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

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

31-10-2014 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT - ASSESSEE'S CASE, IN APPEAL PROCEEDINGS NO. ITA NO.1142/BANG/2013 FOR A.Y. 2010-11. 3. GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY S.SUJATHA J. DELIVERED THE FOLLOWING:- JUDGMENT Mr.Sanmathi

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

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

31. As regards the amendment of trust deed, the Tribunal has returned the finding that the objects of the assessee - trust even after amendment of the trust being continued to be charitable; the amendment is a mere power conferred on the trust or other institution. There is no finding recorded by the authorities that the amendment to the object clause

SRI AVINASH LALA CHANDANI vs. SRI P A NIRANJAN

Bench: The Hon'Ble Mr. Justice A.V.Chandrashekara

charitable trust to the respondent No.1 and said receipts have been placed on record. He has specifically admitted that there was arrears of income tax to be payable by the trust. Though he has deposed that he has paid arrears of income tax to the IT department, no documents are placed on record. Hence, an adverse inference

SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Dilip B Bhosale

trust property for the benefit of the beneficiary which the Trustee can do, cannot be regarded as a right to property under Art. 19 (1)(f) and for the same reason, it does not constitute property under Art. 31(2). If it is held that the Tilkayat was no more than a Custodian, Manager and Trustee properly so called, there

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. It was granted registration under Section 12-A of the Income Tax Act,1961 on 21-7-1986. It was also granted recognition under Section 80-G (5)(vi) of the Act Income Tax Act, for the year 2005-2006, 2006-2007, 2007-2008. Returns were being filed regularly. On 1-1-2009 the assessee filed an application

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

Appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

charitable Trust. It was granted registration under Section 12-A of the Income Tax Act,1961 on 21-7-1986. It was also granted registration under Section 80-G of the Act up-to 31

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

In the result, the appeal is allowed

Bench: S G PANDIT,GEETHA K.B.

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 Society reported in [2024] 168 taxmann.com

M/S KAMMAVARI SANGHAM vs. THE DEPUTY DIRECTOR OF INCOME TAX

Appeals are allowed; and

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

section 11 not on the basis of the nature of contributions but for the reason that the contributions were applied for charitable purposes. When the assessee- trust itself has treated the contributions as voluntary contribution in the nature of income, which is the best situation that 13 the Revenue would always welcome, what is the relevance of arguing whether

M/S KAMMAVARI SANGHAM vs. THE DEPUTY DIRECTOR OF INCOME TAX

Appeals are allowed; and

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

section 11 not on the basis of the nature of contributions but for the reason that the contributions were applied for charitable purposes. When the assessee- trust itself has treated the contributions as voluntary contribution in the nature of income, which is the best situation that 13 the Revenue would always welcome, what is the relevance of arguing whether

M/S KAMMAVARI SANGHAM vs. THE DEPUTY DIRECTOR OF INCOME TAX

Appeals are allowed; and

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

section 11 not on the basis of the nature of contributions but for the reason that the contributions were applied for charitable purposes. When the assessee- trust itself has treated the contributions as voluntary contribution in the nature of income, which is the best situation that 13 the Revenue would always welcome, what is the relevance of arguing whether

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 of the society, the object of charity is fulfilled and depreciation has to be allowed to 11 the assessee viz., a Charitable Trust also, as expenditure on acquisition of assets, which has to be computed in commercial manner even though, the Trust may not be carrying on any business. In this regard, our attention has also been invited

A H MEMORIAL EDUCATIONAL TRUST vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna Writ Petition No.16323 Of 2021 (Lb-Res) C/W Writ Petition No.51640 Of 2017 (Lb- Tax) Writ Petition No.19423 Of 2021 (Lb- Tax) Writ Petition No.20385 Of 2021 (Lb- Res) Writ Petition No.21130 Of 2021 (Lb- Tax) In Writ Petition No.16323 Of 2021 Between: 1. Indus Trust Having Its Registered Office At Billapura Cross, Sarjapura, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer Mr V.S.Kumar, S/O Late Rama Rao C., Aged About 59 Years. 2. Indus International School Private Limited (Iispl) Having Its Registered Office At Billapura Cross, Sarjapur, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer, Mr V.S.Kumar

Trust was not entitled to seek shelter under the definition of charitable purpose in Section 2(15). The next decision of the Supreme Court referred by Sri Shivashankar Bhat is: Additional Commissioner of Income-tax, Gujarath v. Surat Arts Silk Manufacturers' Association, Surat [(1980) 2 SCC 31

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

charitable institutions, social clubs or for charity do not stand to the test of commercial expediency. In any case, the expenditure under these heads cannot be stated to be exclusively for the purposes of business of the respondent-assessee and to allow it. That apart, the respondent-assessee has failed to place any material, in support of their case

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

31. The meeting of the contractual obligations by the Respondent Assessee under the said Agreement dated 30/10/2007 is not in the form of expenditure but day- to-day swipe of the Receipts from the business activity but that swipe of Receipts also does not amount to ‘diversion of income by overriding title’ from CHAMUNDI to DIAGEO. 32. The charge

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

31. The meeting of the contractual obligations by the Respondent Assessee under the said Agreement dated 30/10/2007 is not in the form of expenditure but day- to-day swipe of the Receipts from the business activity but that swipe of Receipts also does not amount to ‘diversion of income by overriding title’ from CHAMUNDI to DIAGEO. 32. The charge

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

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

charitable entity belonging to the Azim Premji Group, to 4 be held as a part of the corpus of Trust. This gift was contemporaneously disclosed to the stock exchanges and this information was also disseminated to the public at large. This gift was also specifically disclosed in the audited accounts of the petitioner for the year ending 31.03.2014. The face

SRI SRINIVASA vs. UNION OF INDIA

Bench: G.NARENDAR,N.KUMAR

charitable services and in pursuance of the same, the first petitioner has established the second petitioner to provide the quality based medical education. The petitioner institution was even granted affiliation by the Rajiv Gandhi University of Health Sciences, Karnataka, Bengaluru to start the MBBS Course. 4 The Medical Council of India has granted permission on 21.06.2011 to the second petitioner