THE COMMISSIONER vs. JYOTHY CHARITABLE TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust 19/22 the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

13.(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 (EXEM) vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

13.(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

13 of the Act and consequently the assessee is not entitled for registration under Section 12A of the Act?” 3. The assessee is a charitable trust

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

Bench: S.SUJATHA,VINEET KOTHARI

trusts are covered under section 11, 12 and 13 of the IT Act, 1961 and the provisions of section 28 to 44 of the Act are not applicable to charitable

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

The appeals stand dismissed

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

Section 13 of the Act. 7.1 Before adverting to the rival contentions, it would be apposite to extract the relevant statutory provisions: "13(1) (c) in the case of a trust for charitable

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 40/47

COMMISSIONER OF INCOME vs. M/S MANIPAL HOTEL AND

Bench: S.SUJATHA,VINEET KOTHARI

13 /2016 Commissioner of Income Tax (Exemptions) & another Vs. M/s Manipal Hotel and Restaurant Management College Trust 17/21 computing the income from the charitable institutions, then there is no way to preserve the corpus of the trust for deriving the income. The Board also appears to have understood the `income’ under section

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, 12 and 13

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, 12 and 13

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, 12 and 13

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, 12 and 13

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, 12 and 13

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, 12 and 13

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, 12 and 13

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, 12 and 13

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, 12 and 13