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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

Charitable Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded and framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into, on the facts and circumstances of the case. 5. The learned Commissioner of Income-tax [Appeals] failed to appreciate that the reasons

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

Charitable Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded and framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into, on the facts and circumstances of the case. 5. The learned Commissioner of Income-tax [Appeals] failed to appreciate that the reasons

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

Charitable Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded and framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into, on the facts and circumstances of the case. 5. The learned Commissioner of Income-tax [Appeals] failed to appreciate that the reasons

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

Charitable Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded and framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into, on the facts and circumstances of the case. 5. The learned Commissioner of Income-tax [Appeals] failed to appreciate that the reasons

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

Charitable Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded and framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into, on the facts and circumstances of the case. 5. The learned Commissioner of Income-tax [Appeals] failed to appreciate that the reasons

M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION,HUBLI vs. JOINT COMMISSIONER OF INCOME TAX (EXEMPTION), HUBLI

In the result, the assessee's appeals for Assessment Years 2006-07 &

Bench: Shri Jason P Boaz & Shri Lalit Kumar

charitable purposes was required to be excluded for purpose of taking amount to be accumulated. Having regard to the clear pronouncement of their Lordships of the Supreme Court, it is difficult to accept that outgoings which are in the nature of application of income are to be excluded. The income available to the assessee before it was applied is directed

M/S SHRIMAD RAJCHANDRA GYAN MANDIR TRUST ,HUBLI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1), HUBLI

In the result, assessee’s appeal for Assessment

Bench: Shri Jason P. Boazassessment Year : 2011-12 M/S. Shrimad Rajchandra Gyan Vs. Assistant Commissioner Of Mandir Trust, Income-Tax, Beside Sbi, Zonal Office, Circle-3(1), Kusagal Road, Keswapur, Hubli. Hubballi – 580 023. Pan : Aacts 4573 L Appellant Respondent Assessee By : Smt. Sowmya, Advocate Revenue By : Shri. Sumer Singh Meena, Addl. Cit Date Of Hearing : 23.04.2019 Date Of Pronouncement : 03.05.2019 O R D E R

trust, registered under section 12AA of the Act vide order dated 14.03.2002, filed its return of income for Assessment Year 2011-12 on 30.03.2012 declaring NIL income. The case was selected for scrutiny for this Assessment Year and the assessment was concluded under section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) vide order dated

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, EXEMPTIONS, CIRCLE-1, , BANGALORE

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

234B was also disputed. 5. The Ld.CIT(A) had adjudicated the grounds issue wise. As far as the limitation ground raised by the assessee, the Ld.CIT(A) had relied on the letter furnished by the assessee on 17/07/2023 in which the assessee had prayed to decide the denial of exemption u/s. 11 of the Act based on the judgment

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

234B was also disputed. 5. The Ld.CIT(A) had adjudicated the grounds issue wise. As far as the limitation ground raised by the assessee, the Ld.CIT(A) had relied on the letter furnished by the assessee on 17/07/2023 in which the assessee had prayed to decide the denial of exemption u/s. 11 of the Act based on the judgment

PRARTHANA EDUCATION SOCIETY,BANGALORE vs. DY.DIT, BANGALORE

In the result, the appeal filled by the assessee is partly

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

234B & 234C. ITA No.730(B)/2015] Page 2 of 16 3. The brief facts of the case are that the assessee is a education Society, engaged in imparting education and registered u/s 12A and recognised u/s 80G of the Income –tax Act, 1961, filed its return of income for the A.Y. 2011-12 declaring total income

KARNATAKA HOUSING BOARD ,BANGALORE vs. DCIT, EXEMPTIONS CIRLCE-1, BANGALORE

In the result, the appeals filed by the assessee is allowed with the above directions

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

234B be deleted; and x) Interest levied under section 234D be deleted. The Appellant prays accordingly.” 4. Brief facts of the case shows that, assessee Karnataka Housing Board was established as per the Karnataka Housing Board Act, 1962 by the Government of Karnataka as a successor of Mysore Housing Board which was constituted in the year 1956. Further

KARNATAKA HOUSING BOARD ,BANGALORE vs. DCIT, EXEMPTIONS CIRLCE-1, BANGALORE

In the result, the appeals filed by the assessee is allowed with the above directions

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

234B be deleted; and x) Interest levied under section 234D be deleted. The Appellant prays accordingly.” 4. Brief facts of the case shows that, assessee Karnataka Housing Board was established as per the Karnataka Housing Board Act, 1962 by the Government of Karnataka as a successor of Mysore Housing Board which was constituted in the year 1956. Further

DEPUTY COMMISSIONER OF INCOME TAX (E) CIRCLE- 1, BANGALORE vs. M/S BANGALORE DEVELOPEMNT AUTHORITY , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

charitable trust in accordance with law under the scheme of the Income-tax Act on the facts and circumstances of the case. iii. Without prejudice the learned Commissioner of Income- tax (Appeals) is not justified in law in holding a sum of Rs.1533.2 (Rupees in lakhs) being rental income as covered by the proviso ti section

BANGALORE DEVELOPMENT AUTHORITY ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

charitable trust in accordance with law under the scheme of the Income-tax Act on the facts and circumstances of the case. iii. Without prejudice the learned Commissioner of Income- tax (Appeals) is not justified in law in holding a sum of Rs.1533.2 (Rupees in lakhs) being rental income as covered by the proviso ti section

ASSISTANT COMMISSIONER OF INCOME TAX (E) CIRCLE-1 , BANGALORE vs. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD , BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2012 – 13

234B and 234D. 11. In view of the above and other grounds to be adduced at the time of hearing. the appellant prays that the order passed by the Hon'ble Commissioner of Income tax (Appeals) 14. Bangalore be quashed or in the alternative, the relief as prayed for be kindly allowed. [he appellant prays accordingly.” Brief facts

KARNATAKA HOUSING BOARD ,BANGALORE vs. DCIT, EXEMPTIONS CIRLCE-1 , BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

234B be deleted; and x) Interest levied under section 234D be deleted. The Appellant prays accordingly." 4. Brief facts of the case shows that, assessee Karnataka Housing Board was established as per the Karnataka Housing Board Act, 1962 by the Government of Karnataka as a successor of Mysore Housing Board which was constituted in the year 1956. Further

KARNATAKA HOUSING BOARD,BANGALORE vs. DCIT, BANGALORE

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

234B be deleted; and x) Interest levied under section 234D be deleted. The Appellant prays accordingly." 4. Brief facts of the case shows that, assessee Karnataka Housing Board was established as per the Karnataka Housing Board Act, 1962 by the Government of Karnataka as a successor of Mysore Housing Board which was constituted in the year 1956. Further

M/S. AMARA JYOTHI EDUCATION TRUST,,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, BANGALORE

In the result, both the appeals filed by the assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

charitable trust engaged in imparting education and has been duly recognized and granted registration under Section 12AA (a) of the Income - tax Act. The assessee Trust is registered under Section 12AA (a) of the Act dated 28.11.2007 vide No. DIT (E)/ BLR/ 12A/ A - 1103/ AABTA4395F/ E-1/ 1007-08. The assessee Trust is imparting education since its inception

M/S. AMARA JYOTHI EDUCATION TRUST,,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, BANGALORE

In the result, both the appeals filed by the assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

charitable trust engaged in imparting education and has been duly recognized and granted registration under Section 12AA (a) of the Income - tax Act. The assessee Trust is registered under Section 12AA (a) of the Act dated 28.11.2007 vide No. DIT (E)/ BLR/ 12A/ A - 1103/ AABTA4395F/ E-1/ 1007-08. The assessee Trust is imparting education since its inception