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)

Trust in a general body meeting held on 08.07.2012 had elected another Managing Committee for a term of three years from 08.07.2012 to 08.07.2015. The said Sri. Gundu Sonu Bhaskar was not a member of the Managing Committee. : 11 : 3.12. The petitioner filed a petition under Sections 5 and 7 of the Charitable

THE COMMISSIONER OF vs. THE KARNATAKA STATE

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from the gross income of the trust. Income derived from the trust property has also got to be computed on commercial principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable

THE DIRECTOR OF INCOME TAX vs. M/S. KRUPANIDHI EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

trust which are covered by provisions of section 11,12 and 13 only application of income during the year is allowable under section 11 of the Act and depreciation being a notional expenditure is not allowable?” 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from the gross income of the trust. Income derived from the trust property has also got to be computed on commercial principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from the gross income of the trust. Income derived from the trust property has also got to be computed on commercial principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from the gross income of the trust. Income derived from the trust property has also got to be computed on commercial principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

charitable or religious trust/institution as codified under Section 11, 12 and 13, there is no provision for computing loss from property held under trust/institution on Date of Judgment 14-08-2018 I.T.A.No.201/2015 Commissioner of Income Tax (Exemptions) & Another Vs. Manipal Hotel & restaurant Management College Trust

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order even when the normal computation of income under respective heads as envisaged under Section 15 to 59 are not applicable to the computation of income in respect of Trusts as per Section 11

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order which has not reached finality even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order which has not reached finality even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order which has not reached finality even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order which has not reached finality even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order which has not reached finality even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order even when the normal computation of income under respective heads as envisaged under Section 15 to 59 are not applicable to the computation of income in respect of Trusts as per Section 11

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust i.e., the assessee herein by following its earlier order even when the normal computation of income under respective heads as envisaged under Sections 15 to 59 are not applicable to the computation of income in respect of Trusts as per Sections 11