BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

275 results for “depreciation”+ Charitable Trustclear

Sorted by relevance

Mumbai423Chennai319Delhi318Bangalore275Karnataka85Jaipur64Kolkata46Ahmedabad35Pune32Lucknow32Chandigarh28Hyderabad20Visakhapatnam19Cuttack19Cochin16Amritsar14Surat12Rajkot11Telangana7Indore7Kerala5Agra5Nagpur5Jodhpur4Patna3Ranchi2SC2Calcutta2Raipur2Dehradun2Varanasi2Orissa1Rajasthan1

Key Topics

Section 11144Exemption78Section 12A77Depreciation68Addition to Income47Deduction44Section 143(3)40Section 11(1)(a)38Section 2(15)37Disallowance

DCIT, BANGALORE vs. M/S B S & G FOUNDATION,, BANGALORE

In the result, Revenue’s appeal for asst

ITA 884/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Dy. Commissioner Of Income-Tax (Exemptions), Bengaluru. . Appellant Vs. M/S B S & G Foundation, 502, 2Nd Floor, 5Th ‘C’ Main, 5Th Cross, 2Nd Block, Hrbr Layout, Kalyannagar, Bangalore. . Respondent Pan – Aaatb6131D. Appellant By : Smt. Padmameenakshhi, Jcit Respondent By : Shri R.T Balasubramanyam, C.A Date Of Hearing : 28-9-2017 Date Of Pronouncement : 4-10-2017 O R D E R

For Appellant: Smt. Padmameenakshhi, JCITFor Respondent: Shri R.T Balasubramanyam, C.A
Section 11Section 11(1)(a)Section 11(2)Section 11(3)Section 11(5)Section 12ASection 13Section 143(3)

Showing 1–20 of 275 · Page 1 of 14

...
37
Charitable Trust36
Section 15425

charitable/ religious trust or institution u/s 11, 12 and 13 of the I.T. Act. (iv). Though the Finance Act, 2014 has amended the Income Tax Act, 1961 with regard to non-allowance of depreciation

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, MANGALURU vs. M/S. T.A. PAI MANAGEMENT INSTITUTE,, MANGALURU

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 2688/BANG/2017[2010-11]Status: DisposedITAT Bangalore12 Jun 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boazi.T. A. No.2688/Bang/2017 (Assessment Year : 2010-11) The Assistant Commissioner Of Vs. M/S. T. A. Pai Management Institute, Income-Tax (Exemptions), Post Box No.9, Circle–1, 80 Badagabettu, Manipal, Mangalore. Pan : Aaatt 2248 R Appellant Respondent Revenue By : Shri. Pradeep Kumar, Cit Assessee By : Shri. M. Sridhar Kamath, Ca Date Of Hearing : 29.04.2019 Date Of Pronouncement : 12.06.2019 O R D E R

For Appellant: Shri. M. Sridhar Kamath, CAFor Respondent: Shri. Pradeep Kumar, CIT
Section 10Section 10(2)Section 11(1)Section 12ASection 143(3)Section 35Section 35(1)(iv)

Charitable Fund Trust (Supra). In this case, the Hon'ble jurisdictional High Court has held that the assessee Trust’s claim for depreciation

M/S. VIJAYANAGAR EDUCATIONAL TRUST,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

In the result appeal of the assessee is allowed

ITA 2006/BANG/2019[2019-20]Status: DisposedITAT Bangalore22 Oct 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Hariprasad Nayak, CAFor Respondent: Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru
Section 11Section 115TSection 12ASection 13Section 133A

depreciation is allowable if disclosure is made on such a mistaken belief. It cannot result in to holding that activities of the trust are not genuine. Similarly, the salaries unpaid at the end of the year, unless proved to be bogus claim, could not result in to holding that activities of the trust are not genuine. Activities of the trust

INCOME TAX OFFICER EXEMPTIONS WARD-1 , MANGALORE vs. M/S SHIRURU WELFARE TRUST , UDUPI

In the result, Revenue’s appeal for asst

ITA 2165/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Mar 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P Boazthe Income-Tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/S Shiruru Welfare Trust, Udupi. . Respondent

For Appellant: Shri B.R Ramesh, JCITFor Respondent: Shri Shambu Sharma, C.A
Section 12ASection 143(3)

depreciation amount to form part of the income to be accounted for application for charitable purposes. 2.5 The order of learned CIT(A) may be set aside and that of AO be restored by placing reliance of the recent judgment of Hon'ble High Court of Delhi in the case of DIT(Exemption) vs. Charanjiv Charitable Trust

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Trust Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

DCIT, UDUPI vs. M/S MANIPAL ACADEMY OF HIGHER EDUCATION, MANIPAL

In the result, the appeal of the revenue is dismissed

ITA 658/BANG/2014[2011-12]Status: DisposedITAT Bangalore24 Jul 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Sajjan Kumar Tulsiyan, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT-II
Section 268A

depreciation on the asset put into use. 4.1 The assessee is a registered charitable trust with the object of promoting

M/S GOKULA EDUCATION FOUNDATION ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX RANGE-17, BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 945/BANG/2017[2011-12]Status: DisposedITAT Bangalore18 Aug 2022AY 2011-12

Bench: Shri George George K. & Shri Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Dev Ratan Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(3)

trust, no distinction shall be made between Capital expenditure and Revenue expenditure, i.e., even capital expenditure is also treated as application of income. In the case of a business concern, the assessee would not be entitled for deduction of capital expenditure. Of course, depreciation is allowed thereon at prescribed rates. The focus in respect of a charitable

M/S GOKULA EDUCATION FOUNDATION MEDICAL ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX RANGE-17 , BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 946/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri T. Roumuan Paite, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)

trust, no distinction shall be made between Capital expenditure and Revenue expenditure, i.e., even capital expenditure is also treated as application of income. In the case of a business concern, the assessee would not be entitled for deduction of capital expenditure. Of course, depreciation is allowed thereon at prescribed rates. The focus in respect of a charitable

THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE-1, MANGALORE vs. M/S CATHOLIC DIOCESAN SOCIETY , BIDAR

In the result, Revenue’s appeal for asst

ITA 214/BANG/2017[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax (Exemptions), Circle-1, Mangalore. . Appellant Vs. M/S Catholic Diocesan Society, Opp: Ksrtc Bus Stand Vijaya Nagar Colony, Bidar. . Respondent Pan - Aaaaco515D. Appellant By : Smt. Padmameenakshi, Jcit Respondent By : Shri Edmond D’Souza, C.A Date Of Hearing : 28-09-2017 Date Of Pronouncement : 04-10-2017 O R D E R Per Shri Jason P Boaz:

For Appellant: Smt. Padmameenakshi, JCITFor Respondent: Shri Edmond D’souza, C.A
Section 11Section 12ASection 143(3)

depreciation on fixed assets by following the decision of the Hon’ble Karnataka High Court in the case of DIT (Exemption) Vs. AL Ameen Charitable Fund Trust

ACIT-(E), CIRCLE-1, BANGALORE vs. M/S. BHAGWAN MAHAVEER MEMORIAL JAIN EDUCATIONAL AND CULTURAL TRUST, BANGALORE

In the result, the appeal of the Revenue are dismissed while the appeals by the assessee are partly allowed

ITA 1514/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Aug 2019AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Jason P.Boaz

For Appellant: Shri H.N Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 32Section 35(2)(iv)

depreciation made by the AO which was deleted by the CIT(A). The assessee is a charitable trust with objects

M/S RAMS EDUCATION FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER WARD-2 (EXEMPTION) , BANGALORE

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1381/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Mar 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT
Section 11Section 11(1)Section 11(1)(a)

trust was making a claim for depreciation. If it was, the depreciation should be reduced/adjusted to the extent of such availability of corpus donations. Since the Hon'ble High Court in case of AI Ameen Charitable

THE INCOME TAX OFFICER , WARD-2, BANGALORE vs. M/S. RAMS EDUCATION FOUNDATION, BANGALORE

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1464/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Mar 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT
Section 11Section 11(1)Section 11(1)(a)

trust was making a claim for depreciation. If it was, the depreciation should be reduced/adjusted to the extent of such availability of corpus donations. Since the Hon'ble High Court in case of AI Ameen Charitable