THE COMMISSIONER vs. JYOTHY CHARITABLE TRUST

Bench: S.SUJATHA,VINEET KOTHARI

5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Date of Judgment 14-08-2018 I.T.A.No.707/2015 The Commissioner of Income Tax (Exemptions) & another Vs. Jyothy Charitable Trust 5/22 Depreciation under Section

THE DIRECTOR OF INCOME TAX vs. M/S. KRUPANIDHI EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

section 11 of the Act and depreciation being a notional expenditure is not allowable?” 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5

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

Appeal is hereby allowed

Bench: ARAVIND KUMAR,VINEET SARAN

charitable activity to deny continuance of approval under Section 80G(5)(vi) of the Act? (b) When Appellant has granted registration under Section 12A and also approval under Section 80G (5)(vi) of the Act and continuance for such approval in preceding years under similar circumstances then, whether Tribunal was justified in upholding the denial of continuance of approval subsequently

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

charitable and religious purposes in the subsequent year in which adjustment had been made having regard to the benevolent provisions contained in section 11 of the Act and such adjustment will have to be excluded from the income of the trust under section 11(1)(a).” 5

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions) & Anr. Vs. Shushrutha Educational Trust 6/27 “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Section 268A the said decision is not biding in respect of this assessee? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune Vs. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust (supra) cited by the assessee squarely applies to the assessee’s case. In the cited case, the trust had debited certain amounts to the income and expenditure account and claimed the same as application of income for the purposes of Section 11 of the Act even though the amounts were disbursed by the Trust after the accounting year

ADARSHA SUGAMA SANGEETHA ACADEMY vs. SMT. VRINDA S RAO

Bench: The Hon’Ble Mr. Justice R. Nataraj

5 4. Notice of the petition was issued to the respondents and respondent No.2 who filed his objections to the petition under Section 92(1) of the CPC., contended largely (a) that the respondent No.1 was not a public charitable Trust

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

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX vs. THE NEW CAMBRIDGE

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section