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

260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a bench of this Court vide order dated 25.04.2014 on the following substantial question of law: “Whether the Income Tax Appellate

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the order dated 26.11.2020 passed in ITA No.1462/Bang/2018 by the Income Tax Appellate Tribunal, “C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2013-14, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order

THE COMMISSIONER OF INCOME TAX vs. M/s KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the order dated 26.11.2020 passed in ITA No.1461/Bang/2018 by the Income Tax Appellate Tribunal, “C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2012-13, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the order dated 26.11.2020 passed in ITA No.1460/Bang/2018 by the Income Tax Appellate Tribunal, “C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2011-12, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the order dated 26.11.2020 passed in ITA No.1458/Bang/2018 by the Income Tax Appellate Tribunal, “C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2009-10, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the order dated 26.11.2020 passed in ITA No.1459/Bang/2018 by the Income Tax Appellate Tribunal, “C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2010-11, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

charitable purpose’ even if it incidentally involves in carrying of commercial activities. 17. The Hon’ble High Court of Gujarat in the case of Director of Income Tax (Exemption) vs. - 18 - Sabarmati Ashram Gaushala Trust reported in (2014) 223 Taxman 43 has held that where generation of surplus would not render the activity as being in the nature of trade

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

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

charitable purpose’ even if it incidentally involves in carrying of commercial activities. 17. The Hon’ble High Court of Gujarat in the case of Director of Income Tax (Exemption) vs. - 18 - Sabarmati Ashram Gaushala Trust reported in (2014) 223 Taxman 43 has held that where generation of surplus would not render the activity as being in the nature of trade

D R RANKA CHARITABLE TRUST vs. THE DIRECTOR OF INCOME TAX

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

CHARITABLE TRUST NO.532, 2ND FLOOR, BRINDAVAN BUILDING, DUDI MARKET, AVENUE ROAD, BENGALURU – 560 002, (REPRESENTED BY ITS TRUSTEE, SRI PRAKASH RANKA, AGED ABOUT 55 YEARS, SON OF SRI D.R.RANKA). ... APPELLANT (BY SRI K.K.CHAYTHANYA, ADVOCATE) AND: THE DIRECTOR OF INCOME TAX (EXEMPTIONS), BENGALURU. ... RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE) 2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A

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

In the result, the appeal is allowed

Bench: S G PANDIT,GEETHA K.B.

260A of the Income Tax Act, 19612 aggrieved by the Order of the Income Tax Appellate Tribunal, ‘A’ Bench, Bengaluru3 dated 13.10.2016 in ITA Nos. 1422 and 1423 (Bang) 2016 for the assessment years4 2011-12 and 2012-13, wherein, the appeals filed by the appellant challenging the orders of the learned Commissioner of Income Tax (Appeals), Hubli5 were dismissed

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. ISKCON CHARITIES

In the result, we do not find any merit in these appeals

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) have been preferred by the revenue. The subject matter of I.T.A.No.415/2011 pertains to Assessment Year 2004-05, whereas, the subject matter of I.T.A.No.407/2011 pertains to the Assessment year 2005-06. Since, common substantial questions of law arise for consideration in these appeals

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

The appeals stand dismissed

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

260A of the Income Tax Act, 1961 (for short, ‘the Act’), assailing the common order dated 03.12.2024 passed by the - 5 - HC-KAR NC: 2026:KHC:10978-DB ITA No. 142 of 2025 C/W ITA No. 143 of 2025 ITA No. 144 of 2025 Income Tax Appellate Tribunal, “A” Bench, Bangalore (for short, ‘the Tribunal’) in ITA Nos.290

THE COMMISSIONER OF INCOME TAX vs. THE BAGALKOT TOWN DEVELOPMENT AUTHORITY

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

260A of the Income Tax Act, 1961, praying to, set aside the order passed by the Income Tax Appellate Tribunal, Bangalore Bench-A, Bangalore, in ITA No.1151/Bang/2012 dated 22.1.2014, etc. 2 This ITA having been heard and reserved for Judgment, this day P.S.DINESH KUMAR.J., pronounced the following:- JUDGMENT The Revenue has preferred this appeal challenging the order dated

THE COMMISSIONER OF INCOME EXEMPTION vs. M/S CANARA BANK

Bench: CHIEF JUSTICE,C M JOSHI

Section 260A of the Income Tax Act, 1961 [the Act] impugning an order dated 30.07.2024 [impugned order] passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.689/Bang/2024 in respect of Assessment Year [AY] 2016-2017. 2. The Revenue had preferred the said appeal before the learned ITAT assailing the order dated 22.02.2024 passed by the National Faceless Appeal

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

Appeal is hereby allowed

Bench: ARAVIND KUMAR,VINEET SARAN

260A OF INCOME TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER ISSUED BY THE ITAT BANGALORE IN ITA NO. 4/BNG/2009, DATED 29.05.2009. THIS APPEAL IS COMING ON FOR HEARING THIS DAY, ARAVIND KUMAR J, DELIVERED THE FOLLOWING: JUDGMENT Assessee has filed this appeal challenging the correctness

PR. COMMISSIONER OF INCOME TAX vs. M/S. MOOGAMBIGAI

In the result, the appeal is disposed of

Bench: ALOK ARADHE,ASHOK S.KINAGI

CHARITABLE AND EDUCATIONAL TRUST RR COLLEGE OF MANAGEMENT STUDIES RAMAHALLI CROSS, KUMBALGODE BANGALORE-560060 PAN:AATM1102H. ... RESPONDENT (BY SMT. VANI H, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13.07.2016 PASSED IN ITA NO.1224/BANG/2015 FOR THE ASSESSMENT YEAR 2011- 12, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR

OFFICIAL LIQUIDATOR

In the result, the appeal is disposed of

Bench: RAGHVENDRA S.CHAUHAN

CHARITABLE AND EDUCATIONAL TRUST RR COLLEGE OF MANAGEMENT STUDIES RAMAHALLI CROSS, KUMBALGODE BANGALORE-560060 PAN:AATM1102H. ... RESPONDENT (BY SMT. VANI H, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13.07.2016 PASSED IN ITA NO.1224/BANG/2015 FOR THE ASSESSMENT YEAR 2011- 12, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR

THE DIRECTOR OF INCOME TAX vs. INDIA HERITAGE FOUNDATION

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a bench of this Court vide order dated 01.03.2013 on the following substantial questions of law: (i) Whether the Tribunal