date of Hearing : 18.12.2025 Date of Pronouncement : 05.03.2026 O R D E R PER KESHAV…

The Income Tax Officer (Exemptions), Ward-1, Mangaluru vs. M/S. Shiruru Welfare Trust, Ududpi

In the result, the appeal of the revenue is dismissed

ITA 583/BANG/2021[2014-15]Status: DisposedITAT Bangalore21 Dec 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri Siddesh S. Gaddi, CAFor Respondent: Capt. Pratap Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru

Section 1Section 10(34)Section 11(1)(a)Section 11(1)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2014-15 The Income Tax Officer, Vs. M/s. Shiruru Welfare Trust, Ward-1 (E), Green Valley National Mangaluru. School Campus, National Highway 66, Shiruru – 576 228. Karnataka. PAN: AAETS 4222L APPELLANT RESPONDENT Appellant by : Shri Siddesh S. Gaddi, CA Respondent by : Capt. Pratap Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S. T.A. Pai Management Institute, Mangaluru

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 2688/BANG/2017[2010-11]Status: DisposedITAT Bangalore12 Jun 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boazi.T. A. No.2688/Bang/2017 (Assessment Year : 2010-11) The Assistant Commissioner Of Vs. M/S. T. A. Pai Management Institute, Income-Tax (Exemptions), Post Box No.9, Circle–1, 80 Badagabettu, Manipal, Mangalore. Pan : Aaatt 2248 R Appellant Respondent Revenue By : Shri. Pradeep Kumar, Cit Assessee By : Shri. M. Sridhar Kamath, Ca Date Of Hearing : 29.04.2019 Date Of Pronouncement : 12.06.2019 O R D E R

For Appellant: Shri. M. Sridhar Kamath, CAFor Respondent: Shri. Pradeep Kumar, CIT

Section 10Section 10(2)Section 11(1)Section 12ASection 143(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.2688/Bang/2017 (Assessment Year : 2010-11) The Assistant Commissioner of Vs. M/s. T. A. Pai Management Institute, Income-Tax (Exemptions), Post Box No.9, Circle–1, 80 Badagabettu, Manipal, Mangalore. PAN : AAATT 2248 R APPELLANT RESPONDENT Revenue by : Shri. Pradeep Kumar, CIT Assessee by : Shri. M. Sridhar Kamath, CA Date of hearing : 29.04.2019 Date of Pronouncement : 12.06.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by Revenue is directed aga…

Deputy Commissioner of Income Tax(E), Circle-1, Bangalore vs. M/S Krupanidhi Educational Trust, Bangalore

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

ITA 1683/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Dec 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2012-13

For Appellant: Shri V. Narendra Sharma, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 11Section 15Section 234Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Krupanidhi Education Trust, The Assistant # Chikkabellandur, Carmelram Commissioner of Income Post, VarthurHobli, Off. Sarjapur vs. Tax [Exemptions], Road, Circle – 1, Bangalore – 560 035. Bangalore. PAN: AAATK1211B APPELLANT RESPONDENT Assessment Year : 2012-13 M/s. Krupanidhi Educational The Deputy Commissioner of Trust, Income Tax (E), No. 05, Sarjapura Main Road, vs. Circle – 1, Koramangala, Bangalore. Bangalore – 560 034. PAN: AA…

M/S. Krupanidhi Education Trust, Bangalore vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Bangalore

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

ITA 1637/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Dec 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2012-13

For Appellant: Shri V. Narendra Sharma, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 11Section 15Section 234Section 70

Income Tax Officer Exemptions Ward-1, Mangalore vs. M/S Shiruru Welfare Trust, Udupi

In the result, Revenue’s appeal for asst

ITA 2165/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Mar 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P Boazthe Income-Tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/S Shiruru Welfare Trust, Udupi. . Respondent

For Appellant: Shri B.R Ramesh, JCITFor Respondent: Shri Shambu Sharma, C.A

Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Income-tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/s Shiruru Welfare Trust, Udupi. . Respondent Appellant by : Shri B.R Ramesh, JCIT Respondent by : Shri Shambu Sharma, C.A Date of Hearing : 8-3-2018 Date of Pronouncement : 28 -3-2018 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order of the Commissioner of Income-tax (Appeals), Mangaluru dated 17/8/2017 for the Assessment Year 2011-12. 2…

Deputy Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Vidyanidhi Education Trust, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1484/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Feb 2018AY 2012-13

Bench: Shri. Jason P. Boaz

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. B. R Ramesh, Addl. CIT

Section 11Section 11(1)

…ITA.1484/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1484/Bang/2017 (Assessment Year : 2012-13) Deputy Commissioner of Income-tax (Exemptions), Circle -1, Bengaluru .. Appellant v. M/s. Vidyanidhi Education Trust, No.42/3, Shivanahalli, Yelahanka Hobli, Bengaluru 560 064 .. Respondent PAN : AAATV0825G Assessee by : Shri. S. V. Ravishankar, Advocate Revenue by : Shri. B. R Ramesh, Addl. CIT Heard on : 05.02.2018 Pronounced on : 28 .02.2018 O R D E R PER LALIET KUMAR, J…

Electronic City Industries Association, Bangalore vs. DCIT, Bangalore

In the result, assessee's appeals for Assessment Year 2011-12 is allowed as indicated above & revenue’s cross appeal is dismissed

ITA 654/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Feb 2018AY 2011-12

Bench: Shri Jason P Boaz & Shri Laliet Kumar

For Appellant: Shri Sudhir Prabhu, CAFor Respondent: Shri P.V. Pradeep Kumar, CIT (D.R)

Section 11Section 12ASection 143(1)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER I.T. A. No.764/Bang/2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax (Exemptions), Circle 17(1), Bangalore. …. Appellant. Vs. M/s. Electronic City Industries Association, S.No.7(P), Electronic City West Phase, Electronic City, Hosur Road, Bangalore-560 083. ….. Respondent. I.T. A. No.654/Bang/2016 (Assessment Year : 2011-12) (By Assessee) Assessee By : Shri Sudhir Prabhu, CA Respondent By : Shri P.V. Pradeep Kumar, CIT (D.R) Date of Hearing : 11.12.2…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER The 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 PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order of the CIT(A) - 14, LTU, Bangalore dated 28/4/2…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER Asst. 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 Appellant by : Shri G.R.Reddy, CIT(DR) Respondent by : Shri Muralidhar, H, Advocate. Date of hearing : 09/10/2017 Date of pronouncement : 25/10/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the Commissioner of…

DCIT, Bangalore vs. M/S B S & G Foundation, Bangalore

In the result, Revenue’s appeal for asst

ITA 884/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Dy. Commissioner Of Income-Tax (Exemptions), Bengaluru. . Appellant Vs. M/S B S & G Foundation, 502, 2Nd Floor, 5Th ‘C’ Main, 5Th Cross, 2Nd Block, Hrbr Layout, Kalyannagar, Bangalore. . Respondent Pan – Aaatb6131D. Appellant By : Smt. Padmameenakshhi, Jcit Respondent By : Shri R.T Balasubramanyam, C.A Date Of Hearing : 28-9-2017 Date Of Pronouncement : 4-10-2017 O R D E R

For Appellant: Smt. Padmameenakshhi, JCITFor Respondent: Shri R.T Balasubramanyam, C.A

Section 11Section 11(1)(a)Section 11(2)Section 11(3)Section 11(5)Section 12ASection 13Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Dy. Commissioner of Income-tax (Exemptions), Bengaluru. . Appellant Vs. M/s B S & G Foundation, 502, 2nd Floor, 5th ‘C’ Main, 5th Cross, 2nd Block, HRBR Layout, Kalyannagar, Bangalore. . Respondent PAN – AAATB6131D. Appellant by : Smt. Padmameenakshhi, JCIT Respondent by : Shri R.T Balasubramanyam, C.A Date of Hearing : 28-9-2017 Date of Pronouncement : 4-10-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by Revenue is directed against the…

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…

Deputy Director of Income-Tax, Bangalore vs. M/S.Franciscan Service Society, Bangalore

In the result, the appeal of the revenue is dismissed

ITA 2201/BANG/2016[2012-13]Status: DisposedITAT Bangalore27 Sept 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemption), Ward-1, Bengaluru. … Appellant Vs.

For Appellant: Shri S.Nambirajan, Addl.CIT(DR)For Respondent: Shri Narendra Sharma, Advocate

Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Income-tax Officer (Exemption), Ward-1, Bengaluru. … Appellant Vs. Franciscan Service Society, Sarjapur Road, Koramangala, PO Box No.3417, Bengaluru-560034. PAN: AAATF0201A … Respondent Appellant by : Shri S.Nambirajan, Addl.CIT(DR) Respondent by : Shri Narendra Sharma, Advocate Date of hearing : 26/09/2017 Date of pronouncement : 27/09/2017 O R D E R Per INTURI RAMA RAO, AM: This is an appeal filed by the revenue directed against the order of the CIT(A)(LTU), Benga…

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…

Assistant Commissioner of Income Tax, Mangalore vs. M/S.Islamic Academy of Education, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 2111/BANG/2016[2004-05]Status: DisposedITAT Bangalore03 May 2017AY 2004-05

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: Shri R.N.Siddappaji, Addl.CITFor Respondent: Shri P.Dinesh, Advocate

Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH AT MANGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.2111 to 2118/Bang/2016 (Assessment years: 2004-05, 2006-07 to 2012-13) Asst. Commissioner of Income-tax (Exemptions), Circle 1, Mangalore. ... Appellant Vs. Islamic Academy of Education, YMDC Campus, Nithyananda Nagar, Deralkatte, Mangaluru. ... Respondent PAN:AAATI 3176 M Appellant by : Shri R.N.Siddappaji, Addl.CIT & Shri S.Sreenivasan, DCIT (DRs) Respondent : Shri P.Dinesh, Advocate. Date of hearing : 03/02/2017 Date of pronouncement : 03/0…

Income Tax -Officer, Mangalore vs. M/S. Manaswini Mental Health & Charitable Trust, Mangalore

In the result, the appeal of the revenue is dismissed

ITA 1965/BANG/2016[2014-15]Status: DisposedITAT Bangalore02 May 2017AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaincome-Tax Officer (Exemptions), Ward-1, Mangaluru. ... Appellant Vs. Manaswini Mental Health & Charitable Trust, D.No.15-6-309/3, Premavathy Bldg., Balmatta, Mangaluru. ... Respondent Pan: Aadtm 0763H

For Appellant: Shri Siddappaji, Addl.CIT(DR)For Respondent: None

Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH AT MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Income-tax Officer (Exemptions), Ward-1, Mangaluru. ... Appellant Vs. Manaswini Mental Health & Charitable Trust, D.No.15-6-309/3, Premavathy Bldg., Balmatta, Mangaluru. ... Respondent PAN: AADTM 0763H Appellant by : Shri Siddappaji, Addl.CIT(DR) Respondent : None Date of hearing : 31/01/2017 Date of pronouncement : 02/05/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the CIT(A), Mangaluru…

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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.853 & 854/Bang/2016 (Assessment years: 2010-11 & 2011-12) Income-tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Stracey Memorial Education Society, No.52,St. Marks Road, Bengaluru-560001. … Respondent PAN: AABTS 2132 A Appellant by : Shri G.Kamaladhar, Standing Counsel for Department Respondent by : Shri C.R.Nulvi, CA. Date of hearing : 04/04/2017 Date of pronouncement : 07/04/2017 O R D E R Per INTURI RAMA RAO, AM : These are appeals a file…

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)

…tion 11(1)(a) is allowable only for the application of the current year’s income. On appeal, the CIT (Appeals) has allowed the claim of the assessee by following the decision of this Tribunal in the case of DDIT (Exemptions) Vs. M/s. Jyothi Charitable Trust 60 Taxmann.com 165. 4. Before us, the learned Departmental Representative has relied upon the orders of the Assessing Officer and contended that the revenue has not accepted the decision of Tribunal as well as Hon'ble High Court on this issue. 5. On the other hand, the learned Authorised Representative has relied upon the orders of this Tribunal dt.8.7.2015…

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…