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136 results for “charitable trust”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai412 Karnataka247 Bangalore136 Delhi134 Ahmedabad96 Pune67 Jaipur58 Kolkata50 Chandigarh48 Chennai36 Cochin32 Hyderabad30 Visakhapatnam27 Lucknow24 Cuttack21 Surat16 Amritsar16 Indore13 Allahabad10 Rajkot9 Nagpur9 Telangana9 Raipur7 Varanasi6 Jodhpur4 SC3 Ranchi3 Guwahati2 Dehradun2 Patna2 Punjab & Haryana1 T.S. THAKUR ROHINTON FALI NARIMAN1 Orissa1 Andhra Pradesh1 Agra1

Key Topics

Section 11138 Section 12A82 Exemption79 Section 11(1)(a)57 Charitable Trust50 Carry Forward of Losses46 Section 143(3)40 Depreciation39 Set Off of Losses38

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

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

ITA 1787/BANG/2016[2010-11]Status: DisposedITAT Bangalore29 Nov 2017AY 2010-11

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)

Section 11Section 11(1)(a)Section 70

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

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

Showing 1–20 of 136 · Page 1 of 7

Addition to Income37

Section 2(15)36

ITA 1786/BANG/2016[2009-10]Status: DisposedITAT Bangalore29 Nov 2017AY 2009-10

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)

Section 11Section 11(1)(a)Section 70

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

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

ITA 1788/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2017AY 2011-12

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)

Section 11Section 11(1)(a)Section 70

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

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

ITA 1789/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2017AY 2012-13

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)

Section 11Section 11(1)(a)Section 70

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

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

ITA 1785/BANG/2016[2008-09]Status: DisposedITAT Bangalore29 Nov 2017AY 2008-09

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)

Section 11Section 11(1)(a)Section 70

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

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

ITA 1790/BANG/2016[2013-14]Status: DisposedITAT Bangalore29 Nov 2017AY 2013-14

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)

Section 11Section 11(1)(a)Section 70

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

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)

loss of an earlier year being set off against the profit of a subsequent year. The object of the religious and ITA No.884/B/16 26 charitable trust can only he achieved by incurring expenditure and in order to incur that expenditure, the trust should have an income. So long as the expenditure incurred is on religious or charitable purposes

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)

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

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)

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

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)

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

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)

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

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)

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

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)

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

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)

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

THE JYOTHI SEVA SOCIETY OF BANGALORE,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the assessee's appeal for Assessment Year 2007-08 is allowed

ITA 312/BANG/2015[2007-08]Status: DisposedITAT Bangalore24 Sept 2015AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri S.K. Agarwala, JCIT (D.R)

Section 12ASection 143(3)

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

M/S FRANCISCAN SERVICE SOCIETY,BANGALORE vs. DYT,D,I,T,, BANGALORE

In the result, the assessee's appeal for Assessment Year 2011-12 is allowed

ITA 316/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Jul 2015AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, JCIT (D.R)

Section 12ASection 143(3)

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

M/S KARNATAKA FRANSALIAN SOCIETY,BANGALORE vs. DDIT, BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 972/BANG/2015[2011-12]Status: DisposedITAT Bangalore18 Nov 2015AY 2011-12

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T.A No.972/Bang/2015 (Assessment Year : 2011-12) M/S. Karnataka Fransalian Society, “Vinayalaya”, P. B. No.5557, Malleswaram West, Bangalore 560 084 .. Appellant Pan : Aaatk1206E V. Deputy Commissioner Of Income-Tax (Exemption), Circle -17(2), Bangalore .. Respondent Assessee By : Shri. Suresh Muthukrishnan, Ca Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 16.11.2015 Pronounced On : 18.11.2015 O R D E R Per Abraham P. George:

For Appellant: Shri. Suresh Muthukrishnan, CAFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

Section 10(23)(c)Section 11Section 12ASection 154Section 28

charitable trust is not assessable under the head profit and gains of the business u/s.28 for which provision the benefit of carry forward loss

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, MANGALURU vs. M/S. T.A. PAI MANAGEMENT INSTITUTE,, MANGALURU

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 2688/BANG/2017[2010-11]Status: DisposedITAT Bangalore12 Jun 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boazi.T. A. No.2688/Bang/2017 (Assessment Year : 2010-11) The Assistant Commissioner Of Vs. M/S. T. A. Pai Management Institute, Income-Tax (Exemptions), Post Box No.9, Circle–1, 80 Badagabettu, Manipal, Mangalore. Pan : Aaatt 2248 R Appellant Respondent Revenue By : Shri. Pradeep Kumar, Cit Assessee By : Shri. M. Sridhar Kamath, Ca Date Of Hearing : 29.04.2019 Date Of Pronouncement : 12.06.2019 O R D E R

For Appellant: Shri. M. Sridhar Kamath, CAFor Respondent: Shri. Pradeep Kumar, CIT

Section 10Section 10(2)Section 11(1)Section 12ASection 143(3)Section 35Section 35(1)(iv)

loss of an earlier year being set off against the profit of a subsequent year. The object of the religious and charitable trust can only be achieved by incurring expenditure and in order to incur that expenditure, the trust should have an income. So long as the expenditure incurred is on religious or charitable purposes, it is the expenditure properly

M/S SEVASADAN ORPHANAGE AND TRAINING INSTITUTE,BANGALORE vs. DDIT, BANGALORE

In the result, appeal of the assessee is allowed

ITA 971/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raom/S Sevasadan Orphanage & Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner Of Income-Tax (Exemption), Circle – 17(2), Bangalore. . Respondent

For Appellant: Shri S Venkatesan, C.AFor Respondent: Smt. Rukmani Attri, JCIT

Section 11(1)(a)

carry forward of losses was relevant. That, in the case of a charitable trust, there was no provision for carry

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)

Trust. 3. Carry forward and set off of unabsorbed deficit:- 3.1 The learned CIT(A) erred in directing the AO to allow carry forward of unabsorbed deficit, when there is no provision in the Income Tax Act to allow carry forward of such deficit. 3.2 The learned CIT(A) erred in not appreciating that Sections