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169 results for “depreciation”+ Section 12Aclear

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Key Topics

Section 11132Section 12A100Exemption84Section 2(15)73Section 14864Addition to Income51Section 11(1)(a)50Depreciation49Section 143(3)44Disallowance

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

section as a whole and accordingly the said insertion of first proviso to s. 12A(2) of the Act w.e.f. 1st Oct., 2014 should be read as retrospective in operation w.e.f. the date when the condition of eligibility for exemption under ss. 11 85 12 as mentioned in s. 12A provided for registration under s. 12AA ae a pre-condition

Showing 1–20 of 169 · Page 1 of 9

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39
Section 15434
Deduction33

BANGALORE DEVELOPMENT AUTHORITY,BANGALORE vs. DIT, BANGALORE

Appeal of the assessee stands allowed

ITA 12/BANG/2012[2009-10]Status: DisposedITAT Bangalore10 Apr 2015AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Abraham P.Georgebangalore Development Authority, T.Chowdaiah Road, Kumara Park West, Bangalore-560020. … Appellant Pan:Aaalb 0060D Vs. Director Of Income-Tax (Exemptions) Bangalore … Respondent

For Appellant: Shri V.Chandrashekar, AdvocateFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 11Section 12Section 12ASection 2(15)

12A of the Act vide order dated 20.6.1988 passed by the Commissioner of Income Tax (Exemption). A notice was issued to the assessee under Section 12AA(3) of the Act calling upon to show cause as to why the said registration should not be cancelled on the ground that case falls under first proviso to Section

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

12A of the Act w.e.f. 2015-16 and directed the ld. AO to invoke the provisions of section 115T of the Act in accordance with law by order passed on 13.8.2019 u/s 12AA (4) of The Act, against which the assessee is aggrieved. 09. The ld. AR filed two paper books containing 318 pages and 145 pages along with written

DEPUTY COMMISSIONER OF INCOME TAX (E) CIRCLE- 1, BANGALORE vs. M/S BANGALORE DEVELOPEMNT AUTHORITY , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1087/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)
Section 11Section 12ASection 143(1)Section 143(3)

depreciation to the extent of Rs.2.05 crores when the CIT(A) has not contradicted the stand taken by the A.O On Credits under Prior Period Expenses: 1. Whether on the facts and in the circumstances of the case and in law, the learned CIT(A) is justified in allowing the prior period expenses when the assessee is following mercantile system

BANGALORE DEVELOPMENT AUTHORITY ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1104/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)
Section 11Section 12ASection 143(1)Section 143(3)

depreciation to the extent of Rs.2.05 crores when the CIT(A) has not contradicted the stand taken by the A.O On Credits under Prior Period Expenses: 1. Whether on the facts and in the circumstances of the case and in law, the learned CIT(A) is justified in allowing the prior period expenses when the assessee is following mercantile system

BANGALORE DEVELOPMENT AUTHORITY,BANGALORE vs. DDIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 789/BANG/2014[2010-11]Status: DisposedITAT Bangalore03 May 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Years : 2010-11

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Dr. Pradeep Kumar, CIT(DR)
Section 11Section 2(15)

12A of the Act which was cancelled by the CIT(Exemption), has since been restored by a Co-ordinate Bench of this Tribunal, by following the decision of the Hon’ble Karnataka High Court in the case of Director of Income Tax (Exemption) Vs. Karnataka Industrial Area Development Board (ITA No.261/2013 dated 07.11.2014). In that legal view of the matter

ASSISTANT COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S. VOKKALIGARA SANGHA, BANGALORE

In the result, all the appeals are dismissed

ITA 1336/BANG/2016[2010-11]Status: DisposedITAT Bangalore28 Sept 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoasst. Commissioner Of Income Tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/S.Vokkaligara Sangha, Kr Road, Vv Puram, Bengaluru-560004. … Respondent Pan: Aaatv 3662 K Appellant By : Shri S.Nambirajan, Addl.Cit(Dr) Respondent By : S/Shri L.Bharath & Vishal Dedhia, Ca

For Appellant: Shri S.Nambirajan, Addl.CIT(DR)For Respondent: S/Shri L.Bharath & Vishal Dedhia, CA
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

INCOME TAX OFFICER (EXEMPTIONS), BANGALORE vs. M/S. SRI. LAKSHMI EDUCATION SOCIETY, BANGALORE

In the result, the appeals of revenue are dismissed

ITA 128/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, Addl. CIT (DR)For Respondent: None
Section 11Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. SRI. DEVARAJ URS EDUCATIONAL TRUST, KOLAR

In the result, the appeal of revenue is dismissed

ITA 134/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Sept 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri R.N. Prabat, CIT-III (DR)For Respondent: None
Section 11Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

DY.DIT, BANGALORE vs. MAHARANI LAKSHMI AMMANI COLLEGE TRUST, BANGALORE

In the result, the revenue’s appeals are dismissed

ITA 391/BANG/2016[2009-10]Status: DisposedITAT Bangalore31 Mar 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri P.R. Suresh, C.A
Section 11(1)(a)

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

SRI SAI EDUCATIONAL TRUST ,CHITAMANI vs. THE INCOME TAX OFFICER(EXEMPTION) WARD-3 , BANGALORE

In the result, appeal of the assessee stands allowed

ITA 1654/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Feb 2018AY 2012-13

Bench: Shri Sunil Kumar Yadavassessment Year : 2012-13

For Appellant: Shri. Chandrasekhar R, AdvocateFor Respondent: Shri. Rajasekhar, Addl. CIT
Section 10Section 11Section 12ASection 234

12A of the Income Tax Act, it claimed exemption under section 10(23C)(IIIad) but the AO has not examined the claim in the light of the provisions of section 10(23C)(IIIad) of the Act. He rather examined the claim of exemption under section 11 of the Act and added back the depreciation

SHIMOGA URBAN DEVELOPMENT AUTHORITY ,SHIMOGA vs. INCOME TAX OFFICER, WARD-5, SHIMOGA

In the result all the three appeals are allowed for statistical purposes

ITA 2118/BANG/2024[2016-17]Status: DisposedITAT Bangalore05 Dec 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Balram R Rao, Advocate
Section 11Section 12ASection 2(15)

12A of the Act, claiming the benefit of registration granted above in respect of pending assessment of earlier years. However, the above proviso provides for the benefit of exemption under section 11 & 12 from the assessment year for which the earlier registration was granted or provisional registration was granted. In the appellant case no such provisional or earlier registration

SHIMOGA URBAN DEVELOPMENT AUTHORITY ,SHIMOGA vs. INCOME TAX OFFICER, WARD-5, SHIMOGA

In the result all the three appeals are allowed for statistical purposes

ITA 2119/BANG/2024[2017-18]Status: DisposedITAT Bangalore05 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Balram R Rao, Advocate
Section 11Section 12ASection 2(15)

12A of the Act, claiming the benefit of registration granted above in respect of pending assessment of earlier years. However, the above proviso provides for the benefit of exemption under section 11 & 12 from the assessment year for which the earlier registration was granted or provisional registration was granted. In the appellant case no such provisional or earlier registration

SHIMOGA URBAN DEVELOPMENT AUTHORITY ,SHIMOGA vs. INCOME TAX OFFICER, WARD-5, SHIMOGA

In the result all the three appeals are allowed for statistical purposes

ITA 2120/BANG/2024[2018-19]Status: DisposedITAT Bangalore05 Dec 2025AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Balram R Rao, Advocate
Section 11Section 12ASection 2(15)

12A of the Act, claiming the benefit of registration granted above in respect of pending assessment of earlier years. However, the above proviso provides for the benefit of exemption under section 11 & 12 from the assessment year for which the earlier registration was granted or provisional registration was granted. In the appellant case no such provisional or earlier registration

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GOKULA EDUCATION FOUNDATION (HOSPITAL), BANGALORE

In the result, all the appeals are dismissed

ITA 1605/BANG/2016[2010-11]Status: DisposedITAT Bangalore14 Jul 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GOKULA EDUCATION FOUNDATION (MEDICALL), BANGALORE

In the result, all the appeals are dismissed

ITA 1609/BANG/2016[2009-10]Status: DisposedITAT Bangalore14 Jul 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

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

In the result, the appeal filed by the revenue is dismissed

ITA 1516/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Oct 2017AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarasst. Commissioner Of Income-Tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent Pan:Aaatb 0895 L

For Appellant: Shri G.R.Reddy, CIT(DR)For Respondent: Shri Muralidhar, H, Advocate
Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28Section 35(1)(iv)

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

ITO, BANGALORE vs. SHARDDHA TRUST, BANGALORE

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A

DCIT, BANGALORE vs. M/S VIDYANIDHI EDUCATION TRUST, BANGALORE

In the result, all the appeals are dismissed

ITA 1073/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Nov 2017AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT
Section 11(6)Section 143(3)Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and ITA.1073/Bang/2016 Page - 8 (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

ITA 164/BANG/2017[2005-06]Status: DisposedITAT Bangalore15 Nov 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A