M/S DESHPANDE EDUCATION TRUST vs. THE ASSISTANT COMMISSIONER OF

In the result, the appeal is allowed

Bench: S G PANDIT,GEETHA K.B.

13. As seen from the objectives, the appellant trust was formed for the purpose of undertaking charitable activities through education for the empowerment of the underprivileged, poor and women viz vocational training and skill development. A coordinate bench of the High Court of Punjab and Haryana in Commissioner of Income Tax - 14 - ITA No.100009 of 2017 (Exemptions) v. Unique Educational

M/S SSJV PROJECTS PRIVATE LIMITED vs. M/S ALLAHABAD BANK

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

charitable institution or society or trust, other than an institution or society or trust referred to in sub-section (7) of Section 63, capable of holding property; (ii) a company; -: 77 :- (iii) an association or other body of individuals not being a joint family, whether incorporated or not; or (iv) a co-operative society other than a co- operative farm

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

charitable institution or society or trust, other than an institution or society or trust referred to in sub-section (7) of Section 63, capable of holding property; (ii) a company; -: 77 :- (iii) an association or other body of individuals not being a joint family, whether incorporated or not; or (iv) a co-operative society other than a co- operative farm

DIRECTOR OF INCOME TAX vs. M/S GROUP VOCATIONAL

The appeal is dismissed

Bench: S.SUJATHA,JAYANT PATEL

H ROAD, OPP:BESCOM LTD., CHIKKANAYAKANAHALLI TUKMKUR-572214. …RESPONDENT (BY SMT:JINITA CHATTERJEE, ADV FOR MR.PARTHASARATHI, ADV) THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, TO SET ASIDE THE ORDER DATED 19.09.2014 PASSED BY THE ITAT, ‘B’ BENCH BANGALORE, AS SOUGHT FOR IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS NO.ITA NO.848/BANG/2012. 2 THIS

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

H MEHTA). ... PETITIONER (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.-201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

H MEHTA). ... PETITIONER (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.-201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

H MEHTA). ... PETITIONER (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.-201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

H MEHTA). ... PETITIONER (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.-201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

H MEHTA). ... PETITIONER (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.-201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

H MEHTA). ... PETITIONER (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.-201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

H MEHTA). ... PETITIONER (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.-201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59