THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION (MEDICAL)

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Fund Trust No.3, Miller Tank Bund Road Off Cunningham Road Bangalore. …Respondent ® 2 (By Sri. A. Shankar, for S.Sukumar and Gurumurthy, Advocates) This Appeal is filed under Section 260-A of Income tax Act, 1961, to set aside the order passed by the ITAT, Bangalore in ITA No.404/Bang/2009 dated 21.08.2009 and confirm the order passed by the Deputy Director

THE DIRECTOR OF INCOME TAX vs. INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Fund Trust No.3, Miller Tank Bund Road Off Cunningham Road Bangalore. …Respondent ® 2 (By Sri. A. Shankar, for S.Sukumar and Gurumurthy, Advocates) This Appeal is filed under Section 260-A of Income tax Act, 1961, to set aside the order passed by the ITAT, Bangalore in ITA No.404/Bang/2009 dated 21.08.2009 and confirm the order passed by the Deputy Director

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. AL-AMEEN CHARITABLE FUND TRUST

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Fund Trust No.3, Miller Tank Bund Road Off Cunningham Road Bangalore. …Respondent ® 2 (By Sri. A. Shankar, for S.Sukumar and Gurumurthy, Advocates) This Appeal is filed under Section 260-A of Income tax Act, 1961, to set aside the order passed by the ITAT, Bangalore in ITA No.404/Bang/2009 dated 21.08.2009 and confirm the order passed by the Deputy Director

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Fund Trust No.3, Miller Tank Bund Road Off Cunningham Road Bangalore. …Respondent ® 2 (By Sri. A. Shankar, for S.Sukumar and Gurumurthy, Advocates) This Appeal is filed under Section 260-A of Income tax Act, 1961, to set aside the order passed by the ITAT, Bangalore in ITA No.404/Bang/2009 dated 21.08.2009 and confirm the order passed by the Deputy Director

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Fund Trust No.3, Miller Tank Bund Road Off Cunningham Road Bangalore. …Respondent ® 2 (By Sri. A. Shankar, for S.Sukumar and Gurumurthy, Advocates) This Appeal is filed under Section 260-A of Income tax Act, 1961, to set aside the order passed by the ITAT, Bangalore in ITA No.404/Bang/2009 dated 21.08.2009 and confirm the order passed by the Deputy Director

PR. COMMISSIONER OF INCOME TAX vs. SRI SRI ADICHUNCHUNAGIRI SHIKSHANA TRUST

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

addition of income on account of disallowance of depreciation, the assessee preferred appeals which were allowed in favour of the assessee. Revenue challenged the said orders of the CIT(Appeals) before the Tribunal unsuccessfully. The orders passed by the Tribunal are challenged in these appeals. 8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders

PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

income of the Trust, as also for a : 55 : direction for the accounts of the Trust to be examined and audited for a period of three years. Section 5 provides a procedure on how such a petition is to be filed. 14.8. Section 7 provides for the powers of the trustee to apply for a direction. A trustee may apply

PR. COMMISSIONER OF vs. M/S. EMBASSY CHARITABLE TRUST

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,M.G.S. KAMAL

ADDITIONAL COMMISSIONER OF INCOME TAX Vs. SURAT ART SILK CLOTH MANUFACTURERS ASSOCIATION' (1979) 2 Taxman 501 (SC), 'SUDARSHAN SILK AND SAREES Vs. COMMISSIONER OF INCOME TAX' (2008) 161 Taxman 321 (SC), 'DIRECTOR OF INCOME TAX Vs. GARDEN CITY EDUCATIONAL TRUST' (2010) 191 Taxman 238 (KAR) AND 'ANANDA SOCIAL AND EDUCATIONAL TRUST Vs. COMMISSIONER OF INCOME TAX' (2020) 114 Taxmann.com

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

charitable or religious institution, any income thereof- - 9 - (i) if such trust or institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or (ii) if any part of such income or any property of the trust

THE COMMISSIONER OF INCOME TAX (EXEM) vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

charitable or religious institution, any income thereof- - 9 - (i) if such trust or institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or (ii) if any part of such income or any property of the trust

PR. COMMISSIONER OF INCOME TAX vs. M/S. MOOGAMBIGAI

In the result, the appeal is disposed of

Bench: ALOK ARADHE,ASHOK S.KINAGI

ADDITIONAL DIRECTOR OF INCOME TAX, (EXEMPTIONS) RANGE-17, BANGALORE. .... APPELLANTS (BY MR. SANMATHI E.I. ADV.,) AND: M/S. MOOGAMBIGAI CHARITABLE AND EDUCATIONAL TRUST

OFFICIAL LIQUIDATOR

In the result, the appeal is disposed of

Bench: RAGHVENDRA S.CHAUHAN

ADDITIONAL DIRECTOR OF INCOME TAX, (EXEMPTIONS) RANGE-17, BANGALORE. .... APPELLANTS (BY MR. SANMATHI E.I. ADV.,) AND: M/S. MOOGAMBIGAI CHARITABLE AND EDUCATIONAL TRUST

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. ISKCON CHARITIES

In the result, we do not find any merit in these appeals

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

trust has to be computed in a normal commercial manner and only the real income has to be taken into account. The loss of sale of investment is not allowable in computing the income for the purposes of Section 11 of the Act. [See: ‘COMMISSIONER OF INCOME TAX- III vs. RAJASTHANI AND GUJARATI CHARITABLE 15 FOUNDATION, POONA supra

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

additional Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 86/137 interest payable to the PSUs could not be held to be his property or income. 13) The income that has actually accrued to the Respondent is taxable. What income has really occurred

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

additional Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 86/137 interest payable to the PSUs could not be held to be his property or income. 13) The income that has actually accrued to the Respondent is taxable. What income has really occurred

THE COMMISSIONER OF INCOME TAX (EXEMPTION) vs. CMR JNANADHARA TRUST

The appeals stand dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

additions made in the assessment. 5. Sri A. Shankar, learned Senior Counsel appearing for Sri Narendra Kumar Jayantilal, learned counsel for the respondent– assessee, submits that it is incorrect to contend that the said entities derived income exclusively from the assessee–Trust. It is submitted that the entities are engaged in independent

THE DIRECTOR OF INCOME TAX vs. INDIA HERITAGE FOUNDATION

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

ADDITIONAL DIRECTOR OF INCOME TAX, EXEMPTIONS, RANGE- 17, BANGALORE. THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year

PR COMMISSIONER OF INCOME-1 vs. M/S RASHTREEYA SIKSHANA SAMITHI TRUST

In the result grounds 3 to 5 of assessee

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE BENGALURU …APPELLANTS (BY SHRI. E.I. SANMATHI, STANDING COUNSEL) AND: M/S RASHTREEYA SIKSHANA SAMITHI TRUST RV TEACHERS COLLEGE BUILDING 2ND BLOCK, JAYANAGAR BENGALURU-560 011. PAN:AAATR0758A …RESPONDENT (BY SHRI. VIKRAM HUILGOL, SENIOR ADVOCATE A/W SHRI. SANDEEP HUILGOL, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME