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

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

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

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

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

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

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

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

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

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

70 to 79 are also not applicable to the charitable trusts/institutions? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in setting aside disallowance of accumulation/set apart of income under Section Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions) & Anr. Vs. Shushrutha Educational Trust

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

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

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

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

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

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 79 of the Act are applicable to the charitable trust i.e., the assessee herein by following its earlier

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Section 70 to 79 are also not applicable to the charitable trusts/institutions? 2. Whether on the facts and in the circumstances of the case, the Tribunal is correct Date of Judgment 14 -08-2018 I.T.A.No.394/2018 Pr. Commissioner of Income Tax, Exemptions & another Vs. M/s Sackhumvit Trust

PR.COMMISSIONER OF vs. M/S AGASTYA

Bench: S.SUJATHA,VINEET KOTHARI

Charitable trust in ITA No.676/Bang/2014 dated 30.05.2015 and other cases even though the said decisions have not reached finality and there is no specific provision for such set off in Section 11, 12 and 14 of the Act and Section 70

PR. COMMISSIONER OF INCOME TAX vs. M/S. ANJUMAN-E-ISLAM

Bench: S.SUJATHA,VINEET KOTHARI

70 to 79 are also not applicable to the charitable trusts/institutions? 2. Whether on the facts and in the circumstances of the case, the Tribunal is correct in law dismissing Revenue’s appeal by holding that assessee is entitled to claim carry forward of excess application/expenditure/loss without appreciating the fact that the issue of application of income more than

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

Bench: S.SUJATHA,VINEET KOTHARI

charitable or religious trust/institution, various heads of income as contemplated under Section 14 and specific provisions of computation of income under respective heads as envisaged under Sections 15 to 59 are not pressed into action? 2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled

COMMISSIONER OF INCOME TAX vs. M/S. ACADEMY OF LIBERAL

Bench: S.SUJATHA,VINEET KOTHARI

Sections 70 to 80 of IT Act are not applicable to trusts as they only deal with carry forward and set off of loss and not excess expenditure or deficit? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable

COMMISSIONER OF INCOME TAX vs. M/S MANIPAL ACADEMY OF HIGHER EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

charitable religious trust/institution various heads of income contemplated under Section 14 and specific provisions of computation of income under respective heads as envisaged under Section 15 to 59 are not pressed into action? 2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled to carry