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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

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

u/s Unnamed (Rs.) Year (Named) 80G (Hundi (Rs.) Collection) (Rs.) (Rs.) 12,91,80,648 16,80,24,087 2012 -2013 2013 -2014 3,54,86,067 33,57,372 The assessee made the submissions vide letter dated 11/11/2013 before the Assistant Director of Income Tax (Inv.) explaining the facts that this unaudited figures are a mixture of fees, named

M/S. TEACHERS ACADEMY EDUCATION TRUST,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year : N.A.

trust was carrying out the objects of running educational institution. The assessee thus pointed out that it has satisfied all the conditions for grant of registration u/s. 12A of the Act and therefore registration should be granted. 7. With regard to the findings of the survey proceedings u/s. 133A of the Act, the assessee pointed out the following

INDEPENDENT AND PUBLIC SPIRITED MEDIA FOUNDATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL), BENGALURU

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

CHARITABLE TRUST [2019] 109 TAXMANN.COM 258 / 267 TAXMAN 16 ( BOM) was upheld. Thus, he held that whole the trust cannot be held to be non-genuine, and the registration cannot be cancelled. 30. Thus, he submitted that the order passed by the learned CIT is not sustainable cancelling the registration granted to the assessee trust under section

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE vs. M/S SRINIVASA TRUST , BANGALORE

In the result all the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable Trust, recognized and granted registration u/s 12A and 80G of Income-tax Act and is imparting education. The assessee had filed its original return ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 2 of 11 of income, for the A.Y. 2006-07, on 31/10/2006 declaring NIL income. The said return of income filed by the assessee Trust

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE vs. M/S SRINIVASA TRUST , BANGALORE

In the result all the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable Trust, recognized and granted registration u/s 12A and 80G of Income-tax Act and is imparting education. The assessee had filed its original return ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 2 of 11 of income, for the A.Y. 2006-07, on 31/10/2006 declaring NIL income. The said return of income filed by the assessee Trust

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), BANGALORE vs. M/S SRINIVASA TRUST , BANGALORE

In the result all the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable Trust, recognized and granted registration u/s 12A and 80G of Income-tax Act and is imparting education. The assessee had filed its original return ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 2 of 11 of income, for the A.Y. 2006-07, on 31/10/2006 declaring NIL income. The said return of income filed by the assessee Trust

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BALLARI, BALLARI vs. MS AL BADAR EDUCATIONAL AND CHARITABLE TRUST, BALLARI

In the result, the appeals of the revenue are allowed and the\nappeal of the assessee is dismissed

survey has been converted into search on\nthe same day and hence search was carried out on the assessee on\n06.09.2017.\n3. During the course of search total 300 receipts were seized and\nimpounded by the search team marked as Annexure ABDCH/01,\nABDCH/02 & ABDCH/03. It is an admitted fact that out of these 300\nreceipts 124 receipts have been issued

AL-BADAR EDUCATIONAL AND CHARITABLE TRUST,KALABURAGI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, BELLARY

In the result, the appeals of the revenue are allowed and the\nappeal of the assessee is dismissed

survey has been converted into search on\nthe same day and hence search was carried out on the assessee on\n06.09.2017.\n\n3. During the course of search total 300 receipts were seized and\nimpounded by the search team marked as Annexure ABDCH/01,\nABDCH/02 & ABDCH/03. It is an admitted fact that out of these 300\nreceipts 124 receipts have been

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

survey u/s 133A. Thus, the objection on the ground that the material relied upon to initiate proceedings u/s 153A was not found in the premises belonging to the appellant and therefore no proceeding can be initiated u/s 153A is untenable and is therefore rejected. 14. Further the objection that the notice issued u/s 143(2) is defective

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

survey u/s 133A. Thus, the objection on the ground that the material relied upon to initiate proceedings u/s 153A was not found in the premises belonging to the appellant and therefore no proceeding can be initiated u/s 153A is untenable and is therefore rejected. 14. Further the objection that the notice issued u/s 143(2) is defective

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

survey u/s 133A. Thus, the objection on the ground that the material relied upon to initiate proceedings u/s 153A was not found in the premises belonging to the appellant and therefore no proceeding can be initiated u/s 153A is untenable and is therefore rejected. 14. Further the objection that the notice issued u/s 143(2) is defective