M/S GOKULA EDUCATION FOUNDATION MEDICAL ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX RANGE-17 , BANGALORE

In the result, appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2011-12

Charitable Trust in 662/Bang/2015, order dated 14/08/2015, Capuchin Friar Services of Society [ITA No.367/Bang/2015], St.Charles Medical Society Nirmal Hospital [ITA No.364/Bang/2015] and Mary Immaculate Society [ITA No.240 & 241 /Bang /2015] which has held that the accumulation of 15% under section 11[1][a] of the Act has to be computed on the gross receipts and not on the net receipts

DY.DIT, BANGALORE vs. MAHARANI LAKSHMI AMMANI COLLEGE TRUST, BANGALORE

In the result, the revenue’s appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

charitable and religious purposes in the subsequent year in which adjustment has been made having regard to the benevolent provisions contained in section 11 of the Act and that such adjustment will have to be excluded from the income of the trust under section 11(1)(a) of the Act. Our view is also supported by the judgment

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. 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

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

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

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

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

ASST. COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. THE NEW CAMBRIDGE EDUCATIONAL TRUST, BANGALORE

In the result, both the appeals of revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

135 ITR 485 (MAD)] [6] Commissioner of Income-Tax v. Market Committee Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court

DCIT, BANGALORE vs. SRI. TARALABALU BRUHANMATT, CHITRADURGA

In the result, the appeal of revenue is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

Charitable Trust (42 ITR (Trib) 583) and DCIT vs. Manipal Academy of Higher Education (44 ITR(Trib) 18 ). 5. Being aggrieved by this order, the revenue is in appeal before us in the present appeal. 6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue

ITO, BANGALORE vs. SHARDDHA TRUST, BANGALORE

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

Charitable Trust (42 ITR (Trib) 583) and DCIT vs. Manipal Academy of Higher Education (44 ITR(Trib) 18 ). 5. Being aggrieved by this order, the revenue is in appeal before us in the present appeal. 6. Ground Nos.1 to 4 challenge the direction of the CIT(A) allowing depreciation as part of application of income of the trust. This issue

ACIT-(E), CIRCLE-1,, BANGALORE vs. M/S. BHAGWAN MAHAVEER MEMORIAL JAIN TRUST, BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarasst. Commissioner Of Income-Tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent Pan:Aaatb 0895 L

Charitable Trust (60 taxmann.com 165)(Bang-Trib.). The CIT(A) allowed the accumulation of 15% of gross receipts and also allowed carry forward of excess application of income to the subsequent years. 5. Being aggrieved by this order, the revenue is in appeal before us in the present appeal. 6. We heard rival submissions and perused the material on record

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

In the result, the appeal filed by the revenue is dismissed

135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli[(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deduction in computing the income of the trust in the year of its acquisition is considered by the Punjab and Haryana High Court

DCIT, UDUPI vs. M/S MANIPAL ACADEMY OF HIGHER EDUCATION, MANIPAL

In the result, the appeal of the revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

135 ITR 485(Mad.) 8. CIT Vs Trustee of H.E.H The Nizam’s Supplemental Religious Endowment Trust 127 ITR 378.(A.P) 10. The learned AR than referred the recent decisions of the co- ordinate bench of this Tribunal dated 20-03-2015 in case of ACIT Vs City Hospital Charitable Trust, Bangalore in ITA No.676(B)/2014 and submitted that

DCIT, BANGALORE vs. M/S PEOPLE'S EDUCATATION SOCIETY, BANGALORE

In the result, the appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.1074/Bang/2016 (Assessment Year : 2011-12) Deputy Commissioner Of Income-Tax (E), Circle -1, Bengaluru .. Appellant V. M/S. Peoples Education Society, 50 Feet Road, Hanumanthanagar, Bsk 1St Stage, Bengaluru 560 050 .. Respondent Pan : Aaatp3955H Assessee By : Shri. Prashanth, C, Ca Revenue By : Shri. Sanjay Kumar, Cit-Iii Heard On : 31.05.2017 Pronounced On : 09.06.2017 O R D E R Per Lalit Kumar:

charitable organization are to be computed on commercial principles, without reference to the heads of income specified under section 14 of the Income Tax Act, 1961. The same should he computed as per the book income and not total income as specified by section 2(45). This proposition is laid down by various judgements of Hon’ble High Courts, namely

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable institutions, social clubs or for charity did not stand to test of commercial expediency - Held, yes - Whether since assessee had not placed any other materials on record in support of their claim of expenditure over community development, so as to apply test of commercial expediency, expenses incurred by assessee for community development was not allowable under section

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable institutions, social clubs or for charity did not stand to test of commercial expediency - Held, yes - Whether since assessee had not placed any other materials on record in support of their claim of expenditure over community development, so as to apply test of commercial expediency, expenses incurred by assessee for community development was not allowable under section

ITO, BANGALORE vs. STRACEY MEMORIAL EDUCATIONAL SOCIETY, BANGALORE

In the result, the appeal filed by the revenue for the assessment year 2011-12 is treated as partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

Charitable Trust (60 taxmann.com 165)(Bang-Trib.). Repayment of hand loan of Rs.64,21,028/- and vehicle loan of Rs.9,07,657/- was allowed as application of income following the law laid down by the Hon’ble Karnataka High Court in the case of CIT vs. Janmabhoomi Press Trust (242 ITR 703) and Hon’ble Madras High Court