Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona

89 Taxmann.com 127Supreme Court of India2018#793 most cited

What is Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona authority for?

Depreciation under Section 32 is allowable as an application of income for charitable trusts computing income under Section 11. The amendment to Section 11(6) by Finance (No. 2) Act, 2014, is prospective, applicable from Assessment Year 2015-16.

130

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Rajasthan & Gujarati Charitable Foundation Poona · Section 11 · Section 32 · depreciation for charitable trust · application of income · Section 11(6) prospective · charitable income computation · carry forward of deficit · tax exemption for trusts · Supreme Court

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 143(3)Section 251(2)Section 271(1)(c)Section 32(1)(ii)Section 56(1)

Issues it is cited on

section 164(2)section 147(1)section 11(6)section 11(4)section 4asection 10(23c)(iv)advancement of general public utilitysection 164section 153(3)section 11(1)(a)section 44bbsection 13(2)

Judgments citing Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. CIT(A)- 1, NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 7255/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE-1, NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 7254/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

MAHAVIRA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. ITO(EXEMPTION), NOIDA

In the result, the assessee's instant twin quantum appeals

ITA 4466/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F', NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017: Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of Hearing…

MAHAVIRA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. ITO(EXEMPTION), NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 4465/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

CENTRE FOR THE STUDY OF SOCIAL CHANGE ,BANDRA MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(2), MUMBAI

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

ITA 2703/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 May 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 11Section 142(1)Section 143(2)Section 41Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 2703/Mum/2024 Assessment Year: 2016-17 Centre For The Study Vs. Income Tax Officer Of Social Change Exemption Ward 1(2) F Block, Plot NO 6, Piramala Chamber, T.P.S. Road 12, Opp. Lalbaug Parel, Mumbai Government Colony Maharashtra-400012 Building No. 326 Bandra East Mumbai-400051 PAN:AAATC2555L (Appellant) (Respondent) Appellant by Shri Tanmay Phadke Respondent by Shri Soumendu Kumar Dash, SR. D.R. Date of Hearing 12.03.2025 Date of Pronouncement 27.05.202…

M/S AVM CHARITIES,CHENNAI vs. ITO,EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1638/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Mar 2024AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1637/CHNY/2023[2017-18]Status: DisposedITAT Chennai27 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1636/CHNY/2023[2016-17]Status: DisposedITAT Chennai27 Mar 2024AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1635/CHNY/2023[2015-16]Status: DisposedITAT Chennai27 Mar 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S AVM CHARITIES ,CHENNAI vs. ITO,EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1634/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1633/CHNY/2023[2013-14]Status: DisposedITAT Chennai27 Mar 2024AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S. A V M CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1632/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2024AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

ACIT.CIRCLE-1 ,, RANCHI vs. MOHINI DEVI CHARITABLE TRUST, VARANASI

In the result, the appeal of the Revenue is dismissed

ITA 360/RAN/2018[2013-14]Status: DisposedITAT Ranchi18 Oct 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 11(1)Section 12A

…ITA No. 360/RAN/2018 Assessment Year: 2013-2014 Mohini Devi Charitable Trust IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-RANCHI ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 360/RAN/2018 Assessment Year: 2013-2014 Assistant Commissioner of Income Tax,... Appellant Central Circle-1, Ranchi, Mahaveer Tower, Main Road, Ranchi-834001 -Vs.- Mohini Devi Charitable Trust,.................Respondent B-27/96A, Lane No. 1, Bhelupur Varanashi, Uttar Pradesh-221005 [PAN:AABTM3344C] Appearances by: Smt. Rinku Singh, CIT, D.R., a…

M/S. JANASEVA TRUST,BENGALURU vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD-1, BENGALURU

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

ITA 320/BANG/2023[2012-13]Status: DisposedITAT Bangalore26 Jul 2023AY 2012-13

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year: 2012-13

For Appellant: NoneFor Respondent: Smt. Supriya Rao, O.N, Addl. CIT (DR)
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2012-13 Janaseva Trust, The Income Tax Chennenahalli Tavarekere Hobli, Officer (Exemptions), Bangalore South, Ward 1, Vs. Bengaluru. Bengaluru. PAN No. – AAATJ 4025 G APPELLANT RESPONDENT Appellant by : None Respondent by : Smt. Supriya Rao, O.N, Addl. CIT (DR) Date of Hearing : 18.07.2023 Date of Pronouncement : 26.07.2023 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the DIN & Order No.…

M P BIRLA FOUNDATION EDUCATION SOCIETY ,KOLKATA vs. DCIT(E) - 1(1), KOLKATA

In the result, appeals of both the assessees are allowed

ITA 1766/KOL/2019[2012-13]Status: DisposedITAT Kolkata17 Mar 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawal]

Section 12ASection 143(3)

…1 ITA No. 1766/Kol/2019 AY 2012-13 M.P Birla Foundation Educational Society ITA No.1767/Kol/2019 AY 2012-13 M.P Birla Netralaya IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajpal Yadav, Vice President & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1766/Kol/2019 Assessment Year 2012-13 M/s. M.P Birla Foundation Educational Vs. Dy. Commissioner of Income Tax €- Society 1(1), Kolkata 4th Floor, Birla Building 6th 10B Middleton Row, Fl., 9/1 R.N. Mukherjee Road, Kolkata-700 Kolkata-700 071. 001. PAN: AAATM 6127G Appellant Respondent I.T.A. No. 1767/Kol/2019 Assessment Year 2012-13 M…

SRI SATHYA SAI CENTRAL TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE-1, BANGALORE

In the result, the appeals filed by the assessee in ITA

ITA 103/BANG/2021[2012-13]Status: DisposedITAT Bangalore17 Jan 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 Respectively

For Appellant: Shri G. Venkatesh, A.RFor Respondent: Shri Sumer Singh Meena, D.R.(OSD)
Section 10Section 11Section 11(1)(a)Section 234BSection 250

…ITA No.1811/Bang/2018 & ITA 103/Bang/2021 Sri Sathya Sai Central Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 respectively Sri Sathya Sai Central Trust Brindavan, Kadugodi ACIT (Exemption) Bangalore 560 067 Vs. Circle-1 Bangalore PAN NO : AABTS4384C APPELLANT RESPONDENT Appellant by : Shri G. Venkatesh, A.R. Respondent by : Shri Sumer Singh Meena, D.R.(OSD) Date of Hearing : 17.01.2022 Date of Pronouncement : 17.01.2022 O R D E R…

SRI SATHYA SAI CENTRAL TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE-1, BANGALORE

In the result, the appeals filed by the assessee in ITA

ITA 1811/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 Respectively

For Appellant: Shri G. Venkatesh, A.RFor Respondent: Shri Sumer Singh Meena, D.R.(OSD)
Section 10Section 11Section 11(1)(a)Section 234BSection 250

…ITA No.1811/Bang/2018 & ITA 103/Bang/2021 Sri Sathya Sai Central Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 respectively Sri Sathya Sai Central Trust Brindavan, Kadugodi ACIT (Exemption) Bangalore 560 067 Vs. Circle-1 Bangalore PAN NO : AABTS4384C APPELLANT RESPONDENT Appellant by : Shri G. Venkatesh, A.R. Respondent by : Shri Sumer Singh Meena, D.R.(OSD) Date of Hearing : 17.01.2022 Date of Pronouncement : 17.01.2022 O R D E R…

SAI SATHYA SAI CENTRAL TRUST ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTION) RANGE-17 , BANGALORE

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1129/BANG/2017[2011-12]Status: DisposedITAT Bangalore20 Dec 2021AY 2011-12

Bench: Shri George George K & Shri B.R Baskaranassessment Year : 2011-12

For Appellant: Shri V Chandrashekar, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT (DR)
Section 10Section 11Section 11(5)Section 12ASection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER Assessment year : 2011-12 Sri Sathya Sai Central Trust, Vs. The Addl. Director of Income-tax Brindavan, Kadugodi, (Exemption), Range 17, Bengaluru-560 067. Bengaluru. PAN – AABTS 4384 C APPELLANT RESPONDENT Assessee by : Shri V Chandrashekar, Advocate Revenue by : Shri Sunil Kumar Singh, CIT (DR) Date of hearing : 08.12.2021 Date of Pronouncement : .12.2021 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challenging the order date…

M/S KARNATAKA STATE ROAD TRANSPORT CORPORATION,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-17(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 718/BANG/2013[2009-10]Status: DisposedITAT Bangalore14 Oct 2021AY 2009-10

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Annamalai S., AdvocateFor Respondent: Sri.Muzaffar Hussain, CIT-DR
Section 10Section 11Section 11(6)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.718/Bang/2013 : Asst.Year 2009-2010 M/s.Karnataka State Road The Asst.Director of Income- Transport Corporation tax (Exemption) v. Circle 17(1), Bangalore. Shanthinagar Bangalore – 560 027. PAN : AAACV6497R. (Appellant) (Respondent) Appellant by : Sri.Annamalai S., Advocate Respondent by : Sri.Muzaffar Hussain, CIT-DR Date of Pronouncement : 14.10.2021 Date of Hearing : 14.10.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed against CI…

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 168/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

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