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Addition to Income50 Section 12A4 Section 2602 Section 148A2

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

ITA/230/2016HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A

6. Learned counsel for the assessee justifying the impugned order submitted that mere existence of surplus does not mean that the assessee is not engaged in the charitable activity of imparting education. No violation of provisions of Section 13(1)(c) was made by the assessee and the order of the Assessing Officer has been rightly reversed

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THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

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

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

M/S HOTEL FISHLAND vs. UNION OF INDIA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

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

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

M/S. K K BROTHERS vs. UNION OF INDIA

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

DR V. NARAYANASWAMY vs. UNION OF INDIA

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

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