Govindu Naicker Estate v. Asstt. DIT

105 Taxmann 719High Court1999#8856 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

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

Judgments citing Govindu Naicker Estate v. Asstt. DIT

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…

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 (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…

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…