DCIT, BANGALORE vs. M/S PEOPLE'S EDUCATATION SOCIETY, BANGALORE
In the result, the appeal of the Revenue is partly allowed for statistical purpose
ITA 1074/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Jun 2017AY 2011-12
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:
For Appellant: Shri. Prashanth, C, CAFor Respondent: Shri. Sanjay Kumar, CIT-III
Section 10Section 11Section 11(1)Section 12ASection 14Section 2(45)Section 21(1)
section 11 in the case of a charitable institution has been upheld by the Hon'ble High court of Bombay in the case of CIT v Institute of Banking 264 ITR 110. f) A similar view in the matter was taken by the Hon'ble ITAT, Bangalore, in the case of Karnataka Reddy Janasangha in ITA No. 220/Bang/201 1,
Karnataka