ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri George George K & Shri Waseem Ahmed

charitable institution is hit by the provisions of section 13. The AO will have to prove to the hilt, on the basis of positive evidence brought on record, that the trust has committed a violation of the provisions of section 13 of the Act. If the AO is not able to discharge the burden of proof, which lies

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

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. 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

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. 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

DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION), BANGALORE vs. OHIO UNIVERSITY CHRIST COLLEGE ACADEMY FOR MANAGEMENT EDUCATION, BANGALORE

In the result, Revenue’s appeals for both Assessment Years 2008-09 and 2009-10 are dismissed

trust income. In support of the assessee's contentions, the learned Authorised Representative placed reliance on the decision of the Hon'ble Apex Court in the case of CIT Vs. Woodward Governor India (P) Ltd. reported in 312 ITR 254 (2009) (SC). 6.5 We have heard the rival contentions and perused and carefully considered the material on record. The basic

SRI. M. NAGARAJA,MYSORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

Charitable Trust v. Dy. CIT (2006) 280 ITR 357 (Mad.). “No hard and fast rule can be laid down in the matter of condonation of delay and courts should adopt a pragmatic approach and should exercise their discretion on the facts of each case keeping in mind that in construing, the expression “sufficient cause” the principle of advancing substantial justice

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

In the result, both the appeals filed by revenue are dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

254 reads “Note: Excess expenditure if any, not allowed to be carry forward”. Page 3 of 10 ITA Nos. 577 & 578/Bang/2021 The assessee has grievance against this noting by the Ld.AO in the order. Aggrieved by the order of the Ld.AO, assessee preferred appeal before the Ld.CIT(A). The assessee argued that the Ld.AO erred in not allowing carry forward

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

In the result, both the appeals filed by revenue are dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

254 reads “Note: Excess expenditure if any, not allowed to be carry forward”. Page 3 of 10 ITA Nos. 577 & 578/Bang/2021 The assessee has grievance against this noting by the Ld.AO in the order. Aggrieved by the order of the Ld.AO, assessee preferred appeal before the Ld.CIT(A). The assessee argued that the Ld.AO erred in not allowing carry forward

DESHPANDE EDUCATIONAL TRUST,HUBLI vs. DCIT, EXEMPTIONS CIRCLE-1, MANGALORE

In the result, Appeal of the Assessee is allowed as indicated above

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

254 has categorically held that activity of the Appellant is Education u/s. 2(15) of the Act as assessee-trust was engaged in activity of providing vocational training and skill development to rural youth in areas of science, arts, business and commerce, since activity that assessee was indulged in included systematic instructions or training which involved process of teaching

DESHPANDE EDUCATIONAL TRUST,HUBLI vs. DCIT, EXEMPTIONS CIRCLE-1, MANGALORE

In the result, Appeal of the Assessee is allowed as indicated above

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

254 has categorically held that activity of the Appellant is Education u/s. 2(15) of the Act as assessee-trust was engaged in activity of providing vocational training and skill development to rural youth in areas of science, arts, business and commerce, since activity that assessee was indulged in included systematic instructions or training which involved process of teaching

DESHPANDE EDUCATIONAL TRUST,HUBLI vs. DCIT, EXEMPTIONS CIRCLE-1, MANGALORE

In the result, Appeal of the Assessee is allowed as indicated above

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

254 has categorically held that activity of the Appellant is Education u/s. 2(15) of the Act as assessee-trust was engaged in activity of providing vocational training and skill development to rural youth in areas of science, arts, business and commerce, since activity that assessee was indulged in included systematic instructions or training which involved process of teaching

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

trust has received capitation fee in cash and has been carrying on the activities which are not in accordance with the objects of the trust. 251. The appellant is a trust registered under sec 12A of the Act w.e.f. 14.11.1984. The main object of the trust is to establish educational institutions in all faculties including medical, dental, pharmacy, engineering

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojariassessment Year: 2018-19

Charitable Trust (supra) held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justice

AKASH EDUCATION & DEVELOPMENT TRUST,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-2, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

charitable trust and had received the amount of Rs.15,64,50,000 in cash from one of its trustees, viz., Sh. K Muniraju. The default, if any, was of a technical or venial nature for which the assessee was not liable to penalty u/s. 271D of the Act. 11. On the other hand, the ld. DR submitted that there

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

Charitable Trust is allowable u/s 80G to the extent of 50% and therefore the learned AO may be directed to grant the deduction under section 80G of the Act. 12.8 The CIT(A) however failed to appreciate the submissions of the assessee and upheld the disallowance. 12.9 The ld. A.R. prayed before this Tribunal to appreciate the submissions