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113 results for “charitable trust”+ Penaltyclear

Sorted by relevance

Karnataka269Chennai185Mumbai184Delhi164Bangalore113Ahmedabad78Hyderabad76Pune67Jaipur62Chandigarh47Cochin40Allahabad33Lucknow31Kolkata29Amritsar22Visakhapatnam15Indore13Rajkot10Cuttack9Jodhpur9Nagpur8Guwahati7Raipur7Surat6SC6Agra5Telangana4Varanasi4Patna4Kerala1Rajasthan1Dehradun1Punjab & Haryana1Ranchi1

Key Topics

Section 12A95Section 1188Section 271(1)(c)65Section 143(3)62Addition to Income62Section 153C54Penalty52Charitable Trust49Exemption44Section 153A

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

Showing 1–20 of 113 · Page 1 of 6

42
Section 27441
Section 13226

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. SRI. BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA, BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), , BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

M/S.NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , , MANGALORE

In the result, both the appeals of the assessee are allowed

ITA 552/BANG/2018[2009-10]Status: DisposedITAT Bangalore16 Oct 2020AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143Section 143(3)Section 147Section 148Section 151

charitable activities of helping the rural poor by forming Self Help Groups (SHG) and providing them with financial and other assistance. The assessee had filed Return of Income on 29/09/2009 declaring NIL income after claiming exemption under Section 11 of the Act and thereafter assessment was completed by the Assessing Officer under Section 143(3) of the Act dt.25.11.2011 accepting

M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE

In the result, both the appeals of the assessee are allowed

ITA 553/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Oct 2020AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143Section 143(3)Section 147Section 148Section 151

charitable activities of helping the rural poor by forming Self Help Groups (SHG) and providing them with financial and other assistance. The assessee had filed Return of Income on 29/09/2009 declaring NIL income after claiming exemption under Section 11 of the Act and thereafter assessment was completed by the Assessing Officer under Section 143(3) of the Act dt.25.11.2011 accepting

ELECTRONIC CITY INDUSTRIES ASSOCIATION,BANGALORE vs. DCIT, BANGALORE

In the result, assessee's appeals for Assessment Year 2011-12 is allowed as indicated above & revenue’s cross appeal is dismissed

ITA 654/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Feb 2018AY 2011-12

Bench: Shri Jason P Boaz & Shri Laliet Kumar

For Appellant: Shri Sudhir Prabhu, CAFor Respondent: Shri P.V. Pradeep Kumar, CIT (D.R)
Section 11Section 12ASection 143(1)Section 143(3)Section 2(15)

trust is that it exists for the ‘advancement of any other object of public utility’ and the fact that the assessee was granted registration under Section 12A of the Act after examination of its objects and activities is sufficient to come to this conclusion. The question for consideration before us is whether the proviso

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1076/BANG/2024[2021-2022]Status: DisposedITAT Bangalore18 Feb 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

trust or were in the nature of interest and penalties, which are also not related to any charitable purpose. 11. Being

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1075/BANG/2024[2020-21]Status: DisposedITAT Bangalore18 Feb 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

trust or were in the nature of interest and penalties, which are also not related to any charitable purpose. 11. Being

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

ITA 2604/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Dec 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

penalty proceedings. The assessee also relied on the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

ITA 357/BANG/2019[2013-14]Status: DisposedITAT Bangalore20 Dec 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

penalty proceedings. The assessee also relied on the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

ITA 2605/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

penalty proceedings. The assessee also relied on the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

ITA 2606/BANG/2018[2015-16]Status: DisposedITAT Bangalore20 Dec 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

penalty proceedings. The assessee also relied on the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 51/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Mar 2022AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

Charitable Public Trust in T.C (A) Nos. 1052 to 1058 of 2014 dated 24.3.2015. 20.1 The Ld CIT(A) was convinced with the contentions of the assessee and accordingly deleted the disallowance with the following observations:- “The contentions of the ARs are carefully considered and it is an admitted fact that the cash seizure is effected from the residence

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 52/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Mar 2022AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

Charitable Public Trust in T.C (A) Nos. 1052 to 1058 of 2014 dated 24.3.2015. 20.1 The Ld CIT(A) was convinced with the contentions of the assessee and accordingly deleted the disallowance with the following observations:- “The contentions of the ARs are carefully considered and it is an admitted fact that the cash seizure is effected from the residence