SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

section 132A. 50.3 Applicability-These\namendments will take effect from the 1st day of June, 2007.\"\n\n6.2 From the perusal of the section 153D of the Act read with the CBDT\nCircular No. 3 of 2008, dated 12-3-2008, the legislative intent can be gathered\nso far as that the legislature in its highest wisdom made it compulsory

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

In the result, appeals of the assessee are allowed

271(1)(c) of the Act.\nHowever, the principle is applicable with reference to the other\nprovisions also which are penal in nature. Cancellation of\nregistration deprives the assessee of the various benefits which\notherwise accrue and hence the provisions are to be considered as in\nthe nature of punishment.\n4.5 The ld. A.R. submitted that, the order passed

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

Section\n153D. It is not an exercise dealing with a immaterial matter which\ncould be corrected by taking recourse to Section 292B of the Act.\n16. We are not inclined to interdict the order of the Tribunal.\n17. Accordingly, the appeal is closed.\n6.5 The above view taken by the Hon’ble Delhi High Court in the case of PCIT

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

271(1)(c) and 271AAB of the act for A.Ys. 2013-\n14 & 2015-16 to 2018-19 which has been reproduced in the\nimpugned orders passed by the Ld.CIT(A) for the relevant\n assessment years under consideration.\n8. Based on these submissions, the Ld.CIT(A) was of the opinion\nthat the delay in filing the appeal

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

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

In the result, appeals of the assessee are allowed

c) of sub-\nsection (1) or clause (b) of sub-section (1) of section 12AA, as the case may be, and\nsubsequently,--\na) The Principal Commissioner or Commissioner has noticed occurrence\nof one or more specified violations during any previous year; or\nb) The Principal Commissioner or Commissioner has received a reference\nfrom the Assessing Officer under the second proviso

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

C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA Nos.2604, 2605, 2606/Bang/2018 (Assessment Years: 2012-13, 2014-15 & 2015-16) & Shri Rajesh Ajjavara, The Income Tax Officer (TDS), No.65, 3rd Main, Prashanth Nagar, Vs. Ward-5(3)(1), Bengaluru – 560 079. Bengaluru. [PAN: AGCPA 0752H] (अपीलाथ" /Appellant) (""यथ"/Respondent) Shri A.Ravish

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

C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA Nos.2604, 2605, 2606/Bang/2018 (Assessment Years: 2012-13, 2014-15 & 2015-16) & Shri Rajesh Ajjavara, The Income Tax Officer (TDS), No.65, 3rd Main, Prashanth Nagar, Vs. Ward-5(3)(1), Bengaluru – 560 079. Bengaluru. [PAN: AGCPA 0752H] (अपीलाथ" /Appellant) (""यथ"/Respondent) Shri A.Ravish

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

C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA Nos.2604, 2605, 2606/Bang/2018 (Assessment Years: 2012-13, 2014-15 & 2015-16) & Shri Rajesh Ajjavara, The Income Tax Officer (TDS), No.65, 3rd Main, Prashanth Nagar, Vs. Ward-5(3)(1), Bengaluru – 560 079. Bengaluru. [PAN: AGCPA 0752H] (अपीलाथ" /Appellant) (""यथ"/Respondent) Shri A.Ravish

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

C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA Nos.2604, 2605, 2606/Bang/2018 (Assessment Years: 2012-13, 2014-15 & 2015-16) & Shri Rajesh Ajjavara, The Income Tax Officer (TDS), No.65, 3rd Main, Prashanth Nagar, Vs. Ward-5(3)(1), Bengaluru – 560 079. Bengaluru. [PAN: AGCPA 0752H] (अपीलाथ" /Appellant) (""यथ"/Respondent) Shri A.Ravish

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

M/S. ADARSH 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

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

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

section 13(1)(c) are applicable. The same principle was upheld in the following cases:- • DDIT (Exemptions) v Chaitanya Memorial Education Society, ITAT Hyderabad, 30 ITR (T)120 • Travancore Education Society Vs. CIT, 58 taxmann.com 40, ITAT, Cochin • Sree Anjaneya Medical Trust V CIT, Kozhikoke, 49 taxmann.com 426, ITAT Cochin • Further, the assessee trust is also not run according

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

section 13(1)(c) are applicable. The same principle was upheld in the following cases:- • DDIT (Exemptions) v Chaitanya Memorial Education Society, ITAT Hyderabad, 30 ITR (T)120 • Travancore Education Society Vs. CIT, 58 taxmann.com 40, ITAT, Cochin • Sree Anjaneya Medical Trust V CIT, Kozhikoke, 49 taxmann.com 426, ITAT Cochin • Further, the assessee trust is also not run according

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

section 13(1)(c) are applicable. The same principle was upheld in the following cases:- • DDIT (Exemptions) v Chaitanya Memorial Education Society, ITAT Hyderabad, 30 ITR (T)120 • Travancore Education Society Vs. CIT, 58 taxmann.com 40, ITAT, Cochin • Sree Anjaneya Medical Trust V CIT, Kozhikoke, 49 taxmann.com 426, ITAT Cochin • Further, the assessee trust is also not run according