G.K.R. Charities v. DDIT

51 SOT 538Income Tax Appellate Tribunal2012#9829 most cited

What is G.K.R. Charities v. DDIT authority for?

Depreciation cannot be claimed on assets that have been claimed as application of income by a charitable trust.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2022.

Also referred to as

G.K.R. Charities v DDIT · depreciation · application of income · charitable trust · assets used for charity · Lissie Medical Institutions v CIT · Escorts Ltd v UOI

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing G.K.R. Charities v. DDIT

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…98 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 The Learned Assessing Officer sought to rely on the decision of the Hon’ble Kerala High Court in Lissie Medical Institutions vs. CIT [2012] 348 ITR 344 to deny depreciation on assets which have been claimed as application of income. The Hon’ble Kerala High Court…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…98 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 The Learned Assessing Officer sought to rely on the decision of the Hon’ble Kerala High Court in Lissie Medical Institutions vs. CIT [2012] 348 ITR 344 to deny depreciation on assets which have been claimed as application of income. The Hon’ble Kerala High Court…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…98 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 The Learned Assessing Officer sought to rely on the decision of the Hon’ble Kerala High Court in Lissie Medical Institutions vs. CIT [2012] 348 ITR 344 to deny depreciation on assets which have been claimed as application of income. The Hon’ble Kerala High Court…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…98 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 The Learned Assessing Officer sought to rely on the decision of the Hon’ble Kerala High Court in Lissie Medical Institutions vs. CIT [2012] 348 ITR 344 to deny depreciation on assets which have been claimed as application of income. The Hon’ble Kerala High Court…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…98 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 The Learned Assessing Officer sought to rely on the decision of the Hon’ble Kerala High Court in Lissie Medical Institutions vs. CIT [2012] 348 ITR 344 to deny depreciation on assets which have been claimed as application of income. The Hon’ble Kerala High Court…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…98 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 The Learned Assessing Officer sought to rely on the decision of the Hon’ble Kerala High Court in Lissie Medical Institutions vs. CIT [2012] 348 ITR 344 to deny depreciation on assets which have been claimed as application of income. The Hon’ble Kerala High Court…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…98 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 The Learned Assessing Officer sought to rely on the decision of the Hon’ble Kerala High Court in Lissie Medical Institutions vs. CIT [2012] 348 ITR 344 to deny depreciation on assets which have been claimed as application of income. The Hon’ble Kerala High Court…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. The Bishops Education Society, Pune

In the result, the appeal of the Revenue in ITA No

ITA 2551/PUN/2017[2008-09]Status: DisposedITAT Pune22 Mar 2021AY 2008-09
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Shivnagar Vidya Prasarak Mandal, Pune

In the result, the appeal of the Revenue in ITA No

ITA 2548/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2021AY 2010-11
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

In the result, the appeal of the Revenue for A

ITA 2550/PUN/2017[2009-10]Status: DisposedITAT Pune10 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos.2549 & 2550/PUN/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10 Dy. Commissioner of Income Tax, (Exemption) Circle, Pune .......अपीलाथी / Appellant बनाम / V/s. Vidya Pratishthan, Vidyanagari, MIDC-Bhigwan Road, Tal. Baramati, Pune – 413133 PAN : AAAAV0596M ……प्रत्यथी / Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 08-06-2020 घोषणा की तारीख / Dat…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

In the result, the appeal of the Revenue for A

ITA 2549/PUN/2017[2008-09]Status: DisposedITAT Pune10 Jun 2020AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos.2549 & 2550/PUN/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10 Dy. Commissioner of Income Tax, (Exemption) Circle, Pune .......अपीलाथी / Appellant बनाम / V/s. Vidya Pratishthan, Vidyanagari, MIDC-Bhigwan Road, Tal. Baramati, Pune – 413133 PAN : AAAAV0596M ……प्रत्यथी / Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 08-06-2020 घोषणा की तारीख / Dat…