DIT(Exemptions) and Others v. Shri Belimatha Mahasamasthana Socio Cultural and Education Trust

366 ITR 604Reported decision#11580 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing DIT(Exemptions) and Others v. Shri Belimatha Mahasamasthana Socio Cultural and Education Trust

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…the students have been accounted and have been applied to the objects of the Trust. The assessee also relied on the decisions of the Hon'ble Karnataka High Court in DIT(Exemptions) and Others Vs Shri Belimatha Mahasamasthana Socio Cultural and Education Trust 366 ITR 604. The assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision of the Hon'ble Karnataka High Court in CIT & Another Vs MBA Nahata Charita…