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141 results for “charitable trust”+ Section 139(4)clear

Sorted by relevance

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Key Topics

Section 11143Section 12A77Exemption64Addition to Income56Section 143(1)48Section 153C44Section 1043Section 143(3)41Section 153A

GOBINDRAM CHANDRAMANI VIVEK,BANGALORE vs. INCOME TAX OFFICER - WARD 1(1), BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes, in the manner indicated in this order

ITA 656/BANG/2023[2011-12]Status: DisposedITAT Bangalore13 Sept 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Sh. Ashok A Kulkarni, AdvocateFor Respondent: Ms. Neha Sahay, JCIT
Section 139Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 24Section 54Section 54(2)Section 54F

139(4), provided there is not diversion for some other purposes of long term capital gains received on the transfer of original asset. Thus, as adjudicated and held by Co-ordinate Bench in the case of Shri Ramaiah Dorairaj(supra) which has been relied upon by the assesee himself, the issue is remitted to the file

Showing 1–20 of 141 · Page 1 of 8

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38
Charitable Trust32
Disallowance32
Section 13230

M/S. VIJAYANAGAR EDUCATIONAL TRUST,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

In the result appeal of the assessee is allowed

ITA 2006/BANG/2019[2019-20]Status: DisposedITAT Bangalore22 Oct 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Hariprasad Nayak, CAFor Respondent: Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru
Section 11Section 115TSection 12ASection 13Section 133A

charitable trusts. 40. On careful consideration of the whole issue, it is apparent that the statements were recorded of the one of trustees of the assessee who admitted of the income of Rs 5.87 Crores and Trust also deposited RS 1 Crore as Tax on that disclosure. The issues are whether based on such disclosure in the facts

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

Charitable and Chaleshwar Temple Trust Vs. CIT wherein it was held that on a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4

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

Charitable and Chaleshwar Temple Trust Vs. CIT wherein it was held that on a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4

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

Charitable and Chaleshwar Temple Trust Vs. CIT wherein it was held that on a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4

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

Charitable and Chaleshwar Temple Trust Vs. CIT wherein it was held that on a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 1267/BANG/2024[2016-17]Status: DisposedITAT Bangalore14 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

For Appellant: Sri N. Suresh, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 250Section 253(5)

section 139(4A) already exist in the Act. 9. We have heard the rival submissions and perused the materials available on record. We find that in the Assessment year under consideration, the due date of filing return u/s 139(1) of the Act had been extended for audit cases till 17.10.2016 and there is no dispute that the assessee

DCIT, CENTRAL CIRCLE, BELLARI vs. M/S. NAVODAYA EDUCATION TRUST, RAICHUR

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 1061/BANG/2022[2009-10]Status: DisposedITAT Bangalore06 Apr 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

For Appellant: Shri V Chandrashekar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 10Section 10(23)(C)Section 11Section 115BSection 12ASection 132Section 143(3)Section 7

charitable purpose. 3.12 The ld. CIT(A) observed that the inference that is evident from Circular No.11/2008 dated 19.12.2008 issued by CBDT as well as the aforesaid judgements is that third Proviso to Section 143(3) of the Act is applicable to institute which are covered under First Proviso to Section 2(15) of the Act. First Proviso to Section

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

4) of section 11 under which the power to determine the income by the ITO is limited only to business undertakings of a trust, the income of the trust to be determined could be based only on the accounts of the trust. It was not shown that the income and expenditure accounts for the relevant periods were not in accordance

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

4) of section 11 under which the power to determine the income by the ITO is limited only to business undertakings of a trust, the income of the trust to be determined could be based only on the accounts of the trust. It was not shown that the income and expenditure accounts for the relevant periods were not in accordance

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

ITA 2115/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Jun 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri Dinesh Kumar Joshi, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 11Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 250

charitable purposes. Section 12 is in the nature of an Explanation of section 11. Section 12A provides that provisions of sections 11 and 12 shall not apply in relation to income of any trust or institution unless certain conditions are satisfied, one of which is clause (a), the same is reproduced as under: "12A. Conditions as to registration of trusts

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

4) of the Act and revised return u/s 139(5) of the Act was extended up to 31.5.2021 and in the present case, the assessee has filed the return of income on 31.5.2021. In our opinion, when there is a time limit to file return of income u/s 139 of the Act and if it has filed the return

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

Charitable Trust". 13 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. [ii] It is submitted that the notice issued under section 148 of the Act being defective, the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High

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

Charitable Trust". 13 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. [ii] It is submitted that the notice issued under section 148 of the Act being defective, the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High

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

Charitable Trust". 13 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. [ii] It is submitted that the notice issued under section 148 of the Act being defective, the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High

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

Charitable Trust". 13 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. [ii] It is submitted that the notice issued under section 148 of the Act being defective, the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High

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

Charitable Trust". 13 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. [ii] It is submitted that the notice issued under section 148 of the Act being defective, the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High

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

Charitable Trust". 13 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. [ii] It is submitted that the notice issued under section 148 of the Act being defective, the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High

RAGIGUDDA SRI PRASANNA ANJANEYA SWAMY BHAKTA MANDALI TRUST,BANGALORE vs. INCOME TAX OFFICER, WARD-2. (EXEMPTION) , BANGALORE

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1082/BANG/2023[2015-16]Status: DisposedITAT Bangalore14 Feb 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

charitable trust / institution is to be computed by applying commercial principle apart from sections 11, 12 and 13 of the Act. He noted that the provisions of sections 70 to 80 is applicable only in respect of assessee's other than those and are covered under sections 11, 12 and 13 and 10(23)(c) of the Act because

RAGIGUDDA SRI PRASANNA ANJANEYA SWAMY BHAKTA MANDALI TRUST,BANGALORE vs. INCOME TAX OFFICER, WARD-2. (EXEMPTION), BANGALORE

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1083/BANG/2023[2016-17]Status: DisposedITAT Bangalore14 Feb 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

charitable trust / institution is to be computed by applying commercial principle apart from sections 11, 12 and 13 of the Act. He noted that the provisions of sections 70 to 80 is applicable only in respect of assessee's other than those and are covered under sections 11, 12 and 13 and 10(23)(c) of the Act because