DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable trust has to be assessed under the status of AOP Trusts. The AO could not have changed the status under the facts and circumstances of the case and an assessment on a wrong status is fatal which will entail the assessment order to be quashed. The appellant has relied upon the decision of the Hon'ble Apex Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable trust has to be assessed under the status of AOP Trusts. The AO could not have changed the status under the facts and circumstances of the case and an assessment on a wrong status is fatal which will entail the assessment order to be quashed. The appellant has relied upon the decision of the Hon'ble Apex Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable trust has to be assessed under the status of AOP Trusts. The AO could not have changed the status under the facts and circumstances of the case and an assessment on a wrong status is fatal which will entail the assessment order to be quashed. The appellant has relied upon the decision of the Hon'ble Apex Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable trust has to be assessed under the status of AOP Trusts. The AO could not have changed the status under the facts and circumstances of the case and an assessment on a wrong status is fatal which will entail the assessment order to be quashed. The appellant has relied upon the decision of the Hon'ble Apex Court

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities