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

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 of Rs. NIL. The case

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

INDIRANAGAR PREPARATION SCHOOL,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE 1, BANGALORE

In the result, appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri N.V Vasudevan, Vice-Assessment Year : 2018-19

charitable trust) registration under section 12A of the Act with registration no.718/10ANo1B1/K-211 dated 26.11.1991. The Assessee runs a preparatory school. For the year under consideration, the return of income of the Assessee was electronically filed on 31.08.2018 under its PAN AAATI0704P. The audit report Form 10B has been filed manually on 24.10.2018 within the due date i.e 31.10.2018. During

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 registered u/s.12A of the Act as per Certificate issued dated 17.7.1974 and therefore assessee is availing exemption u/s.11 of the Act. The assessee is running several educational institutes . 5. On 18.7.2013, search & seizure operation u/s.132 of the Act was carried out on the assessee trust. Accordingly for the impugned assessment year, a notice u/s.153A

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 registered u/s.12A of the Act as per Certificate issued dated 17.7.1974 and therefore assessee is availing exemption u/s.11 of the Act. The assessee is running several educational institutes . 5. On 18.7.2013, search & seizure operation u/s.132 of the Act was carried out on the assessee trust. Accordingly for the impugned assessment year, a notice u/s.153A

M/S. BHAGAVATHI EDUCATION TRUST ,MANGALURU vs. INCOME-TAX OFFICER, (EXEMPTIONS)WARD-1, MANGALURU

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

Bench: Shri George George Kassessment Year : 2022-23 M/S. Bhagavathi Education Trust, Vs. Income Tax Officer, Exemption, D. No.6-46, D Sankolige, Ward - 1, Mangaluru – 575 022. Mangaluru. Pan : Aaatb 4444 M Appellant Respondent Assessee By : Shri. R. Chandrashekar, Advocate Revenue By : Shri. Ganesh R Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 25.10.2023 Date Of Pronouncement : 26.10.2023

234C of the Act. 6. The appellant prays that this Hon'ble be pleased to permit the appellant to add, delete or modify any ground or grounds at the time of hearing. 3. Brief facts of the case are as follows: Assessee is a Trust registered under section 12A of the Act. Assessee is carrying on charitable

SASKEN FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, , BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

234C 3.1 The learned AO and the CIT(A), NFAC have erred in confirming the levy of interest under section 234A and 234B. Praver 4.1. In view of the above and other grounds to be adduced at the time of hearing, the appellant prays that the order passed under section 250 of the Act by the learned CIT(A), NFAC

M/S SAMBHAV INSTITUTIONS (INDIA) PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-12(2), BANGALORE

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Sections 234A, 2348 and 234C of the Act. 3.4. The Learned AO has not considered credit of tax deducted at source amounting to Rs. 432,986 despite the Appellant submitting documentary evidences towards the same. The Learned CIT(A) has erred in law in not adjudicating on ground on subject issue. 3.5. The Appellant Company has established a Trust

M/S SAMBHAV INSTITUTIONS (INDIA) PRIVATE LIMITED , BANGALORE vs. INCOME TAX OFFICER WARD-12(2), BANGALORE

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Sections 234A, 2348 and 234C of the Act. 3.4. The Learned AO has not considered credit of tax deducted at source amounting to Rs. 432,986 despite the Appellant submitting documentary evidences towards the same. The Learned CIT(A) has erred in law in not adjudicating on ground on subject issue. 3.5. The Appellant Company has established a Trust

M/S SAMBHAV INSTITUTIONS (INDIA) PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-12(2), BANGALORE

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Sections 234A, 2348 and 234C of the Act. 3.4. The Learned AO has not considered credit of tax deducted at source amounting to Rs. 432,986 despite the Appellant submitting documentary evidences towards the same. The Learned CIT(A) has erred in law in not adjudicating on ground on subject issue. 3.5. The Appellant Company has established a Trust

RAJIV VENKATPATHI GOWDA,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

Section 234A, 234B AND C interest and 234C of the Act and further they are not as per the law The appellant craves leave 7 17,56 others to add, alter, amend, Page 3 of 6 substitute or delete any of the grounds at the time of hearing of the appeal. 2. The brief facts of the case are that

CHILUME SOCIAL SERVICE SOCIETY ,BANGALORE vs. ITO(EXEMPTIONS) WARD-1, BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

Sections 234A, 234B, and 234C was levied based on an incorrect computation of tax liability. The interest levy must be deleted. 5. Condonation of Delay in Filing Appeal: The CIT (A) failed to appreciate the genuine o reasons for the delay in filing the appeal. The delay was caused due to unavoidable health conditions of the trustees and should have

CHILUME SOCIAL SERVICE SOCIETY ,BANGALORE vs. ITO(EXEMPTIONS) WARD-1, BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

Sections 234A, 234B, and 234C was levied based on an incorrect computation of tax liability. The interest levy must be deleted. 5. Condonation of Delay in Filing Appeal: The CIT (A) failed to appreciate the genuine o reasons for the delay in filing the appeal. The delay was caused due to unavoidable health conditions of the trustees and should have

CHILUME SOCIAL SERVICE SOCIETY,BANGALORE vs. ITO(EXEMPTIONS) WARD-1,, BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

Sections 234A, 234B, and 234C was levied based on an incorrect computation of tax liability. The interest levy must be deleted. 5. Condonation of Delay in Filing Appeal: The CIT (A) failed to appreciate the genuine o reasons for the delay in filing the appeal. The delay was caused due to unavoidable health conditions of the trustees and should have

GRAMA VIDYODAYA SANGHA (REGD),MYSURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

234C of the Act amounting to Rs 46,342/-, Rs. 3,47,565/- & Rs 1,17,014/- respectively. Thus, the total demand made towards income tax education cess and interest amounted to Rs. 28,33,043/-. The learned Deputy Commissioner has stated that the Institutions claiming exemption under section 10 referred to in M/s. Grama Vidyodaya Sangha (Regd), Mysuru Page

EQUIPMENT FABRICATORS,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

section 234B and 234C of the Act. Each one of the above grounds is without prejudice to the other and without prejudice to the grounds of appeal taken earlier. The Appellant reserves the right to further add, alter or amend each one of the above grounds of appeal.” 3. The assessee is in the business of alloy steel fabrication & design

ARYA SAMAJ,BANGALORE vs. INCOME TAX OFFICER, WARD-1, BANGALORE

In the result, appeal by the Assessee is allowed

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Arya Samaj, Vs. Ito (Exemptions), Ward - 1, No.804/15, Swamy Shraddhanand Bhavan, Bengaluru. Vishveshvarapuram, Bengaluru – 560 004. Pan : Aacta 0479 K Assessee Respondent Assessee By : Shri. Sudheendra B. R, Advocate Revenue By : Shri. Ganesh R Ghale, Standing Counsel Date Of Hearing : 24.11.2022 Date Of Pronouncement : 25.11.2022 O R D E R

Trust) declaring Nil income. In the return filed, the Assessee had shown the following in the statement of income: 1. Voluntary contribution forming part of corpus as Per section 11(1)(d) NIL IT(TP)A No.984/Bang/2022 Page 2 of 7 2. Voluntary Contributions other than corpus 12,27,281-00 3. Aggregate of income referred in section