Indore). (iv) Improvement Trust v. CIT, Bhatirda

41 Taxmann.com 403Reported decision2014#4869 most cited

What is Indore). (iv) Improvement Trust v. CIT, Bhatirda authority for?

The activities of an assessee can be regarded as charitable in nature, entitling them to the benefits of Section 11 of the Act, provided the facts and circumstances are identical to prior tribunal decisions.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Improvement Trust v CIT Bhatirda · Section 11 · Charitable activities · Section 12A · Cancellation of registration · Section 2(15) · General public utility

Sections most often in play

Section 11Section 12Section 13(8)Section 2(15)Section 10(20A)Section 12ASection 260ASection 37

Issues it is cited on

section 4(3)advancement of general public utilitysection 205section 10(20a)section 36(1)(v)section 10(23c)(iv)section 13(8)section 2(13)proviso to section 2(15)section 12a(2)section 52cancellation of registration

Judgments citing Indore). (iv) Improvement Trust v. CIT, Bhatirda

ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 242/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 May 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 241/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS)CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 240/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2596/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Mar 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3 , BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2595/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER(EXEMPTION), WARD-3, BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2594/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2593/BANG/2024[2012-13]Status: DisposedITAT Bangalore24 Mar 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3, BANGALORE

In the result, the appeal of the assessee is hereby allowed

ITA 1353/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…. UOI in ITA No.164/2012, CMA/2/2012 (J & K High Court); (ii) Punjab Urban Planning and Development Authority (103 TTJ 98) (ITAT – Chandigarh); (iii) Indore Development Authority – ITA No.366/Ind/2008 (ITAT – Indore). (iv) Improvement Trust Vs. CIT, Bhatirda (41 Taxmann.com 403) (ITAT – Amritsar). 10. In view of the aforesaid decision of the Tribunal, we are of the view that the assessee’s activities have to be regarded as charitable in nature. The facts and circumstances under which the Tribunal decided the aforesaid issue and the basis of the conclusions in AY 12-13 and the AY 13-14 & 14-15, which are the AYs i…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, , BANGALORE

In the result, the appeal of the assessee is hereby allowed

ITA 1352/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Jan 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…y Vs. UOI in ITA No.164/2012, СМА/2/2012 (J & K High Court); (ii) Punjab Urban Planning and Development Authority (103 TTJ 98) (ITAT – Chandigarh); (iii) Indore Development Authority ITA No.366/Ind/2008 (ITAT Indore). (iv) Improvement Trust Vs. CIT, Bhatirda (41 Taxmann.com 403) (ITAT - Amritsar). 10. In view of the aforesaid decision of the Tribunal, we are of the view that the assessee's activities have to be regarded as charitable in nature. The facts and circumstances under which the Tribunal decided the aforesaid issue and the basis of the conclusions in AY 12-13 and the AY 13-14 & 14-15, which are the AYs…

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-1, RAMNAGAR

ITA 1056/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…y Vs. UOI in ITA No.164/2012, СМА/2/2012 (J & K High Court); (ii) Punjab Urban Planning and Development Authority (103 TTJ 98) (ITAT – Chandigarh); (iii) Indore Development Authority ITA No.366/Ind/2008 (ITAT Indore). (iv) Improvement Trust Vs. CIT, Bhatirda (41 Taxmann.com 403) (ITAT - Amritsar). 10. In view of the aforesaid decision of the Tribunal, we are of the view that the assessee's activities have to be regarded as charitable in nature. The facts and circumstances under which the Tribunal decided the aforesaid issue and the basis of the conclusions in AY 12-13 and the AY 13-14 & 14-15, which are the AYs i…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

BANGALORE DEVELOPMENT AUTHORITY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CIRCLE -1, BANGALORE

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1971/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Jun 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

BANGALORE DEVELOPMENT AUTHORITY,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CIRCLE - 1, BANGALORE

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1970/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

DEPUTY COMMISSIONER OF INCOME -TAX(E), CIRCLE - 1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1969/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

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Indore). (iv) Improvement Trust v. CIT, Bhatirda (41 Taxmann.com 403) — Cited in 24 Judgments | BharatTax