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)

ITO (E) 2(2), Mumbai vs. Rustom Irani Foundation Ideal Farm, Mumbai

Appeal stand dismissed

ITA 69/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.69/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Income Tax Officer (Exemptions)-2(2) Rustom Irani Foundation बनाम/ Room No.502, 5Th Floor Ideal Farm, West Of Railway Line Piramal Chambers, Lalbaug Dahisar(W) Vs. Lower Parel, Mumbai-400 077 Mumbai-400 068 "थायीलेखासं./ Pan : Aaatr-2735-D (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Satish R. Mody, Ld. ARFor Respondent: Ram Tiwari, Ld. DR

Section 11Section 32

…ITA No.69/Mum/2017 Rustom Irani Foundation Assessment Year-2012-13 आयकर अपीलीय अिधकरण “डी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.69/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Income Tax Officer (Exemptions)-2(2) Rustom Irani Foundation बनाम/ Room No.502, 5th Floor Ideal Farm, West of Railway Line Piramal Chambers, Lalbaug Dahisar(W) Vs. Lower Parel, Mumbai-400 077 Mumbai-400 068 "थायीलेखासं./ PAN : AAATR-2735-D (अपीलाथ"/Appell…

DCIT (E)-2(1), Mumbai vs. Maharashtra Industrial Development Corporation, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 4104/MUM/2017[2007-08]Status: DisposedITAT Mumbai20 Jul 2018AY 2007-08

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15

For Appellant: Shri V. Sridharan, A.R. &For Respondent: Shri Jacinta Zimik Vashai, D.R

Section 11Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Dy. Commissioner of M/s. Maharashtra Income Tax Industrial Development (Exemptions) 2(1), Corporation, Room No.519, Udyog Sarathi, Vs. 5th Floor, Mahakali Caves Road, Piramal Chambers, Andheri (East), Lalbaug, Mumbai – 400 093 Lower Parel, PAN: A…

M/S. Friends Charitable Society, Ghaziabad vs. Addl. CIT, Ghaziabad

ITA 3298/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Jul 2018AY 2010-11

Bench: Shri N.K Billaiya & Shri Kuldip Singh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. Amit Jain, Sr. DR

Section 11Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI N.K BILLAIYA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:- 3298/Del/2015 (ASSESSMENT YEAR: 2010-11) M/s Friends Charitable Additional Commissioner of Society, Vs. Income Tax, 95, Katori Mill, Near Hindon Range-1, Air Force Station, Loni Road, Ghaziabad. Mohan Nagar,Ghaziabad. PAN No: AAATF0997R APPELLANT RESPONDENT Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Lakshay Goyal, Adv. Revenue by : Sh. Amit Jain, Sr. DR Date of Hearing : 16.07.2018. Date of Pronouncement : 19/07/2018. ORDER PER: KULDIP SINGH, JM…

M/S Zeen -Zar Charitable Foundation Trust Noon Hospital & Research Centre, Jhalawar vs. Income Tax Officer (Exemption), Kota

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

ITA 337/JPR/2018[2014-15]Status: DisposedITAT Jaipur10 Jul 2018AY 2014-15

For Appellant: Shri Pankaj Soni (Advocate)For Respondent: Smt. Poonam Rai (DCIT)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.337/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s Zeen-Zar Charitable ITO (Exemption) Vs. Foundation Trust Noon Hospital & Kota Research Centre, Jhalawar Road, Bhawani Mandi-326502 District-Jhalawar, Rajasthan, India LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATZ0347B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

DCIT (E) 2(1), Mumbai vs. Society of the Servants of the Holy Spirit, Mumbai

In the result, this appeal by the Revenue stands dismissed

ITA 7021/MUM/2016[2013-14]Status: DisposedITAT Mumbai02 Jul 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No.7021/Mum/2016 ("नधा"रण वष" / Assessment Year: 2013-14) Dy. Cit(Exemptions) – 2(1) Society Of The Servants Of The Holy Holy Spirit Hospital, Spirit बनाम/ Room No. 519, 5Th Floor, Mahakali Caves Road, Andheri (E), Vs. Mumbai-400 093 Piramal Chambers, Lalbaug, Lower Parel, Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaas 0148 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Arju Garodia ""यथ" क" ओर से/Respondent By : Shri Dharan Gandhi सुनवाई क" तार"ख / : 04.06.2018 Date Of Hearing घोषणा क" तार"ख / : 02.07.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Is An Appeal By The Revenue Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals) Dated 27.09.2016, Pertaining To Assessment Year 2013-14. 2. The Grounds Of Appeal Read As Under: 1. "Whether On The Facts Of The Case & In Law The Id. Cit(A) Erred In Allowing The Appeal Of The Assessee On Account Of Disallowing Depreciation On Fixed Assets Of Rs. 6,82,68,576/- In Contravention Of The Decision Of Escorts Ltd. Vs Uoi 199 Itr 43 Wherein It Was Held That Since 'Section 11 Of The Income Tax Act Provides For Deduction Of Capital Expenditure Incurred On Assets Acquired For The Objects Of The Trust As Application & Does Not Specifically & Expressly Provide For Double

For Appellant: Ms. Arju GarodiaFor Respondent: Shri Dharan Gandhi

Section 11Section 32

…आयकर अपील"य अ"धकरण “जे” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. No.7021/Mum/2016 ("नधा"रण वष" / Assessment Year: 2013-14) Dy. CIT(Exemptions) – 2(1) Society of the Servants of The Holy Holy Spirit Hospital, Spirit बनाम/ Room No. 519, 5th Floor, Mahakali Caves Road, Andheri (E), Vs. Mumbai-400 093 Piramal Chambers, Lalbaug, Lower Parel, Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAAAS 0148 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Ms. Arju Garodia ""यथ" क" ओ…

DCIT (E) I(1), Mumbai vs. D.Y Patil Sports Academy, Mumbai

In the result, this appeal filed by the Revenue stands dismissed

ITA 811/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Jun 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm

For Appellant: Shri Ram TiwariFor Respondent: Shri Balan Narayanan

Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM I.T.A. No. 811/Mum/2017 (Assessment Year: 2012-13) Dy. CIT (Exemption)-1(1), Dr. D. Y. Patil Sports Academy Room No. 506, 5th Floor, Patil Building, Vs. Piramal Chamber, Lalbaug, Opp. MIG Colony, Adarsh Nagar, Mumbai-400 012 Worli, Mumbai-400 025 PAN/GIR No. AAATD 3102 G (Appellant) (Respondent) : Appellant by : Shri Ram Tiwari Respondent by : Shri Balan Narayanan : 27.06.2018 Date of Hearing : 27.06.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: This is an appeal by the Revenue is arisi…

The Commissioner of Income-Tax vs. M/S Agricultural Produce Market Committee

ITA/239/2011HC Karnataka19 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260Section 263Section 32

…1/17 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 19TH DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.239/2011 C/w. I.T.A. No.107/2017 IN I.T.A.No.239/2011: BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX PARK VIEW BUILDING, 4TH MAIN, P.J EXTENSION, DAVANAGERE 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, SHIMOGA ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s AGRICULTURAL PRODUCE MARKET COMMITTEE APMC YARD, SAGAR ROAD, SHIMOGA …RESPONDE…

The Pr.Commissioner of Income Tax, CIT (A) vs. M/S Agricultural Produce Market Committee

ITA/107/2017HC Karnataka19 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260Section 263Section 32

DCIT (Exemptions), Chennai vs. Sri Vekkaliamman Educational & Charitable Trust, Chennai

In the result, appeal of the Revenue stands dismissed

ITA 2722/CHNY/2017[2011-12]Status: DisposedITAT Chennai18 Jun 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 2722/Chny/2017 "नधा"रण वष" /Assessment Year : 2011-2012. Deputy Commissioner Of M/S. Sri Vekkaliamman Educational Income Tax, Vs. & Charitable Trust, (Exemptions) No.10, East Mada Church Street, Chennai Circle, Royapuram, Chennai 600 034. Chennai 600 013. [Pan Aafts 7863Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. G. Seetharaman, C.A

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

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 2722/CHNY/2017 "नधा"रण वष" /Assessment year : 2011-2012. Deputy Commissioner of M/s. Sri Vekkaliamman Educational Income Tax, Vs. & Charitable Trust, (Exemptions) No.10, East Mada Church Street, Chennai Circle, Royapuram, Chennai 600 034. Chennai 600 013. [PAN AAFTS 7863Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Sana…

The Dy. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. Mudra Foundation for Communication Research & Education, Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 2191/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad10 May 2018AY 2008-09

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 11Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2008-09 The DCIT, Mudra Foundation for Circle-1, Communication Research Ahmedabad Vs & Education, Mudra (Appellant) House, Sheth C.G. Road, Ellisbridge, Ahmedabad PAN: AAATM2168D (Respondent) Revenue by: Shri R.P. Maurya, Sr. D.R. Assessee by: Shri Sanjay R. Shah, A.R. Date of hearing : 23-03-2018 Date of pronouncement : 10-05-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This Revenue’s appeal for A.Y. 2008-09, arises from order of the…

ADIT (E), New Delhi vs. Natrip Implementation Society, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4278/DEL/2012[2009-10]Status: DisposedITAT Delhi08 May 2018AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10

Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 ADIT(E), Vs. M/s. Natrip Implementation Inv. Circle-II, Room No. 306, Society, 3rd Floor, Aayakar Bhawan, BBCC Place, South Tower, District Centre, Laxmi Nagar, 3rd Floor, Bhisham Pitamah New Delhi Marg, Lodhi Road, New Delhi PAN : AAATN7662F (Appellant) (Respondent) Appellant by Sh. S.R. Senapati, Sr.DR Respondent by None Date of hearing 24.04.2018 Date of pronouncement 08.05.2018 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is dir…

DCIT (E) 2(1), Mumbai vs. Mohd Haji Saboo Sidik Institution, Mumbai

ITA 7019/MUM/2016[2013-14]Status: DisposedITAT Mumbai16 Apr 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7019/Mum/2016 (नििाारण वर्ा / Assessment Year: 2013-14) बिाम/ Dcit (E) 2(1) Mohd. Haji Saboo Sidik R.No 519, 5 T H Floor, Institution, Piramal Chamber, C/O. Anjuman I Islam, V. Lalbaug, Badruddin Tayabji Marg, Lower Parel, 92, Dr. D.N. Road, Mumbai-400013 Mumbai स्थायी ऱेखा सं./ Pan : Aabtm6917D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Jayesh ChughFor Respondent: Shri. Saurabh Kumar Rai , DR

Section 11Section 12ASection 143(3)Section 32

…आयकर अपीऱीय अधिकरण “I” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.7019/Mum/2016 (नििाारण वर्ा / Assessment Year: 2013-14) बिाम/ DCIT (E) 2(1) Mohd. Haji Saboo Sidik R.No 519, 5 t h Floor, Institution, Piramal Chamber, C/o. Anjuman I Islam, v. Lalbaug, Badruddin Tayabji Marg, Lower Parel, 92, DR. D.N. Road, Mumbai-400013 Mumbai स्थायी ऱेखा सं./ PAN : AABTM6917D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by : Shri. Saurabh Kumar Rai , DR Assessee by: Jayesh Ch…

ACIT, Chennai vs. Valliammai Society, Chennai

In the result, appeal of the Revenue is dismissed whereas cross objection of the assessee is dismissed as infructuous

ITA 440/CHNY/2017[2012-13]Status: DisposedITAT Chennai05 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 440/Chny/2017 & C.O. No.48/Chny/2017 (In Ita No.440/Chny/2017) "नधा"रण वष" /Assessment Year : 2012-2013

For Appellant: Shri. B. S. Purushottam, C.AFor Respondent: Mrs. Ruby George, IRS, CIT

Section 11Section 12ASection 133(6)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 440/CHNY/2017 & C.O. No.48/CHNY/2017 (in ITA No.440/CHNY/2017) "नधा"रण वष" /Assessment year : 2012-2013 The Assistant Commissioner Vs. M/s. Valliammai Society, of Income Tax, No.68, Thambiah Road, Central Circle 1(3) West Mambalam, Chennai 600 034. Chennai 600 033. [PAN AAATV 2451J] (Respondent/Cross Objector) (अपीलाथ"/Appe…

Bannariamman Educational Trust, Coimbatore vs. DCIT, Coimbatore

In the result, appeal of the assessee stands allowed

ITA 3342/CHNY/2016[2012-13]Status: DisposedITAT Chennai05 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 3342/Chny/2016 "नधा"रण वष" /Assessment Year : 2012-2013. M/S. Bannariamman Educational Vs. The Deputy Commissioner Of Trust, Income Tax, No.1212, Trichy Road, Exemptions, Coimbatore 641 018. Coimbatore. [Pan Aaatb 1235C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Saroj Kumar Parida, Adv

Section 11Section 11(1)(a)Section 12ASection 28Section 32

…आयकर अपील"य अ"धकरण, ‘ए‘ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 3342/CHNY/2016 "नधा"रण वष" /Assessment year : 2012-2013. M/s. Bannariamman Educational Vs. The Deputy Commissioner of Trust, Income Tax, No.1212, Trichy Road, Exemptions, Coimbatore 641 018. Coimbatore. [PAN AAATB 1235C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. Saroj Kumar Parida, Adv : S…

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…

Income-Tax Officer vs. Mahatma Gandhi Mission, Aurangabad

In the result, both the appeals of Revenue are dismissed

ITA 1634/PUN/2014[2011-12]Status: DisposedITAT Pune26 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1633 & 1634/Pun/2014 यििाारण वषा / Assessment Years : 2010-11 & 2011-12 The Income Tax Officer, अऩीऱाथी/Appellant Ward 1(1), Aurangabad …. Vs. Mahatma Gandhi Mission, Mgm Campus, N-6, Cidco, …. प्रत्यथी / Respondent Aurangabad Pan: Aaatm4256E अऩीऱाथी की ओर से / Appellant By : Shri Rajeev Kumar, Cit प्रत्यथी की ओर से / Respondent By : Shri Pramod Shingte

For Appellant: Shri Rajeev Kumar, CITFor Respondent: Shri Pramod Shingte

Section 11Section 12ASection 143(3)Section 35

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1633 & 1634/PUN/2014 यििाारण वषा / Assessment Years : 2010-11 & 2011-12 The Income Tax Officer, अऩीऱाथी/Appellant Ward 1(1), Aurangabad …. Vs. Mahatma Gandhi Mission, MGM Campus, N-6, CIDCO, …. प्रत्यथी / Respondent Aurangabad PAN: AAATM4256E अऩीऱाथी की ओर से / Appellant by : Shri Rajeev Kumar, CIT प्रत्यथी की ओर से / Respondent by : Shri Pramod S…

Income-Tax Officer vs. Mahatma Gandhi Mission, Aurangabad

In the result, both the appeals of Revenue are dismissed

ITA 1633/PUN/2014[2010-11]Status: DisposedITAT Pune26 Mar 2018AY 2010-11

For Appellant: Shri Rajeev Kumar, CITFor Respondent: Shri Pramod Shingte

Section 11Section 12ASection 143(3)Section 35

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…

DCIT (E) I(1), Mumbai vs. Lokhandwala Foundations, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1683/MUM/2017[2010-11]Status: DisposedITAT Mumbai07 Feb 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Dcit (E) 1(1), Vs. M/S.Lokhandwala Foundations R.No.506, 5Th Floor 48, Indranarayan Road Piramal Chambers Santacruz (West) Lalbaug, Mumbai – 400 054 Parel, Mumbai – 400 012 Pan/Gir No. Aaatl0068K Appellant) .. Respondent)

Section 11Section 12ASection 143(3)Section 32fSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM DCIT (E) 1(1), Vs. M/s.Lokhandwala Foundations R.No.506, 5th Floor 48, Indranarayan Road Piramal Chambers Santacruz (West) Lalbaug, Mumbai – 400 054 Parel, Mumbai – 400 012 PAN/GIR No. AAATL0068K Appellant) .. Respondent) Assessee by Shri Rajesh Kumar Yadav Revenue by Shri Rahul Hakani Date of Hearing 05/12/2017 Date of Pronouncement 07/02/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)- 1, Mumbai dated 26/12/2016 for A.Y.2010-11 in the matt…

American Education Trust, Mumbai vs. Asst CIT (E) I(1), Mumbai

In the result, the appeal is partly allowed

ITA 971/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Feb 2018AY 2013-14

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 American Education Trust, Acit-I(1) S.V. Road, Parekh Nagar, Mumbai. Vs. Behind Gokul Nagar, Kandivali (W), Mumbai- 400067. Pan No. Aaata4303N Appellant Respondent Assessee By : Dr. K. Shivaram, Sr. Advocate & Mr. Rahul Hakani, Advocate Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 08/11/2017 Date Of Pronouncement : 05/02/2018

For Appellant: Dr. K. Shivaram, Sr. Advocate &For Respondent: Mr. Rajesh Kumar Yadav, DR

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 American Education Trust, ACIT-I(1) S.V. Road, Parekh Nagar, Mumbai. Vs. Behind Gokul Nagar, Kandivali (W), Mumbai- 400067. PAN No. AAATA4303N Appellant Respondent Assessee by : Dr. K. Shivaram, Sr. Advocate & Mr. Rahul Hakani, Advocate Revenue by : Mr. Rajesh Kumar Yadav, DR Date of Hearing : 08/11/2017 Date of pronouncement : 05/02/2018 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is…