DIT(E) v. Charanjiv Charitable Trust

43 Taxmann.com 300High Court2014#4277 most cited

What is DIT(E) v. Charanjiv Charitable Trust authority for?

A charitable trust can claim depreciation on a capital asset even if its cost was treated as application of income for charitable purposes. Allowing depreciation does not constitute double allowance.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

DIT(E) v. Charanjiv Charitable Trust · Section 11 · Section 12AA · charitable trust · application of income · capital expenditure · depreciation · double allowance

Sections most often in play

Section 11 of the ActSection 12AA of the ActSection 13(1)(c)(ii)Section 13(2)(c)Section 13(3) of the ActSection 143(3) of the Income Tax ActSection 164(2) of the ActSection 1961

Judgments citing DIT(E) v. Charanjiv Charitable Trust

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. JYOTI VIDYAPEETH TRUST, JAIPUR

16. As a result, finding no merit in the appeal filed by the department, the same is hereby dismissed

ITA 707/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Jun 2024AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Anoop Singh (Addl. CIT)
Section 12ASection 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,” B”-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 707/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Circle (exemption), cuke M/s Jyoti Vidyapeeth Trust Jaipur. Vs. 143, Gomex Defence Colony, Vaishali Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATJ4910C vihykFkhZ@Appellant izR;FkhZ@Respondent AND CO No. 10/JPR/2023 (arising out of ITA No. 707/JPR/2023 fu/kZk…

DCIT, CHENNAI vs. THE WILLINGDON CHARITABLE TRUST, CHENNAI

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

ITA 587/CHNY/2015[2011-12]Status: DisposedITAT Chennai14 Oct 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.587/Chny/2015 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. The Willingdon Charitable Trust, Income Tax (Exemptions), Chennai Rani Seethai Hall, No. 603, Anna Salai, Circle, Aayakar Bhavan, Annexe Chennai 600 006. Building, Iii Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Aaatt0683N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 03.08.2022 घोषणा की तारीख /Date Of Pronouncement : 14.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai, Dated 12.12.2014 Relevant To The Assessment Year 2011-12. The Revenue Has Raised The Following Grounds: Ground No.1 1. The Order Of The Learned Cit (A) Is Contrary To The Law & Facts Of The Case. Ground No:2: 2.1 The Id Cit(A) Erred In Holding That The Assessee Is Eligible For Exemption U/S 11 Of The Act & Not Hit By The Amended Provisions Of Sec.2(15) Of The Act, Under The Object Of "General Public Utility".

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 11Section 2(15)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.587/Chny/2015 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner of Vs. M/s. The Willingdon Charitable Trust, Income Tax (Exemptions), Chennai Rani Seethai Hall, No. 603, Anna Salai, Circle, Aayakar Bhavan, Annexe Chennai 600 006. Building, III Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [PAN:AAATT0683N] (अपीलाथ"/Appellant) (""थ"/Respo…

M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, both appeals of the assessee are dismissed

ITA 137/CTK/2016[2011-12]Status: DisposedITAT Cuttack17 May 2022AY 2011-12
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.03/CTK/2015 & आयकर अपीऱ सं./ITA No.137/CTK/2016 (नििाारण वषा / Assessment Year :2009-2010 & 2011-2012) M/s Nabadigant Educational Trust, Vs ITO, Ward-2(1), Bhubaneswar Plot No.N.2/17, IRC Village, Bhubaneswar-751015 PAN No. : AAATN 3196 L (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri B.R.Pattnaik, AR िाजस्व की ओर से /Revenue by : Shri M.K.Goutam, CIT-DR सुनवाई की तािीख / Date of Hearing : 07/03/2022 घोषणा…

M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR, BHUBANESWAR

In the result, both appeals of the assessee are dismissed

ITA 3/CTK/2015[2009-10]Status: DisposedITAT Cuttack17 May 2022AY 2009-10
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.03/CTK/2015 & आयकर अपीऱ सं./ITA No.137/CTK/2016 (नििाारण वषा / Assessment Year :2009-2010 & 2011-2012) M/s Nabadigant Educational Trust, Vs ITO, Ward-2(1), Bhubaneswar Plot No.N.2/17, IRC Village, Bhubaneswar-751015 PAN No. : AAATN 3196 L (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri B.R.Pattnaik, AR िाजस्व की ओर से /Revenue by : Shri M.K.Goutam, CIT-DR सुनवाई की तािीख / Date of Hearing : 07/03/2022 घोषणा…

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 96/Chd/2021 "नधा"रण वष" / Assessment Year : Chandigarh Educational Trust The PCIT(Central)- Gurgaon at बनाम 2368, Phase-10, Mohali Chandigarh Punjab-160060 C.R. Building, Himalaya Marg, Sector-17-E, Chandigarh- 160017 "थायी लेखा सं./PAN NO: PTLM12857F अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 97/Chd/2021 "नधा"रण वष" / Assessment Year : Chan…

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 96/Chd/2021 "नधा"रण वष" / Assessment Year : Chandigarh Educational Trust The PCIT(Central)- Gurgaon at बनाम 2368, Phase-10, Mohali Chandigarh Punjab-160060 C.R. Building, Himalaya Marg, Sector-17-E, Chandigarh- 160017 "थायी लेखा सं./PAN NO: PTLM12857F अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 97/Chd/2021 "नधा"रण वष" / Assessment Year : Chan…

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 96/Chd/2021 "नधा"रण वष" / Assessment Year : Chandigarh Educational Trust The PCIT(Central)- Gurgaon at बनाम 2368, Phase-10, Mohali Chandigarh Punjab-160060 C.R. Building, Himalaya Marg, Sector-17-E, Chandigarh- 160017 "थायी लेखा सं./PAN NO: PTLM12857F अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 97/Chd/2021 "नधा"रण वष" / Assessment Year : Chan…

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

ITA 427/CTK/2018[2010-11]Status: DisposedITAT Cuttack28 Jan 2021AY 2010-11

Bench: S/Shri P.M. Jagtap & C.M. Garg

For Appellant: Shri P.K.Mishra,, ARFor Respondent: Shri M.K.Gautam CIT DR
Section 11Section 12ASection 13Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI P.M. JAGTAP, VICE PRESIDENT AND C.M. GARG, JUDICIAL MEMBER ITA Nos.427 to 429/CTK/2018 Assessment Years : 2010-11, 2013-14 & 2014-15 DCIT (Exemptions), Vs. M/s. Orissa Computer Bhubaneswar. Academy, Prasanti Vihar, Pubasasana, Kausalya Ganga, Bhubaneswar. PAN/GIR No.AAAAO 0070 D (Appellant) .. ( Respondent) C.O.Nos.13, 14 & 15/CTK/2020 (in ITA Nos.427 to 429/CTK/2018) Assessment Years : 2010-11, 2013-14 & 2014-15 M/s. Orissa Computer Academy, Vs. DCIT (Exemptions), Prasanti Vihar, Pubasasana, Bhubaneswar. Kausalya Ganga, Bhubaneswar P…

POOJA SEVA SHIKSHA SAMITI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, JAIPUR

In the result, appeal of the assessee is allowed for statistical purposes only

ITA 890/JPR/2018[2012-13]Status: DisposedITAT Jaipur22 Oct 2020AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 890/Jp/2018 Assessment Year: 2012-13 Pooja Seva Shiksha Samiti, Cuke A.C.I.T.(Exemptions) Vs. Old Add:- B-22, Ganesh Marg, Bapu Jaipur. Nagar, Jaipur. New Add:- Ip Phase Iv, Opp. Choki Dhani, Sitapura, Jaipur. Pan No.: Aaatp 8689 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddartha Ranka (Advs.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 13/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement :22/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 29/08/2017 For The A.Y. 2012-13. The Effective Ground Raised By The Assessee In The Appeal Reads As Under: “1. That In The Facts & In Circumstances Of The Case, The Ld. Lower Authorities Has Grossly Erred In Not Allowing The Claim Of Depreciation Amounting To Rs. 1,09,21,449/- As An Application Of Income.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Siddartha Ranka (Advs.)For Respondent: Smt. Rooni Paul (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 890/JP/2018 Assessment Year: 2012-13 Pooja Seva Shiksha Samiti, cuke A.C.I.T.(Exemptions) Vs. Old Add:- B-22, Ganesh Marg, Bapu Jaipur. Nagar, Jaipur. New Add:- IP Phase IV, Opp. Choki Dhani, Sitapura, Jaipur. PAN No.: AAATP 8689 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddartha Ranka (Advs.) jktLo dh vksj ls@ R…

THE DCIT,(EXEMPTION), CIRCLE-2,, AHMEDABAD vs. SHREE SURAT JILLA LEUVA PATIDAR SAMAJ TRUST,, SURAT

In the result, appeal of the Revenue is dismissed

ITA 3282/AHD/2014[2010-11]Status: DisposedITAT Surat14 Nov 2018AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.3282/Ahd/2014/Srt िनधा"रण वष"/Assessment Year : 2010-11 The Deputy Commissioner Of Vs. Shree Surat Jilla Leuva Patidar Income Tax, Samaj Trust, Circle-2, Ahmedabad. C/O.Sharadbhai D Patel, Afva Via, Vankaner, Tal.Bardoli, Surat – 394 610. [Pan: Aabts 2888 P] अपीलाथ" Appellant ""यथ"/Respondent Shri Mitish Modi – Ca िनधा"रती क" ओर से /Assessee By Shri Sreenivas Bidari – Cit(Dr) राज"व क" ओर से /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 15.10.2018 उ"ोषणा क" तारीख/Pronouncement On 14.11.2018

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

…DCIT, Circle – 2, Ahmedabad Vs. Shree Surat Jilla Leuva Patidar Samaj Trust/ITA No.3282/Ahd/2014/SRT/AY.2010-11 Page 1 of 9 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.3282/AHD/2014/SRT िनधा"रण वष"/Assessment Year : 2010-11 The Deputy Commissioner of Vs. Shree Surat Jilla Leuva Patidar Income Tax, Samaj Trust, Circle-2, Ahmedabad. C/o.Sharadbhai D Patel, Afva Via, Vankaner, Tal.Bardoli, Surat – 394 610. [PAN: A…

ORISSA COMPUTER ACADEMY,BHUBANESWAR vs. DCIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals filed by the assessee are allowed for statistical

ITA 96/CTK/2018[2010-11]Status: DisposedITAT Cuttack02 Jul 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 11Section 11(4)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 96/CTK/2018: Assessment Year : 2010-2011 ITA No.207/CTK/2017: Assessment Year : 2011-2012 ITA No. 208/CTK/2078: Assessment Year :2012-2013 Orissa Computer Academy, Vs. DCIT, Circle 1(2), Prashanti Vihar, Bhubaneswar Pubasasana, Kasualyaganga, Bhubaneswar. PAN/GIR No.AAAAO 0070 D (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri Piyush Kolhe, CIT DR Date of Hearing : 04/07/ 2018 Date of Pronouncement : 05 /07/ 2018 O R D E R P…

ORISSA COMPUTER ACADEMY,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, appeals filed by the assessee are allowed for statistical

ITA 208/CTK/2017[2012-13]Status: DisposedITAT Cuttack02 Jul 2018AY 2012-13

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 11Section 11(4)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 96/CTK/2018: Assessment Year : 2010-2011 ITA No.207/CTK/2017: Assessment Year : 2011-2012 ITA No. 208/CTK/2078: Assessment Year :2012-2013 Orissa Computer Academy, Vs. DCIT, Circle 1(2), Prashanti Vihar, Bhubaneswar Pubasasana, Kasualyaganga, Bhubaneswar. PAN/GIR No.AAAAO 0070 D (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri Piyush Kolhe, CIT DR Date of Hearing : 04/07/ 2018 Date of Pronouncement : 05 /07/ 2018 O R D E R P…

ORISSA COMPUTER ACADEMY,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, appeals filed by the assessee are allowed for statistical

ITA 207/CTK/2017[2011-12]Status: DisposedITAT Cuttack02 Jul 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 11Section 11(4)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 96/CTK/2018: Assessment Year : 2010-2011 ITA No.207/CTK/2017: Assessment Year : 2011-2012 ITA No. 208/CTK/2078: Assessment Year :2012-2013 Orissa Computer Academy, Vs. DCIT, Circle 1(2), Prashanti Vihar, Bhubaneswar Pubasasana, Kasualyaganga, Bhubaneswar. PAN/GIR No.AAAAO 0070 D (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri Piyush Kolhe, CIT DR Date of Hearing : 04/07/ 2018 Date of Pronouncement : 05 /07/ 2018 O R D E R P…

ASSISTANT COMMISSIONER OF INCOME TAX, , HUBBALLI vs. LOK SHIKSHANA TRUST, HUBBALLI

In the result, Revenue’s appeal for Assessment Year 2013-14 is dismissed

ITA 2598/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Apr 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Padma Meenakshi, JCIT (D.R)For Respondent: None
Section 11Section 143(1)Section 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 I.T. A. No.2598/Bang/2017 (Assessment Year : 2013-14) Asst. Commissioner of Income Tax, Hubballi. …. Appellant. Vs. M/s. Lok Shikshana Trust, Post Box No.30, Koppikar Road, Hubballi. ….. Respondent. Appellant By : Smt. Padma Meenakshi, JCIT (D.R) Respondent By : None. Date of Hearing : 17.4.2018. Date of Pronouncement : 25.4.2018. O R D E R Per Shri Jason P Boaz, A.M. : This appeal by Revenue is directed against the order of Commissioner of Income Tax (Appeals),…

ITO EXEMPTION WARD 3, CHENNAI vs. SHRI SHIRDI SAIBABA SPIRITUAL AND CHARITABLE TRUST, CHENNAI

In the result, the Revenue’s appeal is dismissed

ITA 2859/CHNY/2017[2012-13]Status: DisposedITAT Chennai10 Apr 2018AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 2859/Chny/2017 "नधा"रण वष"/Assessment Year : 2012-13 Income Tax Officer, M/S. Shri Shiridi Saibaba Spiritual & Exemption Ward 3, Vs. Charitable Trust, 121, Mahatma Gandhi Road, Sai Business Point, No. 17, 2Nd Floor, Mount Road, Little Mount, Nungambakkam, Chennai – 600 034. Chennai – 600 015. [Pan: Aats 3448J] (&'यथ)/Respondent) (अपीलाथ"/Appellant) Revenue By : Shri. N. Madhavan, Addl. Cit : Shri Saroj Kumar Parida, Advocate Assessee By सुनवाईक/तार"ख/Date Of Hearing : 03.04.2018 घोषणाक/तार"ख/Date Of Pronouncement : 10.04.2018

For Respondent: Shri. N. Madhavan, Addl. CIT
Section 11Section 11(1)(a)Section 12ASection 2(15)Section 80G(5)(vi)

…आयकर अपील"य अ"धकरण ,’ सी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं, "ी एस जयरामन लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 2859/Chny/2017 "नधा"रण वष"/Assessment Year : 2012-13 Income Tax Officer, M/s. Shri Shiridi Saibaba Spiritual and Exemption Ward 3, Vs. Charitable Trust, 121, Mahatma Gandhi Road, Sai Business Point, No. 17, 2nd Floor, Mount Road, Little Mount, Nungambakkam, Chennai – 600 034. Chennai – 600 015. [PAN: AATS 3448J] (&'यथ)/Respondent) (अपीलाथ"…

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…

THE INCOME TAX OFFICER , WARD-2, BANGALORE vs. M/S. RAMS EDUCATION FOUNDATION, BANGALORE

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1464/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Mar 2018AY 2012-13

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

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT
Section 11Section 11(1)Section 11(1)(a)

…in Lissie Medical Institutions (supra) which followed the arguments of the Hon'ble Apex Court the in the case of Escorts Ltd (supra). The Hon'ble Delhi High Court has also endorsed this position in case of DIT(Exemption) Vs. Charanjiv Charitable Trust (2014) 43 Taxmann.com 300. I have nothing new to add to this debate. 4.3 The decisions of the jurisdictional High Court as applicable to the facts of the present matter have been analyzed. The first decision is that of Society of Sisters of St. Anne dt. 26.08.1983 for AY 1977-78. It is seen that the latest decision of the Hon'ble High Court in case of AI Ameen Char…

M/S RAMS EDUCATION FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER WARD-2 (EXEMPTION) , BANGALORE

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1381/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Mar 2018AY 2012-13

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

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT
Section 11Section 11(1)Section 11(1)(a)

…in Lissie Medical Institutions (supra) which followed the arguments of the Hon'ble Apex Court the in the case of Escorts Ltd (supra). The Hon'ble Delhi High Court has also endorsed this position in case of DIT(Exemption) Vs. Charanjiv Charitable Trust (2014) 43 Taxmann.com 300. I have nothing new to add to this debate. 4.3 The decisions of the jurisdictional High Court as applicable to the facts of the present matter have been analyzed. The first decision is that of Society of Sisters of St. Anne dt. 26.08.1983 for AY 1977-78. It is seen that the latest decision of the Hon'ble High Court in case of AI Ameen Char…

ASST.C.I.T., BANGALORE vs. SRI. K.R. KAVIRAJ, HOSPET

In the result, the appeal of the assessee is partly allowed

ITA 362/BANG/2016[2008-09]Status: DisposedITAT Bangalore26 Dec 2017AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri Pramod Kumar Singh, CIT-II (D.R)
Section 10Section 12ASection 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.1224/Bang/2015 (Assessment Year : 2011-12) M/s. Moogambigai Charitable and Educational Trust, RR College of Management Studies, Ramahalli Cross, Kumbalgode, Bangalore-560 060. …. Appellant. Vs. The Addl. Director of Income Tax (Exemptions), Range 17, Bangalore. ….. Respondent. Appellant By : Shri M. Karunakaran, Advocate. Respondent By : Shri Pramod Kumar Singh, CIT-II (D.R) Date of Hearing : 10.5.2016. Date of Pronouncement : 13.7.2016. O R D E R P…

DY.DIRECTOR OF INCOME TAX, AHMEDABAD vs. MONARK EDUCATION TRUST,, AHMEDABAD

In the result, the appeal is dismissed

ITA 3088/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad24 May 2017AY 2011-12
Section 143(3)Section 28Section 32

…ITA No.3088/Ahd/2014 Assessment Year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDBAD [Coram: Pramod Kumar AM and S.S. Godara JM] Assessment Year: 2011-12 Dy. Director of Income Tax (Exemption), Ahmedabad. ....................Appellant Vs. Monark Education Trust, ....…..….…Respondent Mahadev Vas, Nikol Gam, Nikol, Ahmedabad – 382 345. [PAN: AABTM 3910 C] Appearances by: James Kurian for the appellant None for the respondent Date of concluding the hearing : 23.05.2017 Date of pronouncing the order : 24.05.2017 O R D E R Per Pramod Kumar AM: 1. This appeal, filed by the Asse…

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