THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

B’, Bangalore, dated 30.12.2014 in ITA Nos.125 & 126/Bang/2014 relating to the assessment years 2009-10 and 2010-11. - 3 - 2. These appeals were admitted by this Court to consider the following substantial questions of law:- “1. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that there

THE COMMISSIONER OF vs. THE KARNATAKA STATE

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

1) of the Act, depreciation is allowable as application of income. Further relying upon the Finance (No.2) Act, 2014, it was contended in the appeals that sub- Section (6) was inserted to Section 11 of the Act, wherein from the assessment year 2015-2016, the depreciation cannot be claimed as an application of income under Section

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

B’, at Bangalore, in ITA Nos. 1075 and 1076/Bang/2014 for Assessment Year 2008-2009 and 2009-2010 before the Deputy Director of Income Tax (Exemptions), Circle 17(2) Bangalore in Commissioner of Income Tax (Exemptions) Bangalore vs. Ohio University Christ College, Academy for Management Education, Bangalore. 2. The respondent – assessee is a registered public Charitable Trust under Sec. 12A

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

The appeals stand dismissed

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

12A of the Act and had filed its returns of income claiming exemption under Section 11 of the Act. The Assessing Officer issued notice under Section 143(2) of the Act and, upon scrutiny, examined the transactions/payments made to certain concerns in which the trustees and/or their relatives had substantial interest. 3.1 The Assessing Officer held that the payments made

ADARSHA SUGAMA SANGEETHA ACADEMY vs. SMT. VRINDA S RAO

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

b) that the petitioner No.2 was not interested in the affairs of the Trust and therefore, the petition was not filed by two or more persons having an interest in the Trust. He denied the allegations of misapplication and mismanagement of the funds of the Trust, but stated that the Trustees worked hard to secure publicity, name and earned goodwill

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

The appeal is dismissed

Bench: B.VEERAPPA,N.KUMAR

b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996) and subsequently the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

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

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23C) thereof] shall operate to exclude

THE DIRECTOR OF INCOME TAX vs. M/S. VENKATESHA EDUCATION SOCIETY

Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR

1) of section 12A, shall – (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and 10 (b) after satisfying himself about the objects

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 2(15) of the Act. The Director of Income

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

charitable and whether the application is made in consonant with requirements of Section 12A of the Act read with Rule 17F of the Income Tax Rules. The genuineness of the activities of the Trust is not a matter to be looked into at the time of dealing with the issue of registration of the Trust under Section 12AA

SRI NARAYANA GURU PRASADITHA SANGHA vs. THE COMMISSIONER OF INCOME TAX

Appeal is hereby allowed

Bench: ARAVIND KUMAR,VINEET SARAN

b) When Appellant has granted registration under Section 12A and also approval under Section 80G (5)(vi) of the Act and continuance for such approval in preceding years under similar circumstances then, whether Tribunal was justified in upholding the denial of continuance of approval subsequently under Section 80G(5)(vi) of the Act? (c) Whether construction of a building