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)

The Dy.DIT (Exemption), Ahmedabad vs. Shree Monark Education Trust, Ahmedabad

In the result, the appeal is dismissed

ITA 373/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Jan 2018AY 2012-13

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

…ITA No. 373/Ahd/2016 DCIT vs. Shree Monark Education Trust A.Y. 2012-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘B’ BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] I.T.A. No.373/Ahd/2016 Assessment Year : 2012-13 Deputy Commissioner of Income-tax …...…..………Appellant (Exemptions), Circle-1, Ahmedabad Vs. Shree Monark Education Trust …………….Respondent Mahadev Vas, Nikol Gam, Nikol Ahmedabad [PAN : AABTM 3910 C] Appearances by: Mudit Nagpal for the appellant None for the respondent Date of concluding the hearing: 22.01.2018 Date of pronouncing the order: 30.01.2018 O R D E R P…

Mepco Schlenk Engineering College Committee, Sivakasi vs. DCIT, Coimbatore

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

ITA 1035/CHNY/2017[2013-2014]Status: DisposedITAT Chennai18 Jan 2018AY 2013-2014

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1035/Mds/2017 "नधा"रण वष"/Assessment Year:2013-14 M/S. Mepco Schlenk Engineering The Deputy Commissioner Of College Committee, Mepco Nagar, Vs. Income Tax [Exemptions], Amathur (Via), Sivakasi 626 005. Coimbatore. [Pan: Aaatm4053H] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Sanat Kumar Raha, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 04.01.2018 घोषणा क" तार"ख /Date Of Pronouncement : 18.01.2018 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: NoneFor Respondent: Shri Sanat Kumar Raha, JCIT

Section 11Section 11(6)Section 143(3)Section 32

…आयकर अपील"य अ"धकरण, “ए” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A.No.1035/Mds/2017 "नधा"रण वष"/Assessment Year:2013-14 M/s. Mepco Schlenk Engineering The Deputy Commissioner of College Committee, Mepco Nagar, Vs. Income Tax [Exemptions], Amathur (via), Sivakasi 626 005. Coimbatore. [PAN: AAATM4053H] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से/Respond…

Official Liquidator of

CA/11/2018HC Karnataka17 Jan 2018

Bench: A.S.BOPANNA

Section 11Section 15Section 260Section 32Section 70

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 30TH DAY OF AUGUST 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.11 OF 2018 BETWEEN: 1. Pr.Commissioner of Income Tax (Exemptions) Bengaluru. 2. The Assistant Commissioner of Income Tax (Exemptions) Circle-1(1), Bengaluru. …Appellants (By Mr.Sanmathi E I, Adv.) AND: M/s. Karnataka Water & Sanitation Pooled Fund, Silver Jubilee Block, 2nd floor, Unity Building Annexe, 3rd cross, Mission Road, Bengaluru. …Respondent (By Mr.S.Parthasarat…

The ITO, (Exemptions), Palanpur vs. The Banaskantha District Kelvani Mandal, Palanpur

ITA 966/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad05 Jan 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

For Appellant: Shri V.K. Singh, Sr. D.RFor Respondent: Shri Manthan S. Khokani, AR

Section 11Section 11(1)(a)Section 12ASection 28Section 29Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. Nos: 02 & 03/AHD/2015 & ITA No. 966/AHD/2015 (Assessment Years: 2006-07, 2008-09 & 2009-10) The I.T.O. (Exemptions) V/S The Banaskantha District Palanpur (B.K) Kelvani Mandal C/o. College Campus Opp. S.T. Workhsop Palanpur Dist: Banaskantha (Appellant) (Respondent) PAN: AAATB1553H Appellant by : Shri V.K. Singh, Sr. D.R. Respondent by : Shri Manthan S. Khokani, AR (आदेश)/ORDER Date of hearing : 02 -01-2018 Date of Pronouncement : 05 -01-2018 PER N.K.…

ITO (E) 2(3), Mumbai vs. Sadhu Vaswani Mission Bombay, Mumbai

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

ITA 4144/MUM/2017[2013-14]Status: DisposedITAT Mumbai29 Dec 2017AY 2013-14

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.4144/Mum/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Ito(E)-2(3), Sadhu Vaswani Mission बनाम/ Room No. 513, Piramal Chambers, 13/14, Geetanjali, Lal Baug, Parel Mumbai-400 012 Behind Radio Club, Colaba, Vs. Mumbai-400 005 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacts 1706 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. N. Hemlatha ""यथ" क" ओर से/Respondent By : Shri M. Subramanian

For Appellant: Ms. N. HemlathaFor Respondent: Shri M. Subramanian

Section 32Section 77

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.4144/Mum/2017 ("नधा"रण वष" / Assessment Year: 2013-14) ITO(E)-2(3), Sadhu Vaswani Mission बनाम/ Room No. 513, Piramal Chambers, 13/14, Geetanjali, Lal Baug, Parel Mumbai-400 012 Behind Radio Club, Colaba, Vs. Mumbai-400 005 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACTS 1706 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Ms. N. Hemlatha ""यथ" क" ओर से/Respondent by : Shri M.…

ITO (E) 1(4), Mumbai vs. Kherwadi Social Welfare Association, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4039/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Dec 2017AY 2012-13

Bench: Shri R.C.Sharma, Am Ito (E) 1(4) Vs. Kherwadi Social Welfare Association R.No.507, 5Th Floor Parishramalaya, Piramal Chambers Kherwadi, Bandra (W) Lalbaug, Mumbai – 400 012 Mumbai – 400 051 Pan/Gir No. Aaatm5552F (Appellant) .. (Respondent) Assessee By None Revenue By Ms. M. Hemalatha

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ITO (E) 1(4) Vs. Kherwadi Social Welfare Association R.No.507, 5th Floor Parishramalaya, Piramal Chambers Kherwadi, Bandra (W) Lalbaug, Mumbai – 400 012 Mumbai – 400 051 PAN/GIR No. AAATM5552F (Appellant) .. (Respondent) Assessee by None Revenue by Ms. M. Hemalatha Date of Hearing 05/10/2017 Date of Pronouncement 29/12/2017 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 24/03/2017 for A.Y.2012-13, in the matter of order passed u/s.143(3) of the IT Ac…

ACIT (Exemption) - 1(1), Mumbai vs. Goregaon Sports Club, Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 2141/MUM/2016[2004-05]Status: DisposedITAT Mumbai06 Dec 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: Haresh P. Sheth, ARFor Respondent: V. Vidhyadhar, DR

Section 11Section 11(1)(a)Section 143(3)Section 260

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 2140/Mum/2016 (A.Y. 2005-06) The Assistant Commissioner Goregaon Sports Club of Income Tax (Exemption)- Chincholi Bunder, Linking 1(1), Road, Opp. Swagat Park, Vs. 506, 5th Floor, Piramal Malad (West), Chambers, Lalbaug, Mumbai-400 064 Mumbai-400 012 Appellant .. Respondent PAN No. AAATG0279P Revenue by : V. Vidhyadhar, DR Assessee by : Haresh P. Sheth, AR Date of hearing: 04-12-2017 Date of pronouncement : 06-12-2017 O R D E R PER MAHAVIR SINGH, JM: These two appeals by the Revenue are arisi…

ACIT (Exemption) - 1(1), Mumbai vs. Goregaon Sports Club, Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 2140/MUM/2016[2005-06]Status: DisposedITAT Mumbai06 Dec 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: Haresh P. Sheth, ARFor Respondent: V. Vidhyadhar, DR

Section 11Section 11(1)(a)Section 143(3)Section 260

ITO(E), Jaipur vs. Mayura Shiksha Samiti, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 1092/JPR/2016[2012-13]Status: DisposedITAT Jaipur27 Oct 2017AY 2012-13

For Appellant: Shri S.S. Shekhawat, CAFor Respondent: Smt. Poonam Rai, DCIT - DR fu/kZkfjrh dh vksj ls@

Section 11Section 13(2)(c)Section 13(3)Section 2

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 1092/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke The ITO (E) M/s. Mayura Shiksha Samiti Vs. Ward- 1 Naila House, Moti Doongri Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATM 1725 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by :Smt. Poonam Rai, DCIT - DR fu/kZkfjrh dh vksj ls@Assessee by: Shri S.S. Shekhawat, CA lquokbZ dh rkjh[k@ Date of Hearing : 23/…

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 (E)-2(1), Mumbai vs. Mandke Foundation, Mumbai

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

ITA 4108/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2017AY 2012-13

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 4108/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. Cit (Exemptions)-2(1), Mandke Foundation बनाम/ Room No. 519, 5Th Floor, Rao Saheb Achutrao Patwardhan Piramal Chambers, Lalbaug, Marg, Four Bunglows, Vs. Lower Parel, Mumbai-400 012 Andheri (W), Mumbai-400 053 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aatm 4557 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri N. Hemalatha ""यथ" क" ओर से/Respondent By : Shri Jitendra Sanghavi सुनवाई क" तार"ख / : 09.10.2017 Date Of Hearing घोषणा क" तार"ख / : 10.10.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Is An Appeal By The Revenue Directed Against The Order By The Commissioner Of Income Tax (Appeals), Mumbai (‘Cit(A)’ For Short) Dated 08.03.2017, Pertaining To The Assessment Year (A.Y.) 2012-13. 2. The Grounds Of Appeal Read As Under: 1. "Whether On The Facts Of The Case & In Law The Id.Cit(A) Erred In Aliening The Appeal Of The Assessee On Account Of Disallowing Depreciation On Fixed Assets Of Rs.60,92,65,396/- In Contravention Of The Decision Of Escorts

For Appellant: Shri N. HemalathaFor Respondent: Shri Jitendra Sanghavi

Section 11Section 32

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4108/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. CIT (Exemptions)-2(1), Mandke Foundation बनाम/ Room No. 519, 5th Floor, Rao Saheb Achutrao Patwardhan Piramal Chambers, Lalbaug, Marg, Four Bunglows, Vs. Lower Parel, Mumbai-400 012 Andheri (W), Mumbai-400 053 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AATM 4557 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri N. He…

DCIT (E)-2(1), Mumbai vs. Santacruz Residents Association, Mumbai

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

ITA 4103/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2017AY 2012-13

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 4103/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. Cit (Exemptions)-2(1), The Santacruz Residents Room No. 519, 5Th Floor, Association बनाम/ Piramal Chambers, Lalbaug, Bcj Hospital & Asha Parekh Lower Parel, Mumbai-400 012 Research Centre, Corner Of S. V. Vs. Road, Tilak Road, Santacruz (W), Mumbai-400 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaats 8214 L (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri/Smt. N. Hemalatha ""यथ" क" ओर से/Respondent By : None सुनवाई क" तार"ख / : 09.10.2017 Date Of Hearing घोषणा क" तार"ख / : 10.10.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Is An Appeal By The Revenue Is Arising Out Of The Order Of The Learned Commissioner Of Income Tax (Appeals)-1, Mumbai (‘Cit(A)’ For Short) Dated 14.03.2017, Pertaining To The Assessment Year (A.Y.) 2012-13. 2. The Grounds Of Appeal Read As Under: 1. "Whether On The Facts Of The Case & In Law The Ld.Cit(A) Erred In Allowing The Appeal Of The Assessee On Account Of Disallowing Depreciation On Fixed Assets Of Rs.73,31,8077- In Contravention Of The Decision Of Escorts Ltd.

For Appellant: Shri/Smt. N. HemalathaFor Respondent: None

Section 11Section 32

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4103/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Dy. CIT (Exemptions)-2(1), The Santacruz Residents Room No. 519, 5th Floor, Association बनाम/ Piramal Chambers, Lalbaug, BCJ Hospital and Asha Parekh Lower Parel, Mumbai-400 012 Research Centre, Corner of S. V. Vs. Road, Tilak Road, Santacruz (W), Mumbai-400 054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAATS 8214 L (अपीलाथ" /Appellant) (""यथ" / Responde…

ITO (E) 2(3), Mumbai vs. Kutchi Kadva Ptidar Gnyati Trust Fund, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3308/MUM/2017[2013-14]Status: DisposedITAT Mumbai09 Oct 2017AY 2013-14

Bench: Shri R.C.Sharma, Am Ito (E) 2 (3) Vs. Kutchi Kadva Patidar R.No.513, Gnyati Trust Fund Piramal Chamber, Patidar Wadi, Lbs Marg Lalbaug, Lower Parel Ghatkopar (W) Mumbai – 400 012 Mumbai – 400 086 Pan/Gir No. Aacts0647K Appellant) Respondent) ..

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ITO (E) 2 (3) Vs. Kutchi Kadva Patidar R.No.513, Gnyati Trust Fund Piramal Chamber, Patidar Wadi, LBS Marg Lalbaug, Lower Parel Ghatkopar (W) Mumbai – 400 012 Mumbai – 400 086 PAN/GIR No. AACTS0647K Appellant) Respondent) .. Revenue by Shri Ram Tiwari Assessee by Shri Apurva R. Shah Date of Hearing 27/09/2017 Date of Pronouncement 09/10/2017 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 27/02/2017 for the A.Y.2013-14 in the matter of order passed u/s…

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…

ITO (E) 2(3), Mumbai vs. Mahavir Jain Charitakalyan Ratanashram, Mumbai

In the result appeal of Revenue is dismissed

ITA 1604/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Sept 2017AY 2008-09

Bench: Shri R.C.Sharma, Am Ito (E) 2(3) Vs. Mahavir Jain Charitakalyan R.No.513, Piramal Chamber Ratanashram, Lalbaug, Parel 2/34, Minerva Building Mumbai – 400 012 19, Madhavdas Pasta Road Dadar (C.R.) Mumbai – 400 019 Pan/Gir No. Aaats7929L Appellant) .. Respondent)

Section 11Section 11(1)(a)Section 13Section 143(3)Section 28

…same relying on the Supreme Court decision in the case of Escorts Ltd. v/s. Union of India 199 ITR 43. Further, after relying on the above Supreme Court decision, Hon'ble Bombay High Court in the case of CIT vs. institute of Banking Personnel Selection (IBPS) 131 Taxmann 386 (Bom.) has held as under:- "In the present case, the Assessing Officer did not allow carry forward of the excess of expenditure to be set off against the surplus of the subsequent years on the ground that in the case of a Charitable Trust, their income was assessable under self-contained code mentioned in section u to section 13 of the Income…

ITO (E), New Delhi vs. Management Development Institute, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 750/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Sept 2017AY 2009-10

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 11Section 12ASection 13(1)(c)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA No.-750/Del/2014 (Assessment Year: 2009-10) ITO (E) vs Management Development Institute Trust Ward-IV IFCI Tower, 14th Floor, New Delhi. 61, Nehru Place, New Delhi. AAATM0612L Assessee by Sh. Sumant Chadha, CA Revenue by Sh. Pradeep Kumar, Sr. DR Date of Hearing 04.09.2017 Date of Pronouncement 19.09.2017 ORDER PER SHRI K.N. CHARY, JUDICIAL MEMBER This is an appeal challenging the order dated 12.11.2013 in appeal no. 399/2011-12 passed by the Ld. Commissioner…

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…

DCIT (E) 2(1), Mumbai vs. Sudhir Madhavji Lall Welfare & Educationaltrust, Mumbai

In the result, appeal of Revenue is dismissed

ITA 824/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 May 2017AY 2012-13

Bench: Shri R.C.Sharma, Am Dcit (E) 2 (1), Mumbai – Vs. Shri Sudhir Madhavji Lall 400 012 Welfare & Educational Trust, 3/6A Filka Building Trust Daftary Road, Malad (West), Mumbai – 400 097 Pan/Gir No. Aaets9844F Appellant) Respondent) ..

Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM DCIT (E) 2 (1), Mumbai – Vs. Shri Sudhir Madhavji Lall 400 012 Welfare & Educational Trust, 3/6A Filka Building Trust Daftary Road, Malad (West), Mumbai – 400 097 PAN/GIR No. AAETS9844F Appellant) Respondent) .. Revenue by Shri A.K.Kardam Assessee by Shri Anant N Pai Date of Hearing 09/05/2017 Date of Pronouncement 09/05/2017 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 17/11/2016 for the A.Y.2012-13 in the matter of order passed u/s.143(3) of the…

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…