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

COMMISSIONER OF vs. M/S RASTHROTHANA

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 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

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

PR.COMMISSIONER OF INCOME TAX vs. M/S DOMINICIAN SISTERS OF

Bench: S.SUJATHA,VINEET KOTHARI

80 FEET ROAD INDIRANAGAR BANGALORE-560 038. …RESPONDENT Date of Judgment 14 -08-2018 I.T.A.No.326/2018 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Dominician Sisters of Presentation 2/21 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260- A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 08.09.2017 PASSED IN ITA NO. 2163/BANG/2016, FOR THE ASSESSMENT YEAR

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

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

charitable trust, registration was granted to it under Section 12A of the Income Tax Act, 1961 (‘the Act’ for short) on - 5 - 02.06.1986. A survey was conducted in the premises of the assessee on 16.09.2011. According to the DIT (E), the survey revealed that the assessee was running an educational institution on commercial basis and violated

COMMISSIONER OF INCOME vs. SRI KARNATAKA FRANSALIAN SOCIETY

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 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 Date

COMMISSIONER OF vs. MOOKAMBIKA TEMPLE

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 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 Date

THE COMMISSIONER OF INCOME TAX vs. SHREE PUBLIC CHARTIBALE TRUST

Appeal is dismissed

Bench: S.SUJATHA,VINEET SARAN

Section 80(G) of the Act of the appellant. 2. We have heard Sri K V Aravind, learned counsel for the appellant as well as Sri A Shankar, learned counsel for the respondent and perused the records. 3. The brief facts of the case are that: 3 - the respondent – assessee is a charitable trust

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

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

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

COMMISSIONER OF INCOME TAX vs. MANGALORE URBAN DEVELOPMENT AUTHORITY

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 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 Date

COMMISSIONER OF INCOME TAX(EXEMPTIONS) vs. MANGALORE URBAN DEVELOPMENT AUTHORITY

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 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 Date

COMMISSIONER OF INCOME TAX ( EXEMPTIONS) vs. MANGALORE URBAN DEVELOPMENT AUTHORITY

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 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 Date

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

SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

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

trust properties by means of laws validly enacted but here again it should be remembered that under article 26 (d), it is the religious denomination itself which has been given the right to administer its property in accordance 73 with any law which the State may validly impose. A law, which takes away the right of administration altogether from

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

In the result, the appeal is allowed

Bench: S G PANDIT,GEETHA K.B.

Section 80 (G) of the Income Tax Act, 1961. XVIII. To do such other things/acts/activities, which are necessary and which may be incidental or conducive to the attainment of any of the object of the Trust. XIX. To devote resources for advancing finance to poor and needy students for their education and to identify such students in order to give