St. Ann's Home for Aged v. ITO

10 TTJ 144Income Tax Appellate Tribunal#13170 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2015 to 2020.

Judgments citing St. Ann's Home for Aged v. ITO

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

…us donations made with specific directions will not be treated as income of the Trust or institution. The appellant places its reliance on the Hon'ble Co-Ordinate Bench of Bangalore Tribunal decision in the case of St. Ann's Home for Aged Vs. ITO, reported in 10 TTJ 144. [ix] It is submitted that the voluntary contributions received for a specific purpose cannot be regarded as income, as they do not fall within the ambit of the provisions of section 2[24][iia] of the Act. It is submitted that the principles relating to capital versus revenue have to be considered and the capital receipts cannot be treated as inco…

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

…us donations made with specific directions will not be treated as income of the Trust or institution. The appellant places its reliance on the Hon'ble Co-Ordinate Bench of Bangalore Tribunal decision in the case of St. Ann's Home for Aged Vs. ITO, reported in 10 TTJ 144. [ix] It is submitted that the voluntary contributions received for a specific purpose cannot be regarded as income, as they do not fall within the ambit of the provisions of section 2[24][iia] of the Act. It is submitted that the principles relating to capital versus revenue have to be considered and the capital receipts cannot be treated as inco…

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

…us donations made with specific directions will not be treated as income of the Trust or institution. The appellant places its reliance on the Hon'ble Co-Ordinate Bench of Bangalore Tribunal decision in the case of St. Ann's Home for Aged Vs. ITO, reported in 10 TTJ 144. [ix] It is submitted that the voluntary contributions received for a specific purpose cannot be regarded as income, as they do not fall within the ambit of the provisions of section 2[24][iia] of the Act. It is submitted that the principles relating to capital versus revenue have to be considered and the capital receipts cannot be treated as inco…

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

…us donations made with specific directions will not be treated as income of the Trust or institution. The appellant places its reliance on the Hon'ble Co-Ordinate Bench of Bangalore Tribunal decision in the case of St. Ann's Home for Aged Vs. ITO, reported in 10 TTJ 144. [ix] It is submitted that the voluntary contributions received for a specific purpose cannot be regarded as income, as they do not fall within the ambit of the provisions of section 2[24][iia] of the Act. It is submitted that the principles relating to capital versus revenue have to be considered and the capital receipts cannot be treated as inco…

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

…us donations made with specific directions will not be treated as income of the Trust or institution. The appellant places its reliance on the Hon'ble Co-Ordinate Bench of Bangalore Tribunal decision in the case of St. Ann's Home for Aged Vs. ITO, reported in 10 TTJ 144. [ix] It is submitted that the voluntary contributions received for a specific purpose cannot be regarded as income, as they do not fall within the ambit of the provisions of section 2[24][iia] of the Act. It is submitted that the principles relating to capital versus revenue have to be considered and the capital receipts cannot be treated as inco…

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

…us donations made with specific directions will not be treated as income of the Trust or institution. The appellant places its reliance on the Hon'ble Co-Ordinate Bench of Bangalore Tribunal decision in the case of St. Ann's Home for Aged Vs. ITO, reported in 10 TTJ 144. [ix] It is submitted that the voluntary contributions received for a specific purpose cannot be regarded as income, as they do not fall within the ambit of the provisions of section 2[24][iia] of the Act. It is submitted that the principles relating to capital versus revenue have to be considered and the capital receipts cannot be treated as inco…

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)

…okkaligara Sangha. learned CIT (Appeals) disposed off these appeals by way of a common order dt.20.8.2013 and allowed the assessee's appeals by following the decision of a co-ordinate bench of the ITAT, Bangalore in the case of St.Anns Home for the Aged V ITO 10 TTJ 144 relied on by the assessee. The issue that was considered by the learned CIT (Appeals) in these appeals was whether the voluntary contributions received from the specific purpose of construction of ‘Kalyana Mantap’ is falling within the definition of income under Section 2(24)(iia) of the Act. 3. Aggrieved by the common order of the CIT (Appeals),…

St. Ann's Home for Aged v. ITO (10 TTJ 144) — Cited in 7 Judgments | BharatTax