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

AL-BADAR EDUCATIONAL AND CHARITABLE TRUST,KALABURAGI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, BELLARY

In the result, the appeals of the revenue are allowed and the\nappeal of the assessee is dismissed

sections": [ "12A", "133A", "143(1)", "164(2)", "11", "12", "10(23C)(iv)", "12AA", "13(3)", "153A", "153D", "234A", "234B", "234C" ], "issues": "Whether income received as capitation fees by a charitable trust

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BALLARI, BALLARI vs. MS AL BADAR EDUCATIONAL AND CHARITABLE TRUST, BALLARI

In the result, the appeals of the revenue are allowed and the\nappeal of the assessee is dismissed

153D", "234A", "234B", "234C" ], "issues": "Whether unaccounted receipts collected as capitation fees for management seats are eligible for exemption under Section 11 and 12 of the Income Tax Act, and if the trust's activities were genuinely charitable

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8.\nIt is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

153D\nof the act under the impugned order on the ground that: -\nA) the learned assessing officer has not discharged the\nburden of proving that there is a valid initiation of\nproceedings under section 153C to assume valid the\njurisdiction to make an assessment under section 153C\nof the act.\nPage 24 of 40\nITA Nos.410-412-169-170-\nCO 6/Bang/2024

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

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(4), BENGALURU, BENGALURU vs. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD), KOLAR

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

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

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DCIT, CENTRAL CIRCLE-1(4), BENGALURU vs. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

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

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8. It is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

K R PRADEEP,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2018-19

153D of the Act is bad in law and requires to be vacated. 5. That the authorities below erred in making the addition of Rs.50,00,000/- u/s 68 rws I15BBE(2) of the Act. 6. That the authorities below erred in resorting to section 68 rws 115BBE(2) of the Act. 7. Without prejudice the authorities below erred

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

153D of the Act. Page 4 of 121 ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore 6.1 Against this assessee went in appeal before ld. CIT(A), challenging the assessment order both on validity of framing assessment u/s 153C of the Act and addition made towards unexplained investment u/s 69 of the Act. The ld. CIT(A) has confirmed