SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

Charitable & Chaleswar Temple Trust Vs. CIT. Judgement. 3.2 In this context, it is submitted by the Assessing Officer that the provisions of section 271

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

Charitable & Chaleswar Temple Trust Vs. CIT. Judgement. 3.2 In this context, it is submitted by the Assessing Officer that the provisions of section 271

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

Charitable & Chaleswar Temple Trust Vs. CIT. Judgement. 3.2 In this context, it is submitted by the Assessing Officer that the provisions of section 271

M/S. ADARSH VIDYA KENDRA TRUST,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

271(1)(c) of the Act. However, the principle is applicable with reference to the other provisions also which are penal in nature. Cancellation of registration deprives the assessee of the various benefits which otherwise accrue and hence the provisions are to be considered as in the nature of punishment. 4.5 The ld. A.R. submitted that, the order passed

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

271(1)(c) of the Act; 8. The Learned AO has erred in law and on facts in levying interest under section 2346 of the Act; 9. For these and other grounds that may be adduced at the time of hearing, the order of the Learned AO, Bangalore, to the extent upheld by the CIT(A), may be set aside

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

271(1)(c) of the Act; 8. The Learned AO has erred in law and on facts in levying interest under section 2346 of the Act; 9. For these and other grounds that may be adduced at the time of hearing, the order of the Learned AO, Bangalore, to the extent upheld by the CIT(A), may be set aside

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

271(1)(c) of the Act; 8. The Learned AO has erred in law and on facts in levying interest under section 2346 of the Act; 9. For these and other grounds that may be adduced at the time of hearing, the order of the Learned AO, Bangalore, to the extent upheld by the CIT(A), may be set aside

M/S. AMALA JYOTHI VIDYA KENDRA TRUST ,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

271(1)(c) of the Act. However, the principle is applicable with reference to the other provisions also which are penal in nature. Cancellation of registration deprives the assessee of the various benefits which otherwise accrue and hence the provisions are to be considered as in the nature of punishment. 4.5 The ld. A.R. submitted that, the order passed

BHARATHI EDUCATION TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE- 1, BANGALORE

Accordingly the appeal of assessee stands allowed on ground

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

trust registered under 12A and entitled for exemption under section 11 for the relevant year under consideration. It had filed its return of income declaring ‘nil’ Page 3 of 9 income as the application of funds for charitable purposes exceeded the total receipts. The assessee incurred capital expenditure to the extent of Rs.56,46,98,998/- and claimed depreciation

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BANGALORE vs. M/S. VENKATESHA EDUCATION, BENGALURU

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

charitable. • The assessee does not account this capitation fees collected in the books of account. • The capitation fees collected have not been used for the objects of the Trust. ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 9 of 42 • Incriminating documents have been seized from the offices of the Trust and from the residence

M/S. AMALA JYOTHI VIDYA KENDRA TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL),, BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

271(1)(c) of the Act. However, the principle is applicable with reference to the other provisions also which are penal in nature. Cancellation of registration deprives the assessee of the various benefits which otherwise accrue and hence the provisions are to be considered as in the nature of punishment. M/s. Amala Jyothi Vidya Kendra Trust, Bangalore M/s. Adarsh Vidya