Which sections of the Income Tax Act does Income Tax v. Institute of Banking Personnel Selection (IBPS) come up under?

It is most often cited in judgments turning on Section 11, Section 12, Section 12A, Section 13(8), Section 143(3), Section 144B.

Income Tax v. Institute of Banking Personnel Selection (IBPS)

Q: How many judgments cite Income Tax v. Institute of Banking Personnel Selection (IBPS)?

188 judgments on BharatTax cite Income Tax v. Institute of Banking Personnel Selection (IBPS) (131 Taxmann 386), spanning 2016 to 2026.

131 Taxmann 386High Court2003#498 most cited

What is Income Tax v. Institute of Banking Personnel Selection (IBPS) authority for?

The Income Tax Act, 1961, does not permit the carry forward of excess expenditure of a charitable trust to be set off against future surpluses, as such trusts are governed by a self-contained code under Sections 11 to 13, not the head 'Profits and Gains of Business'. However, depreciation on fixed assets is allowable to a charitable institution registered under section 12A.

188

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v Institute of Banking Personnel Selection · IBPS · 131 Taxmann 386 · charitable trust · carry forward of deficit · carry forward of losses · section 11 to 13 · profits and gains of business · depreciation · section 12A · charitable institution

Sections most often in play

Section 11 Section 12 Section 12A Section 13(8)Section 143(3)Section 144B Section 147 Section 153(3)

Issues it is cited on

section 164(2)section 11(6)section 11(1)(a)section 164 corpus donation section 11(1)accumulation of income maximum marginal rate application of income section 16 section 32(1)section 10(23c)

Judgments citing Income Tax v. Institute of Banking Personnel Selection (IBPS)

Navodaya Education Trust, Raichur vs. Deputy Commissioner of Income Tax, Central Circle, Bellary

In the result, the appeal of the assessee is dismissed

ITA 49/BANG/2021[2015-16]Status: DisposedITAT Bangalore15 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Rahul Kaul, AdvocateFor Respondent: Shri K. Devarathna Kumar, CIT(DR)(ITAT), Bengaluru

Section 11(2)Section 11(5)Section 12ASection 139Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2015-16 M/s Navodaya Education Trust, Vs. The Deputy Commissioner Survey No 1129/2A, Navodaya of Income Tax, Education Complex, Raichur, Central Circle, Karnataka-584103 Bellary. PAN: AAATN 5719R APPELLANT RESPONDENT Appellant by : Shri Rahul Kaul, Advocate Respondent by : Shri K. Devarathna Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.07.2021 Date of Pronouncement : 15.07.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal is…

DCIT (Exemption), New Delhi vs. M/S. Nav Nirman Sewa Samiti, Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 645/DEL/2017[2012-13]Status: DisposedITAT Delhi11 May 2021AY 2012-13

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing]

Section 11Section 12ASection 143(3)Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] ITA No.645/Del./2017 Assessment Year: 2012-13 DCIT (Exemption), Vs. Nav Nirman Sewa Samiti, Circle-2(1), BN-9(East), Shalimar Bagh, New Delhi Delhi PAN :AAAAN6370R (Appellant) (Respondent) Appellant by Ms. Pramita M. Biswas, CIT(DR) Respondent by None Date of hearing 13.04.2021 Date of pronouncement 11.05.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 25/11/2016 passed by the Learned CIT(Appea…

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)

DCIT (E) 2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

In the result, this appeal, filed by the revenue stand dismissed

ITA 4714/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Oct 2020AY 2009-10

Section 11Section 11(1)(a)Section 12ASection 32Section 32f

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 4714/Mum/2017 (Assessment Year 2009-10) DCIT(E)-2(1) Mumbai Education Trust Vs. Room No. 519 MET Complex 5th Floor Gen. A.K. Vaidya Chowk Piramal Chambers Bandra Reclamation Lalbaug, lower Parel Bandra West Mumbai-400 012. Mumbai-400 050. PAN : AAATM0985G (Appellant) (Respondent) Assessee by Shri Yogesh Joijode Department by Shri Akhtar Ansari Date of Hearing 15.10.2020 Date of Pronouncement 19.10.2020 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the Revenue is arising out of order of…

M/S Cutchi Memon Union vs. The Deputy Director of Income Tax (Exemptions)

In the result, the appeal is disposed of

ITA/534/2013HC Karnataka28 Sept 2020

Bench: ALOK ARADHE,M.I.ARUN

Section 11Section 139Section 2(24)Section 2(45)Section 24Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.I.ARUN I.T.A. NO.534 OF 2013 BETWEEN: M/S CUTCHI MEMON UNION NO.62-63, 1ST FLOOR CHICK BAZAR ROAD SHIVAJINAGAR BANGALORE – 560 001 ... APPELLANT (BY SRI.ASHOK A KULKARNI, ADV.,) AND: THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS) CIRCLE – 17(1), BANGALORE. ... RESPONDENT (BY SRI.K.V.ARAVIND, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 14.08.2013 PASSED I…

Harish Chand Ram Kali Charitable Trust, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, we allow appeal of the assessee partly

ITA 4240/DEL/2015[2011-12]Status: DisposedITAT Delhi27 May 2020AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishiharish Chand Ram Kali Vs. The Addl Commissioner Of Charitable Trust Income Tax Kf-91, Kavi Nagar Range-1 Ghaziabad Ghaziabad Up Up Pan: Aath3018B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri James Singdon Sr DR

Section 11Section 12Section 143Section 147Section 2

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Harish Chand Ram Kali Vs. The Addl Commissioner of Charitable Trust Income Tax KF-91, Kavi Nagar Range-1 Ghaziabad Ghaziabad UP UP PAN: AATH3018B (Appellant) (Respondent) Assessee by : None Revenue by: Shri James Singdon Sr DR Date of Hearing 19/03/2020 Date of pronouncement 27/05/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the appellant, charitable trust [ The „Assessee‟, „Appellant‟, „Trust‟ ] against the order of The Commissioner Of Incom…

The Dy. CIT (Exemptions), Circle-1, Ahmedabad vs. Utthan Sewa Trust, Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 21/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad20 Feb 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Jignesh Kumar P. Parikh, A.R

Section 11(1)Section 142(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 21/AHD/2018 (Assessment Year: 2014-15) The Dy. Commissioner of V/S Utthan Seva Trust 31-314, Income-tax (Exemptions), Akshar Complex, Nr. Circle1, Ahmedabad Jodhpur Char Rasta, Satellite Road, Ahmedabad-380015 (Appellant) (Respondent) PAN: AAATU 1815H Appellant by : Shri Vinod Tanwani, Sr. D.R. Respondent by : Shri Jignesh Kumar P. Parikh, A.R. (आदेश)/ORDER Date of hearing : 18 -02-2020 Date of Pronouncement : 20 -02-2020 PER MAHAVIR PRASAD, J…

A.Shama Rao Foundation, Mangalore vs. The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore

In the result, the appeals of the assessee are treated as partly allowed and the appeals of the revenue are dismissed

ITA 1165/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Jan 2020AY 2013-14

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Balram R Rao, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)

Section 10Section 11Section 12ASection 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA Nos.1165, 1166 & 1167/Bang/2018 Assessment years : 2013-14, 2014-15, 2015-16 A Shama Rao Foundation, Vs. The Asst. Commissioner of Income-tax 13-2-116, Hotel Srinivas Building, (Exemptions), G.H.S Road, Circle-1, Mangaluru-575 001. Mangaluru. PAN – AAATA 1629 B APPELLANT RESPONDENT Assessee by : Shri Balram R Rao, Advocate Revenue by : Shri Pradeep Kumar, CIT (DR) ITA Nos.1405, 1406 & 1464/Bang/2018 Assessment years : 2013-14, 2014-15, 2015-16 The Asst. Commissi…

M/S Mukand Lal College Society, Yamunanagar vs. ITO, Yamunanagar

In the result, appeal of the assessee is allowed

ITA 82/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh22 Jan 2020AY 2010-11

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT

Section 11Section 11(1)(a)Section 12ASection 143(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 82/Chd/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/s Mukand Lal College Society The ITO बनाम Model Town, Yamuna Nagar Ward-2, Yamuna Nagar "थायी लेखा सं./PAN NO: AABTM0273E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Geetinder Mann, JCIT सुनवाई क" तार"ख/Date of Hearing : 22/01/202…

Vidya Bharati Society for Education & Scientific Advancement, Kolkata vs. ACIT(Exemption) Circle - 1(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 2398/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 143(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")"ी पी. एम.जगताप, उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President (KZ) & Shri A. T. Varkey, JM] I.T.A. Nos. 2397 & 2398/Kol/2017 Assessment Years: 2010-11 & 2014-15 Vidya Bharati Society for Education & Vs. Assistant Commissioner of Income- Scientific Advancement tax(Exemption), Circle-1(1), Kolkata. (PAN: AAATV2139H) Appellant Respondent Date of Hearing 04.11.2019 Date of Pronouncement 10.01.2020 For the Appellant Shri Arvind Agarwal, Advocate & Shri Rajat Agarwal, CA For the R…

DCIT (E)- 2(1), Mumbai vs. Saifee Burhani Upliftment Trust, Mumbai

In the result, the appeal is dismissed

ITA 3166/MUM/2018[2012-13]Status: DisposedITAT Mumbai16 Dec 2019AY 2012-13

Section 1Section 143(3)

…ITA No. 3166/Mum/2018 Assessment year: 2012-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘G’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Saktijit Dey (Judicial Member) Assessment year: 2012-13 Deputy Commissioner of Income Tax(E)-2(1) ………………… Respondent Mumbai Vs Saifee Burhani Upliftment Trust, ………………… Appellant 19th Floor, Husaini Towers, 43/45, Raudat Tahera Street, Bhendi Bazar, Mumbai 400003 [PAN: AAITS3160K] Appearances by B. Jaya Kumar for the respondent Madhur Agarwal for the appellant September 17th, 2019 Date of concluding the hearing: December 16th, 2019 Date of pronounceme…

Jha Educational Trust, Kolkata vs. ITO(Exemption), Ward - 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 320/KOL/2018[2009-10]Status: DisposedITAT Kolkata29 Nov 2019AY 2009-10

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 10Section 11Section 11(5)Section 12ASection 148Section 80GSection 80G(5)

…ITA No.320/Kol/2018 Jha Educational Trust, AY: 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")"ी पी. एम.जगताप, उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President (KZ) & Shri A. T. Varkey, JM] I.T.A. No. 320/Kol/2018 Assessment Year: 2009-10 Jha Educational Trust Vs. Income-tax Officer (Exemption), (PAN: AAAAJ5401C) Ward-1(1), Kolkata. Appellant Respondent Date of Hearing 07.11.2019 Date of Pronouncement 29.11.2019 For the Appellant Shri Manoj Kataruka, AR For the Respondent Smt. Ranu Biswas, Addl. CIT, Sr. DR ORDER…

ITO (E), Delhi vs. M/S. Alliance Francaise De Delhi, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 217/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2012-13 Ito(E), Vs. M/S. Alliance Francaise De Trust Ward-1(1), Delhi, Delhi 72, Lodhi Road, Lodhi Estate, New Delhi Pan :Aabta3939P (Appellant) (Respondent) Appellant By Shri Manoj Kumar Mahar, Sr.Dr Respondent By Shri Sandeep Sapra

Section 11Section 11(1)Section 12ASection 2(15)Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2012-13 ITO(E), Vs. M/s. Alliance Francaise De Trust Ward-1(1), Delhi, Delhi 72, Lodhi Road, Lodhi Estate, New Delhi PAN :AABTA3939P (Appellant) (Respondent) Appellant by Shri Manoj Kumar Mahar, Sr.DR Respondent by Shri Sandeep Sapra, President Date of hearing 07.08.2019 Date of pronouncement 03.09.2019 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 03/10/2016 passed by the learned Commissioner of Income Tax (Appea…

Essk Educational Charities, Villupuram vs. ITO Ward 1, Villupuram

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

ITA 1246/CHNY/2019[2010-11]Status: DisposedITAT Chennai26 Jul 2019AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao

Section 11Section 32

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘ B’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1246/CHNY/2019. "नधा$रण वष$ /Assessment year : 2010-11 M/s.ESSK Educational Vs. Income Tax Officer, Charities, Ward 1(1), Campus-Theivani Ammal Villupuram. Women’s college, Trichy Trunk Road, Salamedu,Villupuram 605 602. [PAN AAATE 2532 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.1243 & 1244/CHNY/2019.…

Rural Education and Action for Liberation, Villupuram vs. ITO Ward 1, Villupuram

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

ITA 1244/CHNY/2019[2012-13]Status: DisposedITAT Chennai26 Jul 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao

Section 11Section 32

Rural Education and Action for Liberation, Villupuram vs. ITO Ward 1, Villupuram

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

ITA 1243/CHNY/2019[2011-12]Status: DisposedITAT Chennai26 Jul 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao

Section 11Section 32

Goregaon Sports Club, Mumbai vs. DCIT Exemption 1(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4695/MUM/2019[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Dcit Exemption 1(1) Goregaon Sports Club R. No. 508, 5Th Floor, Link Road Chinchoi Road Opp Piramal Chambers, Swagat Park, Vs. Malad West, Lalbaug, Mumbai-400 064 Mumbai-400 012 (Respondent) (Appellant) Pan No. Aatg 0279 P Assessee By : Mrs. Priyanka Jain, Authorised Representative Revenue By : Shri Jasbir Chouhan, Departmental Representative Date Of Hearing: 11.07.2022 Date Of Pronouncement : 26.07.2022

For Appellant: Mrs. Priyanka Jain, AuthorisedFor Respondent: Shri

Section 11Section 12Section 143Section 154

…Goregaon Sports Club; A.Y. 10–11 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM DCIT Exemption 1(1) Goregaon Sports Club R. no. 508, 5th Floor, Link Road Chinchoi Road Opp Piramal Chambers, Swagat Park, Vs. Malad West, Lalbaug, Mumbai-400 064 Mumbai-400 012 (Respondent) (Appellant) PAN No. AATG 0279 P Assessee by : Mrs. Priyanka Jain, Authorised Representative Revenue by : Shri Jasbir Chouhan, Departmental Representative Date of hearing: 11.07.2022 Date of pronouncement : 26.07.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal…

Deputy Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Karnataka Jesuit Educational Society, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 1383/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Jul 2019AY 2013-14

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Miss. Neera Malhotra, CIT

Section 11Section 12Section 143Section 15Section 70Section 80

…ITA No.1383(B)/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER ITA No.1383(Bang)/2018 (Assessment Year : 2013-14) The Deputy Commissioner of Income tax, Circle-I, Bangalore. Appellant Vs Karnataka Jesuit Educational Society, “Loyola Mandir”, No.96, Lavelle Road, Bangalore560 001 Pan No. AAATK2245D Respondent Revenue by : Miss. Neera Malhotra, CIT Appellant by : Smt. Sheetal Borkar, Advocate Date of hearing : 08-07--2019 Date of pronouncement : O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER pre…

DCIT (E) -1 (1), Mumbai vs. Anjuman E Shiate Ali, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3100/MUM/2018[2013-14]Status: DisposedITAT Mumbai04 Jul 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Ramit Kochar, Hon'Bledcit (Exemption)-1(1) V. M/S Anjuman E Shiate Ali Room No. 506, 5Th Floor 210, Taj Building Piramal Chambers, Lalbaug Dr. D.N. Road, Fort Mumbai – 400 012 Mumbai - 400 001 Pan: Aaata 5692 C (Appellant) (Respondent) Assessee By : Shri Firoz Andhyarujina Department By : Shri Vivek Anand Ojha

For Appellant: Shri Firoz AndhyarujinaFor Respondent: Shri Vivek Anand Ojha

Section 11(1)(a)Section 11(1)(d)Section 260

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, HON'BLE ACCOUNTANT MEMBER DCIT (Exemption)-1(1) v. M/s Anjuman E Shiate Ali Room No. 506, 5th Floor 210, Taj Building Piramal Chambers, Lalbaug Dr. D.N. Road, Fort Mumbai – 400 012 Mumbai - 400 001 PAN: AAATA 5692 C (Appellant) (Respondent) Assessee by : Shri Firoz Andhyarujina Department by : Shri Vivek Anand Ojha Date of Hearing : 02.07.2019 Date of Pronouncement : 04.07.2019 O R D E R PER C.N. PRASAD (JM) 1. This Appeal is filed by the Revenue against the order of the Learned C…