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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

12A registration is granted in subsequent years only? - 4 - 2. The assessee claims to be a 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

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

12A registration is granted in subsequent years only? - 4 - 2. The assessee claims to be a 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

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

12A registration is granted in subsequent years only? - 4 - 2. The assessee claims to be a 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

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

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

12A registration is granted in subsequent years only? - 4 - 2. The assessee claims to be a 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

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

12A as a charitable institution. It is also not disputed that the activities of the assessee are Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 14/47 charitable. It is also not the case of the Revenue that the expenditure incurred by the assessee in Hanover, Germany

THE DIRECTOR OF INCOME TAX vs. M/S KODAVA SAMAJA

The appeal is dismissed

Bench: B.VEERAPPA,N.KUMAR

Charitable Trust under Section 12A of the Income Tax Act, 1961 (for short hereinafter referred to as ‘the Act’). 2. The respondent

ADARSHA SUGAMA SANGEETHA ACADEMY vs. SMT. VRINDA S RAO

Bench: The Hon’Ble Mr. Justice R. Nataraj

charitable Trust and that it had obtained registration under Section 12A of the Income Tax Act, 1961. He also pointed

THE COMMISSIONER OF vs. THE KARNATAKA STATE

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

12A of the Income-tax Act, 1961 (hereinafter referred to as “Act”). For this reason, in the previous year to the year with which we are concerned and in which year the depreciation was claimed, the entire expenditure incurred for acquisition of capital assets was treated as application of income for charitable purposes under section

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

Bench: S.SUJATHA,VINEET KOTHARI

Trust 3/22 “1. Whether on the facts and in the circumstances of the case, the Tribunal is right in allowing depreciation claimed by the assessee ignoring the fact that the entire cost of asset has been fully allowed as application of income under Section 12A of IT Act? 2. Whether the tribunal is right in dismissing the appeal preferred

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

12A and consequently under section 80G of the Act as well ignoring the fact that though the assessee- trust was formed predominantly for carrying out commercial activities such as construction and development, ignoring that no charitable

PR COMMISSIONER OF vs. POORNA PRAJANA VIDYA

Bench: S SUNIL DUTT YADAV,B.S PATIL

12A of the Act as it held that there was no such requirement for grant of registration. 4. Facts relevant to the present dispute are that the assessee claims to be a charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section

PR COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. POORNA PRAJANA VIDYA

Bench: S SUNIL DUTT YADAV,B.S PATIL

12A of the Act as it held that there was no such requirement for grant of registration. 4. Facts relevant to the present dispute are that the assessee claims to be a charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section

PR COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. POORNA PRAJANA VIDYA

Bench: S SUNIL DUTT YADAV,B.S PATIL

12A of the Act as it held that there was no such requirement for grant of registration. 4. Facts relevant to the present dispute are that the assessee claims to be a charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section

PR COMMISSIONER OF vs. POORNA PRAJANA VIDYA

Bench: S SUNIL DUTT YADAV,B.S PATIL

12A of the Act as it held that there was no such requirement for grant of registration. 4. Facts relevant to the present dispute are that the assessee claims to be a charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section

THE PR.COMMISSIONER OF INCOME TAX, CIT (A) vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust, duly registered under Section 12A of the Act. Date of Judgment 19-06-2018, ITA No.239/2011 c/w ITA No.107/2017

THE COMMISSIONER OF INCOME-TAX vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust, duly registered under Section 12A of the Act. Date of Judgment 19-06-2018, ITA No.239/2011 c/w ITA No.107/2017

THE DIRECTOR OF INCOME TAX vs. M/S BOOK ROOM

In the result, the appeal fails and is hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

12A(a) of the Act be not cancelled. The Director of Income Tax (Exemption) by an order dated 20.12.2011 inter alia held that though the original registration of the Trust for wholly charitable trust, but the activities of the Trust are not for charitable purposes as per amended provisions of Section

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

charitable purposes in India, and where such income cannot be so applied during the previous year, it has to be accumulated in the prescribed modes. It is proposed to insert sub-sections (6) and (7) in the said section so as to provide that- (i) where any income is required to be applied or accumulated or set apart for application