M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

250 00\n11.52.08.200.00\nClosing\nBalance\n5.91 895000\n15 DC 600 ce or\n120200000 Cr\n200.000 C\n43246573900\n9.91.36.867.00 6.89.83,623.00 Cr\nMr Brasara\nUrs Art Play\nUrtest S Fau\nShe Shyamanan\nGrand Total\n3.1.9 During the search proceedings u/s 132 of the Income Tax Act,\n1961 at the residence of Mrs. Bharathi S., some incriminating documents\nwere found and seized

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal of the assessee in ITA No

charitable activities. Therefore, Assessing Officer is\ndirected to give exemption under Section 11 in respect of the pharmacy\ncollection as well.\n13. From the above it becomes clear that the decision of treating the pharmacy\nincome as eligible for exemption u/s.11 is taken on the basis that the running of\nthe pharmacy within the hospital premises is an integral part

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal of the assessee in ITA No

charitable activities. Therefore, Assessing Officer is\ndirected to give exemption under Section 11 in respect of the pharmacy\ncollection as well.\n13. From the above it becomes clear that the decision of treating the pharmacy\nincome as eligible for exemption u/s.11 is taken on the basis that the running of\nthe pharmacy within the hospital premises is an integral part

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

6. We have heard the rival submissions and perused the materials available on record. In this case, the assessee is a Shri Hingulambika Education Society, Gulbarga Page 21 of 42 Charitable Trust situated at Gulbarga, Karnataka carrying on its public charitable educational activities since 25.4.1981 and continued during the previous year under consideration for the assessment year

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

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

6) of section 11 was inserted for not accepting the above said\nground. As rightly contended by the Ld.AR, the said amendment does not\ndeal with the set off of excess application of income and therefore the finding\ngiven by the Ld.CIT(A) is not in order.\n23. In the appeal in ITA No. 355/Bang/2024 in respect

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

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

6) of section 11 was inserted for not accepting the above said\nground. As rightly contended by the Ld.AR, the said amendment does not\ndeal with the set off of excess application of income and therefore the finding\ngiven by the Ld.CIT(A) is not in order.\n23. In the appeal in ITA No. 355/Bang/2024 in respect

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. SRI. BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA, BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), , BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

250 of the Income Tax Act, 1961 (in short “The Act”). Since the issue in both these appeals is common, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. ITA Nos.2115 & 2116/Bang/2024 Doddaballapur Planning Authority, Doddaballapur Page 2 of 35 2. First, we take-up the assessee’s appeal

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

250 of the Income Tax Act, 1961 (in short “the Act”) for the AY 2017-18. 2. The Assessee has raised the following grounds of appeal: - Chitradurga Zilla Reddy Jana Sangha (R), Chitradurga Page 2 of 13 3. At the outset, the ld. A.R. of the assessee submitted that there is a delay of 21 days in filing the appeal

DCIT, CENTRAL CIRCLE, BELLARI vs. M/S. NAVODAYA EDUCATION TRUST, RAICHUR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

charitable purpose. 3.12 The ld. CIT(A) observed that the inference that is evident from Circular No.11/2008 dated 19.12.2008 issued by CBDT as well as the aforesaid judgements is that third Proviso to Section 143(3) of the Act is applicable to institute which are covered under First Proviso to Section 2(15) of the Act. First Proviso to Section