Honey Furniture v. Commissioner

18 VST 70Reported decision#11208 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 Honey Furniture v. Commissioner

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…

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

…ision of the Hon'ble Karnataka High Court in State of Karnataka Vs N.P. Bharmaiah and Sons 41 VST 498. 8.5 The assessee also relied on the decisions in : • CIT Vs Anand Kumar Deepak Kumar — (Observations at page 697 of PB-3) • Honey Furniture Vs. Commissioner 18 VST 70 (Page 757 of PB-3) 8.6 In respect of AY 2012-13, the learned assessing officer noted that the assessee has received donations from various persons mentioned in paragraph no.2.3 at page 4 of the assessment order for AY 2012-13. The total of such amount was Rs. 37 lakh. During the proceedings before the learned CIT(A) the assessee filed affidavit fr…