DIT (Exem) v. Al-Ameen Charitable Fund Trust

67 Taxmann.com 160High Court2016#4534 most cited

What is DIT (Exem) v. Al-Ameen Charitable Fund Trust authority for?

Amendments to Section 11 of the Income Tax Act made by the Finance Bill 2014 are prospective and effective from April 1, 2015, meaning claims for depreciation on assets fully claimed as application of income are allowed for assessment years prior to this date.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Also referred to as

DIT (Exem) v. Al-Ameen Charitable Fund Trust · Section 11 · Finance Bill 2014 · prospective amendment · depreciation · charitable trusts · application of income · assessment year 2015-16

Judgments citing DIT (Exem) v. Al-Ameen Charitable Fund Trust

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण,‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी .मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner of Income Tax Vs M/s. Educational Trust of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3rd floor AAA 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. PAN: AAATE 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1589/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Mar 2021AY 2010-11

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण,‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी .मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner of Income Tax Vs M/s. Educational Trust of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3rd floor AAA 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. PAN: AAATE 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/…

DCIT(Examption), Circle - 1(1), Kolkata vs. Maa Saraswati Gyan Mandir Education Society, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2002/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Jan 2020AY 2012-13

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2002/Kol/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Dcit(Exemption), Circle- Vs. Maa Saraswati Gyan Mandir 1(1), Kolkata

For Appellant: Shri Radhey Shyam, CITFor Respondent: Shri S. M. Surana, Advocate
Section 11Section 11(1)Section 11(1)(a)Section 11(1)(d)Section 143(3)

…le Delhi High Court in the case of Indraprastha Cancer Society (ITA No. 240 of 2014) 18.11.2014 ( Delhi High court), and similar view were also upheld by the Hon`ble Karnataka High Court in the case of DIT (Exemption) vs. Al Ameen Charitable Fund Trust (2016) 67 Taxmann.com 160 (Karnataka High Court). Considering the judicial precedents available on the subject we are of the view that there is no infirmity in the order of ld CIT(A).That being so, we decline to interfere with the order of Id. C.I T.(A) in deleting the aforesaid additions. His 5 Maa Saraswati Gyan Mandir Education Society Assessment Year:2012-13 o…

The Asstt. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. Bholaram Education Society, Gandhinagar

In the result, the appeal of the revenue is dismissed

ITA 2422/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2014-15
For Appellant: Shri G.C. Pipara, A.RFor Respondent: Shri Kishan Vyas, CIT-D.R
Section 11Section 11(1)(d)Section 13(1)(c)Section 143(2)Section 143(3)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2014-15 The Dy. CIT(Exemption), Bholaram Education Circle-1 Society, C/o. Delhi Ahmedabad Vs Public School, (Appellant) Ambapur, Village-Koba, Gandhinagar PAN: AAATB8415E (Respondent) Revenue by: Shri Kishan Vyas, CIT-D.R. Assessee by: Shri G.C. Pipara, A.R. Date of hearing : 25-09-2019 Date of pronouncement : 15-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue’s appeal for A.Y. 2014-15, arises from order of the CIT(A)-9,…

ITO(E), WD-1(4), Kolkata vs. Panchajanya Trust, Kolkata

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

ITA 1994/KOL/2017[2014-15]Status: DisposedITAT Kolkata01 Oct 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: Shri S.K. Das, FCAFor Respondent: Shri Robin Chowdhury, DR
Section 11Section 11(1)(d)Section 12(1)Section 143(3)

…t be interpreted so. The insertion is prospective w.e.f 01.04.2015. The ld Counsel submitted the following case laws:Indraprastha Cancer Society (ITA No. 240 of 2014) dated 18.11.2014 Delhi High Court; DIT (Exemption) vs. Al-Ameen Charitable Fund Trust (2016) 67 Taxmann.com 160 (Karnataka High Court), and CIT(Exemption), Bangalore vs. The Karnataka Law Society (2017),wherein,in sum and substance, it was held as follows: “24. The Constitution Bench of the Apex Court in Vatika Township (P.) Ltd.'s case (supra), had laid down general principles concerning retrospectivity in Paragraphs 33 and 34, and the same is extr…

Panchajanya Trust, Kolkata vs. ITO, (Exemption), Ward-1(4), Koklata, Kolkata

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

ITA 1841/KOL/2017[2014-15]Status: DisposedITAT Kolkata01 Oct 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: Shri S.K. Das, FCAFor Respondent: Shri Robin Chowdhury, DR
Section 11Section 11(1)(d)Section 12(1)Section 143(3)

…t be interpreted so. The insertion is prospective w.e.f 01.04.2015. The ld Counsel submitted the following case laws:Indraprastha Cancer Society (ITA No. 240 of 2014) dated 18.11.2014 Delhi High Court; DIT (Exemption) vs. Al-Ameen Charitable Fund Trust (2016) 67 Taxmann.com 160 (Karnataka High Court), and CIT(Exemption), Bangalore vs. The Karnataka Law Society (2017),wherein,in sum and substance, it was held as follows: “24. The Constitution Bench of the Apex Court in Vatika Township (P.) Ltd.'s case (supra), had laid down general principles concerning retrospectivity in Paragraphs 33 and 34, and the same is extr…

Seth Anandram Jaipuria Education Society, Ghaziabad vs. ACIT, Exemption Circle, Ghaziabad

In the result appeals of the assessee are allowed

ITA 1790/DEL/2018[2014-15]Status: DisposedITAT Delhi21 May 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

Seth Anandram Jaipuria Education Society, Ghaziabad vs. ACIT, Ghaziabad

In the result appeals of the assessee are allowed

ITA 251/DEL/2017[2012-13]Status: DisposedITAT Delhi21 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

Seth Anandram Jaipuria Education Society, Ghaziabad vs. JCIT, Ghaziabad

In the result appeals of the assessee are allowed

ITA 250/DEL/2017[2011-12]Status: DisposedITAT Delhi21 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

The Asstt. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. Bholaram Education Society, Gandhinagar

In the result, the appeal of the revenue is dismissed

ITA 3041/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2012-13
For Appellant: Shri Ramesh Chandra Pandey, CIT-DRFor Respondent: Shri Alog Saiyed, AR
Section 11Section 12ASection 13(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 3041/Ahd/2016 ("नधा"रण वष"/Assessment Year : 2012-13) बनाम/ The ACIT Bholaram Education Society (Exemptions), Circle-1 C/o.Delhi Public School Vs. Ahmedabad Ambapur Village Koba, Gandhinagar-382 421 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATB 8415 E (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by : Shri Ramesh Chandra Pandey, CIT-DR ""यथ" क" ओर से/Respondent by: Shri Alog Saiyed, AR सुनवाई क" तार"ख/ Date of Hearing 20/02/20…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S Manipal Academy of Higher Education, Manipal

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

ITA 780/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Oct 2018AY 2013-14

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2013-14

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 The Assistant M/s. Manipal Academy of Commissioner of Income Higher Education, Tax (Exemptions), Vs. University Building, Circle – 1, Manipal – 576 104. PAN: AAAJM0078Q Mangaluru. APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borkar, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 10.10.2018 Date of Pronouncement : 17.10.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue and t…

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Mangalore Jesuit Educational Society, Mangalore

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

ITA 758/BANG/2018[2010-11]Status: DisposedITAT Bangalore17 Oct 2018AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2010-11

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year : 2010-11 M/s. Mangalore Jesuit Educational Society, The Assistant PB No. 720, St. Aloysius Commissioner of Income College, Tax (Exemptions), Vs. Fathers Residence, Circle – 1, L H H Road, Mangaluru. Mangaluru – 575 003. PAN: AAATM4057D APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borkar, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 10.10.2018 Date of Pronouncement : 17.10.2018 O R D E R Per Shri A.K. Garodia, Accountant M…

Assistant Oint Commissioner of Income-Tax vs. Pyc Hindu Gymkhana, Pune

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

ITA 187/PUN/2015[2010-11]Status: DisposedITAT Pune23 Jul 2018AY 2010-11

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil Pathak
Section 11Section 2(15)

…or of Income Tax(Exemptions) Vs Shri Vile Parle Kelavani MandaI (2015) 378 ITR 0593 (Born). b. Director of Income Tax (Exemption) Vs Indraprastha Cancer Society (2014) 112 DTR 0345 (Del) c. Director of Income Tax (Exemption) V AI-Ameen Charitable Fund Trust 67 Taxmann.com 160 (Karnataka High Court)” From the above, it is a settled issue by the judgment of Hon’ble Jurisdictional High Court in the case of CIT v. Institute of Banking Personnel Selection (supra) that the assessee is entitled to depreciation on the capital assets even though the said assets are acquired using the funds considered exempt. Theref…

Services Association of Seventh Day Adventists P Ltd, Chennai vs. Jdit Exemption, Chennai

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

ITA 2419/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Dec 2017AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

Section 11Section 12ASection 25Section 35

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA No.2419/Mds/2017 %नधा"रण वष" /Assessment Year: 2010-11 Vs. M/s.Services Association of Seventh- The Joint Director of Income- Day Adventists Pvt. Ltd., Tax (Exemptions), AA 148, III Avenue, Chennai-600 034. Anna Nagar, Chennai-600 040. [PAN: AAACS 9035 J] (अपीलाथ(/Appellant) ()*यथ(/Respondent) : अपीलाथ( क+ ओर से/ Appellant by Mr.S.Viswanathan,…

ITO-(Exemptions)-Ward-3, Bangalore vs. M/S. Sri Keshava Trust, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1510/BANG/2016[2007-08]Status: DisposedITAT Bangalore10 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodiaassessment Year : 2007-08

For Appellant: NoneFor Respondent: Shri. Chandrashekar, ACIT
Section 11Section 11(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Assessment year : 2007-08 The Income Tax Officer Vs. M/s. Sri Keshava Trust, No.504, 4th Cross, 8th Block, (Exemptions), Ward-3, Jayanagar, Bengaluru. Bengaluru-560071. PAN : AACTS1012L APPELLANT RESPONDENT Revenue by : Shri. Chandrashekar, ACIT Assessee by : None Date of hearing : 03.10.2017 Date of Pronouncement : 10.10.2017 O R D E R Per Sunil Kumar Yadav, JM : This appeal is preferred by the assessee against the order of CIT(A), inter alia, on the following gro…

The Assistant Commissioner of Income Tax (Exemption) Circle-1, Mangalore vs. M/S Catholic Diocesan Society, Bidar

In the result, Revenue’s appeal for asst

ITA 214/BANG/2017[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax (Exemptions), Circle-1, Mangalore. . Appellant Vs. M/S Catholic Diocesan Society, Opp: Ksrtc Bus Stand Vijaya Nagar Colony, Bidar. . Respondent Pan - Aaaaco515D. Appellant By : Smt. Padmameenakshi, Jcit Respondent By : Shri Edmond D’Souza, C.A Date Of Hearing : 28-09-2017 Date Of Pronouncement : 04-10-2017 O R D E R Per Shri Jason P Boaz:

For Appellant: Smt. Padmameenakshi, JCITFor Respondent: Shri Edmond D’souza, C.A
Section 11Section 12ASection 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 Asst. Commissioner of Income-tax (Exemptions), Circle-1, Mangalore. . Appellant Vs. M/s Catholic Diocesan Society, Opp: KSRTC Bus Stand Vijaya Nagar Colony, Bidar. . Respondent PAN - AAAACO515D. Appellant by : Smt. Padmameenakshi, JCIT Respondent by : Shri Edmond D’souza, C.A Date of Hearing : 28-09-2017 Date of Pronouncement : 04-10-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER: This appeal by the Revenue is directed against the order of the Comm…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Vokkaligara Sangha, Bangalore

In the result, all the appeals are dismissed

ITA 1336/BANG/2016[2010-11]Status: DisposedITAT Bangalore28 Sept 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoasst. Commissioner Of Income Tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/S.Vokkaligara Sangha, Kr Road, Vv Puram, Bengaluru-560004. … Respondent Pan: Aaatv 3662 K Appellant By : Shri S.Nambirajan, Addl.Cit(Dr) Respondent By : S/Shri L.Bharath & Vishal Dedhia, Ca

For Appellant: Shri S.Nambirajan, Addl.CIT(DR)For Respondent: S/Shri L.Bharath & Vishal Dedhia, CA
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Asst. Commissioner of Income tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/s.Vokkaligara Sangha, KR Road, VV Puram, Bengaluru-560004. … Respondent PAN: AAATV 3662 K Appellant by : Shri S.Nambirajan, Addl.CIT(DR) Respondent by : S/Shri L.Bharath & Vishal Dedhia, CA Date of hearing : 27/09/2017 Date of pronouncement : 28/09/2017 O R D E R Per INTURI RAMA RAO, AM : This an appeal filed by the revenue directed against the order of the Commissioner of Income-…

Income-Tax Officer, Mangalore vs. M/S.City Hospital Charitable Trust, Mangalore

In the result, appeal of the Revenue is dismissed

ITA 2206/BANG/2016[2014-15]Status: DisposedITAT Bangalore22 Sept 2017AY 2014-15

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodiaassessment Year : 2014-15

For Appellant: Smt. Sheethal, AdvocateFor Respondent: Smt. H. L. Sowmya Achar, Additional CIT
Section 11

…xemption under section 11 of the Act. This issue was covered by judgment of jurisdictional High Court in the case of CIT(A) vs. Bangalore Baptist Hospital Society (71 TAxmann.com 192) and Director of Income-tax, Exemptions Vs. Al- Ameen Charitable Fund Trust (67 Taxmann.com 160) in which it has been held that amendment to section 11 of the Act by the Finance Bill 2014 is prospective in nature and operates with effect from 01.04.2015 and hence assessee’s claim for depreciation on assets for the assessment year under question was to be allowed even though entire cost of those assets had been claimed as an applicati…

ADIT (E), New Delhi vs. Fortune Society for Development and Promotion of International Business, New Delhi

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv
Section 11Section 11(1)Section 12Section 143Section 2

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ADIT(E), Vs. Fortune Society for TC-II, New Delhi Development and Promotion of International Business, G-4, Community Centre, Naraina Vihar, New Delhi PAN:AAATF0849L (Appellant) (Respondent) Assessee by : Shri Anshu Prakash, Sr. DR Revenue by: Shri Satish Khosla, Adv Shri C.N. Malik, CA Shri Manish Malik, CA Date of Hearing 05/09/2017 Date of pronouncement 18/09/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal by the assessee against the order of the ld…

Rajah Sir Annamalai Chettiar Memorial Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

In the result, the appeals filed by the assessee stands allowed

ITA 1635/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी संजय अरोड़ा, लेखासद"य एवं "ी जॉज# माथन, "या'यक सद"य के सम( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12 Vs. M/s.Rani Meyyammai Achi of The Dy. Director of Income Chettinad Charitable Trust, Tax (Exemptions)-1, Chennai. Rani Seethai Hall, Vth Floor, 603, Annasalai, Chennai-600 006. [PAN: AAATR 0715 R] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपील सं./ITA Nos.1635/Mds/2017 'नधा#रण वष…