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

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

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

ITO, HASSAN vs. M/S VOKKALIGARA SANGHA, BELUR

In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

charitable purposes but can be retained as the corpus of the recipient trust without attracting any tax liability. Although the italicized words have now been omitted from Section 2(24)(ii-a), the exclusion of such capital donations from the definition of ’’income” implicit in that section. The correct legal position is as under: (a) All contributions made with

SRI MARKANDEYA MAHARSHI PADMASHALI GURUPEETA MAHA SAMSTHANA ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-3, BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

charitable purposes but can be retained as the corpus of the recipient trust without attracting any tax liability. Although the italicized words have now been omitted from Section 2(24)(ii-a), the exclusion of such capital donations from the definition of ''income" implicit in that section. The correct legal position is as under: (a) All contributions made with

SRI MARKANDEYA MAHARSHI PADMASHALI GURUPEETA MAHA SAMSTHANA ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-3, BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

charitable purposes but can be retained as the corpus of the recipient trust without attracting any tax liability. Although the italicized words have now been omitted from Section 2(24)(ii-a), the exclusion of such capital donations from the definition of ''income" implicit in that section. The correct legal position is as under: (a) All contributions made with

NAVODAYA EDUCATION TRUST,RAICHUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

Charitable Foundation [1987] 164 ITR 439 (Raj), Padanilam Welfare Commissioner Trust v DCIT Chennai ITA No 444/Mds/ 2010, as well as CIT v Institute of Banking Personnel [2003] 131 taxmann 386 (BOM). 15. The CIT (Appeals) however, dismissed the appeal on both the grounds vide his impugned order observing as follows:- "the adjustment has been made

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), BENGALURU vs. SRI ADICHUNCHANAGIRI SHIKHANA TRUST, MANDYA

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

Charitable Trust v. CIT (Exemptions) Lucknow 2016 (4) TMI 1119 - ITAT Lucknow / [2016] 49 ITR (Trib) 276 wherein it was held that even when the assessee disputed the correctness of the statement recorded u/s.132(4) and wanted to cross-examine, the adjudicating authority did not grant this opportunity to the assessee and held that testimony of witnesses

M/S. SRI . ADICHUNCHANAGIRI SHILKSHANA TRUST,MANDYA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

Charitable Trust v. CIT (Exemptions) Lucknow 2016 (4) TMI 1119 - ITAT Lucknow / [2016] 49 ITR (Trib) 276 wherein it was held that even when the assessee disputed the correctness of the statement recorded u/s.132(4) and wanted to cross-examine, the adjudicating authority did not grant this opportunity to the assessee and held that testimony of witnesses

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA No

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

charitable or religious purposes, either during the period of accumulation or thereafter.] The conditions specified are that the taxpayer applies to the assessing officer the purpose for accumulation of income as well as the period of accumulation and that the money so accumulated or set apart is invested in the deposits specified in sec 11(5). The specified deposits

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA No

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

charitable or religious purposes, either during the period of accumulation or thereafter.] The conditions specified are that the taxpayer applies to the assessing officer the purpose for accumulation of income as well as the period of accumulation and that the money so accumulated or set apart is invested in the deposits specified in sec 11(5). The specified deposits

M/S. VINAYAKA EDUCATIONAL TRUST,BANGALORE vs. THE INCOME-TAX OFFICER, (EXEMPTIONS) WARD-2, BANGALORE

In the result, the appeal filed by assessee stands allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Vinayaka Educational Trust, The Income Tax #2/55, Outer Ring Road, Officer Opposite Lumbini (Exemptions), Gardens, Veerannapalya, Ward – 2, Nagavara, Vs. Bangalore. Bangalore – 560 045. Pan: Aaatv6033C Appellant Respondent Assessee By : Smt. Sunaina Bhatia, Ca : Shri Sankar Ganesh K, Revenue By Addl. Cit (Dr) Date Of Hearing : 08-05-2023 Date Of Pronouncement : 08-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 20.01.2023 Passed By Nfac, Delhi For A.Y. 2016-17. 2. At The Outset, The Ld.Ar Submitted That The Ld.Cit(A) Dismissed Appeal In Limine As There Was A Delay In Filing The Appeal By 386 Days. 3. The Ld.Ar Submitted Before The Ld.Cit(A) As Under: “2.1 The Appellant Has Filed The Following Facts Of The Case :

Charitable Trust engaged in providing education having PAN AAA TV6033C at No. 2/55/1, MRG House, Outer Ring Road, Opposite Lumbini Garden, Veerannapalya, Bangalore - 560045. 2. For the assessment year 2016-17, based on the audited statement of accounts, the appellant has computed its total income as per the provisions of the Income Tax Act, 1961 and has filed its return

M/S UNITED BREWERIES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

Trust had filed its return of income showing the capital gain from the sale of shares and further erred in not adjudicating on this crucial issue by holding that this is academic in nature 7.5 The learned CIT(A) has erred in confirming the action of the AO in making the addition, by making a frivolous observation that there

M/S. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

charitable activities by running, schools, engineering colleges and medical colleges. The assessee has been regularly filing the return and for various years the exemption u/s 11 of the Act was allowed. 2.1 A search was carried out in the premises of the assessee u/s 132 of the Act on 6.8.2015. Various documents were seized. Notice u/s 153A

M/S THE AUGUSTINIAN SOCIETY,BANGALORE vs. ASST.DIT, BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2007-08

charitable trust, is engaged in the activities of running educational institution, medical facility for the poor and social centres for women and children. It filed its return of income for the AY Page 2 of 11 2007-08 on 06.10.2007 declaring NIL taxable income, after claiming accumulation of amount u/s. 11(2) in Form 10. During the year, the assessee