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. 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. 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

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

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

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

254 655 IL.CO 12 45.00 6300 170 17 (55.18) (47.54] (56.45) (159.17) 3:00 3500 12 00 12 30 12 00 47.00 47.00 47.00 141.00 Deficit for in year (8.18) (0.54) (9.45) (18.17) This page contains revenue and expenses of M/s Rukmini Educational Charitable Trust from FY 2018-19 to FY 2020-21 and the page shows calculations of surplus/Deficit

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

sections of people without any discrimination of caste, creed race or religion. (c) To assist, promote, establish, run, takeover and or manage orphanage, rescue and/or half-way homes for destitute, aged and the inform and/or senior citizens without discrimination of caste, creed, race, religion, status or standing. (d) To give out grants, scholarships, stipends, rewards, awards, certificates, financial

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

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

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

2(15) would not apply to its case. Consequent to this order of this Tribunal, the Ld.AO passed OGE dated 27/12/2017 u/s 143(3) r.w.s 254. The Ld.AO followed the directions of this Tribunal and allowed deduction u/s 11 as claimed by the assessee. The Ld.AO determined excess of income over expenditure at Rs.186,18,76,570 and after allowing

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

2(15) would not apply to its case. Consequent to this order of this Tribunal, the Ld.AO passed OGE dated 27/12/2017 u/s 143(3) r.w.s 254. The Ld.AO followed the directions of this Tribunal and allowed deduction u/s 11 as claimed by the assessee. The Ld.AO determined excess of income over expenditure at Rs.186,18,76,570 and after allowing

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

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