THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof.- (a) xxxxx (b) xxxxx (c) in the case of a trust for charitable

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

Charitable Institutions, supra, wherein the Division Bench considering Section 13(1)(d) of the Act has held that it is only the income from such investment or deposit which has been made in violation of Section 11(5) of the Act that is liable to be taxed and that the violation under Section 13(1)(d) does not tantamount

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

The appeals stand dismissed

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

11 of the Act. The Assessing Officer issued notice under Section 143(2) of the Act and undertook scrutiny of the payments made to the concerned entities in the light of Section 13(1)(c) read with sub-section (3) of Section 13 of the Act. 7.1 Before adverting to the rival contentions, it would be apposite to extract

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

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

C' BENCH: BANGALORE IN APPEAL PROCEEDINGS NO.ITA NO. 2119/BANG/2016 FOR ASSESSMENT YEAR: 2012-13, VIDE ANNEXURE-A AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS I.T.A. COMING ON FOR HEARING ON INTEROLOCUTORY APPLICATION, THIS DAY Dr. VINEET KOTHARI J. DELIVERED THE FOLLOWING:- JUDGMENT Mr.S.Parthasarathi & Smt.Sheetal Borkar, Advs

PR. COMMISSIONER OF INCOME TAX vs. M/S. ANJUMAN-E-ISLAM

Bench: S.SUJATHA,VINEET KOTHARI

C' BENCH: BANGALORE IN APPEAL PROCEEDINGS NO. ITA NO. 1701/BANG/2017 FOR ASSESSMENT YEAR: 2010-2011, VIDE ANNEXURE-A, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS I.T.A. COMING ON FOR HEARING ON INTEROLOCUTORY APPLICATION, THIS DAY Dr. VINEET KOTHARI J. DELIVERED THE FOLLOWING:- JUDGMENT Mr.Sanmathi

PR.COMMISSIONER OF vs. M/S AGASTYA

Bench: S.SUJATHA,VINEET KOTHARI

1. PR. COMMISSIONER OF INCOME TAX, EXEMPTIONS MISSION ROAD, BANGALORE 2. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE-1 BANGALORE …APPELLANTS (BY MR.SANMATHI E I, ADV.) AND: M/S AGASTYA INTERNATIONAL FOUNDATION H.NO.79.26, 2ND CROSS, RAMAIAH REDDY LAYOUT, BENSON TOWN, OFF NANDI DURGA ROAD, BANGALORE- PAN AAATA3882C …RESPONDENT Date of Judgment 14 -08-2018 I.T.A.No.397/2018 Pr. Commissioner

COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

1. DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT 2. SET ASIDE THE APPELLATE ORDER DATED: 04/04/2014 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BANGALORE IN APPEAL PROCEEDINGS NO. ITA NO.1141/BANG/2013 FOR ASSESSMENT YEAR 2010-11. THIS I.T.A. COMING

COMMISSIONER OF vs. M/S RASTHROTHANA

Bench: S.SUJATHA,VINEET KOTHARI

1. DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED:14/08/2015 PASSED BY THE ITAT, 'C' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA 897/BANG/2014 FOR ASSESSMENT YEAR 2008-2009, AS SOUGHT FOR IN THIS APPEAL

PR COMMISSIONER OF INCOME TAX (E) vs. M/S B S & G FOUNDATION

Bench: S.SUJATHA,VINEET KOTHARI

C" MAIN 5TH CROSS, 2ND BLOCK HRBR LAYOUT, KALYANAGAR BANGALORE. PAN:AAATB6131D …RESPONDENT Date of Judgment 14 -08-2018 I.T.A.No.229/2018 Pr. Commissioner of Income Tax (E) & Another Vs. M/s B.S. & G Foundation 2/21 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260- A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 04.10.2017 PASSED IN ITA NO. 884/BANG/2016

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

Bench: S.SUJATHA,VINEET KOTHARI

1. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 17 (2) BANGALORE …APPELLANTS (BY MR.SANMATHI E I, ADV.) AND: M/S RASTHROTHANA PARISHAT ESHVASHILPA GAVIPURAM ROAD, KEMPEGOWDA NAGARA, BENGALURU PAN AAATP1699L …RESPONDENT (BY SRI.S.PARTHASARATHI & SMT.SHEETAL BORKAR, ADVS.) ***** THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260- A OF INCOME TAX ACT 1961, ARISING

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE