THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable purpose as required under Sections 11 and 12 of the Act from 2014-15 onwards i.e., after 23.09.2014. A survey

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable purpose as required under Sections 11 and 12 of the Act from 2014-15 onwards i.e., after 23.09.2014. A survey

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable purpose as required under Sections 11 and 12 of the Act from 2014-15 onwards i.e., after 23.09.2014. A survey

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

charitable entity belonging to the Azim Premji Group, to 4 be held as a part of the corpus of Trust. This gift was contemporaneously disclosed to the stock exchanges and this information was also disseminated to the public at large. This gift was also specifically disclosed in the audited accounts of the petitioner for the year ending 31.03.2014. The face

THE COMMISSIONER OF INCOME TAX vs. THE BAGALKOT TOWN DEVELOPMENT AUTHORITY

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

reopened by the Assessing Authority as held by the Hon’ble Supreme Court in Nagpur Hotel’s case supra. 4 4. Whether, in law and on facts, the ITAT is correct in holding that the Form No.10 as required by Income Tax Rule 17 can be filed after completion of assessment during the pendency of appeal.” (sic) 2. Heard

M/S. PIXEL PICTURES PVT LTD vs. UNION OF INDIA

Bench: S.SUJATHA

assessment year prior to 1.6.2015. Hence,the demand notices under Section 200A by the respondent-authority for intimation for payment of fee under Section 234E can be said as without any authority of - 8 - law and the same are quashed and set aside to that extent. 27. In view of the aforesaid observations and discussion, the impugned notices under Section

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI B S PATIL vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

B YUVARAJ vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA