COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

7. Thus, neither the liability for payment was admitted by the respondent – Trust by making a provision for such payment is disputed by the Revenue nor the fact of actual payment made in the subsequent or next year is also disputed. Therefore, in fact and in substance, the condition of `application of the income’ of the Charitable Trust

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

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The 7 exemption entitlement under Section 11

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

7. of the Bill seeks to amend section 11 of the Income-tax Act relating Income from property held for charitable or religious purposes. The existing provisions of the aforesaid section contain a primary condition that for grant of exemption in respect of income derived from property held under trust

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

7. of the Bill seeks to amend section 11 of the Income-tax Act relating Income from property held for charitable or religious purposes. The existing provisions of the aforesaid section contain a primary condition that for grant of exemption in respect of income derived from property held under trust

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

7. of the Bill seeks to amend section 11 of the Income-tax Act relating Income from property held for charitable or religious purposes. The existing provisions of the aforesaid section contain a primary condition that for grant of exemption in respect of income derived from property held under trust

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

7. of the Bill seeks to amend section 11 of the Income-tax Act relating Income from property held for charitable or religious purposes. The existing provisions of the aforesaid section contain a primary condition that for grant of exemption in respect of income derived from property held under trust

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA REDDY JANASANGHA

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

7. of the Bill seeks to amend section 11 of the Income-tax Act relating Income from property held for charitable or religious purposes. The existing provisions of the aforesaid section contain a primary condition that for grant of exemption in respect of income derived from property held under trust

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

7. of the Bill seeks to amend section 11 of the Income-tax Act relating Income from property held for charitable or religious purposes. The existing provisions of the aforesaid section contain a primary condition that for grant of exemption in respect of income derived from property held under trust

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

7. of the Bill seeks to amend section 11 of the Income-tax Act relating Income from property held for charitable or religious purposes. The existing provisions of the aforesaid section contain a primary condition that for grant of exemption in respect of income derived from property held under trust

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

7 - assessee – trust. The breach of Section 13(1)(c) being apparent, the Tribunal ought to have allowed the appeal filed by the revenue. The assessee collecting the capitation fee in the garb of voluntary contribution amounts to commercial activities. Such institutions cannot be considered as charitable institutions within the meaning of Section 2(15) of the Act. 6. Learned

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

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

7 - assessee – trust. The breach of Section 13(1)(c) being apparent, the Tribunal ought to have allowed the appeal filed by the revenue. The assessee collecting the capitation fee in the garb of voluntary contribution amounts to commercial activities. Such institutions cannot be considered as charitable institutions within the meaning of Section 2(15) of the Act. 6. Learned

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

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

11 of the Act? 5. Whether the Tribunal committed an error in not appreciating charging of hefty fees, payment of commission to the brokers is in violation of the Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984 and was against the public policy disentitling the society from registration under Section 12A of the Income Tax Act? 6. Whether

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

7. It is not in dispute that the registration under Section 12A of the Act was granted to the assessee on 23.09.2014. In terms of the first proviso, where the registration has been granted to the Trust under Section 12AA, then, the provisions of Sections 11 and 12 shall apply in respect of any income derived from property held under

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

7. It is not in dispute that the registration under Section 12A of the Act was granted to the assessee on 23.09.2014. In terms of the first proviso, where the registration has been granted to the Trust under Section 12AA, then, the provisions of Sections 11 and 12 shall apply in respect of any income derived from property held under

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

7. It is not in dispute that the registration under Section 12A of the Act was granted to the assessee on 23.09.2014. In terms of the first proviso, where the registration has been granted to the Trust under Section 12AA, then, the provisions of Sections 11 and 12 shall apply in respect of any income derived from property held under

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

7. It is not in dispute that the registration under Section 12A of the Act was granted to the assessee on 23.09.2014. In terms of the first proviso, where the registration has been granted to the Trust under Section 12AA, then, the provisions of Sections 11 and 12 shall apply in respect of any income derived from property held under

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

7. It is not in dispute that the registration under Section 12A of the Act was granted to the assessee on 23.09.2014. In terms of the first proviso, where the registration has been granted to the Trust under Section 12AA, then, the provisions of Sections 11 and 12 shall apply in respect of any income derived from property held under

M/S KAMMAVARI SANGHAM vs. THE DEPUTY DIRECTOR OF INCOME TAX

Appeals are allowed; and

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

11 of the Income Tax Act. 5. Sri. Chandrashekar for the assessee, adverting to Section 12(1) of the Act submitted that any voluntary contribution received by the Trust for charitable or religious purposes, (not being 1 Commissioner of Income Tax(Appeals) 2 Income Tax Appellate Tribunal 7