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

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

8. Learned counsel for the Revenue has placed reliance on the following rulings: (i) Allahabad Agricultural Institute .v. Union of India [(2007) 163 Taxman 67 (Allahabad), (ii) Director if Income Tax (Exemption) .v. Karnataka. Badminton Association [(2017) 80 Taxmann.com 138] and (iii) Commissioner of Income Tax (Exemptions) Kolkata .v. Bhatnagar Education and Research Trust [(2021) 129 taxman.com

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders passed by the Tribunal whereby, the orders passed by Revisional Authority under Section 263 of the Act are set-aside, restoring the assessment order, thus, allowing the depreciation under Section 11 of the Act as claimed by the assessee. 10 9. In all these appeals

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders passed by the Tribunal whereby, the orders passed by Revisional Authority under Section 263 of the Act are set-aside, restoring the assessment order, thus, allowing the depreciation under Section 11 of the Act as claimed by the assessee. 10 9. In all these appeals

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders passed by the Tribunal whereby, the orders passed by Revisional Authority under Section 263 of the Act are set-aside, restoring the assessment order, thus, allowing the depreciation under Section 11 of the Act as claimed by the assessee. 10 9. In all these appeals

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders passed by the Tribunal whereby, the orders passed by Revisional Authority under Section 263 of the Act are set-aside, restoring the assessment order, thus, allowing the depreciation under Section 11 of the Act as claimed by the assessee. 10 9. In all these appeals

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders passed by the Tribunal whereby, the orders passed by Revisional Authority under Section 263 of the Act are set-aside, restoring the assessment order, thus, allowing the depreciation under Section 11 of the Act as claimed by the assessee. 10 9. In all these appeals

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders passed by the Tribunal whereby, the orders passed by Revisional Authority under Section 263 of the Act are set-aside, restoring the assessment order, thus, allowing the depreciation under Section 11 of the Act as claimed by the assessee. 10 9. In all these appeals

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

8. ITA No.431/2013, ITA Nos.56/2013 and 108/2014 are filed by the revenue challenging the orders passed by the Tribunal whereby, the orders passed by Revisional Authority under Section 263 of the Act are set-aside, restoring the assessment order, thus, allowing the depreciation under Section 11 of the Act as claimed by the assessee. 10 9. In all these appeals

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

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

8 [5] COMMISSIONER OF INCOME-TAX vs. SOCIETY OF THE SISTERS OF ST. ANNE [(1984) 39 CTR (KAR) 9] [6] DIRECTOR OF INCOME TAX [EXEMPTION] Vs. COUNCIL OF SCIENTIFIC AND INDUSTRIAL RESEARCH in ITA No.331/2013 DD 27.11.2013 15. The question involved in this case is no more res integra. This question was considered by this Court as far back

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT