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

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

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

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

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

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

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. 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

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

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

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

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. ARHAM MITRA MANDAL,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS)-WARD-1, BANGALORE

In the result, appeal filed by the assessee is allowed for statistical purposes

section 119(2)(b) of the Act on 22.09.2023. It is a settled\nlaw that the time taken for pursuing the remedy before another appellate forum is\nto be excluded for the purpose of computation of period of limitation for filing an\nappeal. In this context, we rely on the following judicial pronouncements :\ni) Union Carbide India

M/S. SRINIVAS INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,MANGALROE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

charitable purposes and not for purposes of profit and no part of the same will go directly or indirectly to any of the beneficiaries of the society or anybody specified in section 13[3] of the Income-tax Act, 1961; the approval granted shall be subject to the provision of [6] proviso to section 143[3]; [7] the approval shall

M/S STAR METALLICS & POWER PVT LTD ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojariandshri George George Kassessment Year : 2013-14

charitable or religious purposes or by an institution established wholly or partly for such purposes 39[or by an association or institution referred to in clause (21) or clause (23)11, or by a fund or trust or institution referred to in sub-clause (iv) or sub- clause (v) 41[or by any university or other educational institution referred

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

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

Section 11(1)(a) in the previous years? 2 Whether on facts and in circumstances of the case, the Ld CIT(A) erred in admitting a ground regarding set off of excess expenditure over income when the ground does not arise from the order of the Assessing Officer and no claim has been made in the Returns of Income

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

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

Section 11(1)(a) in the previous years? 2 Whether on facts and in circumstances of the case, the Ld CIT(A) erred in admitting a ground regarding set off of excess expenditure over income when the ground does not arise from the order of the Assessing Officer and no claim has been made in the Returns of Income

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

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

Section 11(1)(a) in the previous years? 2 Whether on facts and in circumstances of the case, the Ld CIT(A) erred in admitting a ground regarding set off of excess expenditure over income when the ground does not arise from the order of the Assessing Officer and no claim has been made in the Returns of Income

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

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

Section 11(1)(a) in the previous years? 2 Whether on facts and in circumstances of the case, the Ld CIT(A) erred in admitting a ground regarding set off of excess expenditure over income when the ground does not arise from the order of the Assessing Officer and no claim has been made in the Returns of Income

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

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

Section 11(1)(a) in the previous years? 2 Whether on facts and in circumstances of the case, the Ld CIT(A) erred in admitting a ground regarding set off of excess expenditure over income when the ground does not arise from the order of the Assessing Officer and no claim has been made in the Returns of Income

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

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

Section 11(1)(a) in the previous years? 2 Whether on facts and in circumstances of the case, the Ld CIT(A) erred in admitting a ground regarding set off of excess expenditure over income when the ground does not arise from the order of the Assessing Officer and no claim has been made in the Returns of Income

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

charitable\ntrust incorporated under section 25 of the companies Act 1956\ncorresponding to section 8 of the companies Act 2013. The assessee\ntrust was granted registration under section 12AA of the Act, which was\nsubsequently migrated to section 12AB of the Act as per the amended\nprovisions introduced by the Finance Act, 2020. The assessee operates\neducational institutions, including schools

M/S URSULINE FRANCISCAN CONGREGATION ,MANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-1 , MANGALORE

In the result, the appeal filed by the assessee is treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2012-13

Section 11(1)(a) of the Act, even though the Memorandum of Trust of the Appellant contained clauses providing for such investment in fixed deposits and also the funds from the same were utilized towards the objects of the Appellant-Trust.” 2. The above said grounds give rise to following two issues:- (a) Rejection of claim to allow deduction

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

charitable\ntrust incorporated under section 25 of the companies Act 1956\ncorresponding to section 8 of the companies Act 2013. The assessee\ntrust was granted registration under section 12AA of the Act, which was\nsubsequently migrated to section 12AB of the Act as per the amended\nprovisions introduced by the Finance Act, 2020. The assessee operates\neducational institutions, including schools

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

In the result, appeal of the assessee is allowed

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

2. The appellant is a public charitable institution registered as a society under the Mysore Societies Registration Act and it carries on educational activities for the homeless and orphaned boys and activities for the relief of the poor. The return of income for AY 2011-12 was filed on 12.03.2012 declaring a total income of Rs.’nil’. The only substantive