J.B. Educational Society v. ACIT

159 TTJ 234Income Tax Appellate Tribunal#8795 most cited

What is J.B. Educational Society v. ACIT authority for?

Voluntary contributions received for specific purposes cannot be considered as income. Such corpus collections should not be treated as income for tax purposes.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2020.

Also referred to as

J.B. Educational Society v. ACIT · voluntary contributions · specific purposes · not income · corpus collections · taxability · Hyderabad Tribunal · charitable income

Judgments citing J.B. Educational Society v. ACIT

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1764/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ant placed reliance on the following decisions in support of its case, which were considered by this Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1763/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ant placed reliance on the following decisions in support of its case, which were considered by this Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ant placed reliance on the following decisions in support of its case, which were considered by this Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ant placed reliance on the following decisions in support of its case, which were considered by this Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ant placed reliance on the following decisions in support of its case, which were considered by this Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ant placed reliance on the following decisions in support of its case, which were considered by this Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the…

Sri Markandeya Maharshi Padmashali Gurupeeta Maha Samsthana, Bangalore vs. The Income Tax Officer (Exemption) Ward-3, Bangalore

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 277/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Feb 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…cited / placed reliance on several decisions of various benches of the ITAT, wherein it has been held that voluntary contributions received for specific purposes cannot be considered as income. 5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another co- ordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the…

Sri Markandeya Maharshi Padmashali Gurupeeta Maha Samsthana, Bangalore vs. The Income Tax Officer (Exemption) Ward-3, Bangalore

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 274/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Feb 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…cited / placed reliance on several decisions of various benches of the ITAT, wherein it has been held that voluntary contributions received for specific purposes cannot be considered as income. 5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another co- ordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the…

ACIT, Exemptions, Vijayawada vs. Sri Prakasha Educational Society, Tunii

In the result, all the appeals filed by the revenue for the

ITA 467/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…cited / placed reliance on several decisions of various benches of the ITAT, wherein it has been held that voluntary contributions received for specific purposes cannot be considered as income. 5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another coordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the o…

ACIT, Vijayawada vs. Sri Prakash Educational Society, Tuni

In the result, all the appeals filed by the revenue for the

ITA 465/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…cited / placed reliance on several decisions of various benches of the ITAT, wherein it has been held that voluntary contributions received for specific purposes cannot be considered as income. 5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another coordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the o…

ACIT, (Exemptions), Exemptions Circle, Vijayawada vs. Sri Prakash Educational Society, Tuni

In the result, all the appeals filed by the revenue for the

ITA 382/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…cited / placed reliance on several decisions of various benches of the ITAT, wherein it has been held that voluntary contributions received for specific purposes cannot be considered as income. 5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another coordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the o…

ITO, Hassan vs. M/S Vokkaligara Sangha, Belur

In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes

ITA 281/BANG/2014[2005-06]Status: DisposedITAT Bangalore14 Aug 2015AY 2005-06

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri V. Srinivasan, C.A
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(24)(iia)

…cited / placed reliance on several decisions of various benches of the ITAT, wherein it has been held that voluntary contributions received for specific purposes cannot be considered as income. 5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another co- ordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the…

J.B. Educational Society v. ACIT (159 TTJ 234) — Cited in 12 Judgments | BharatTax