PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

loss caused to the same by their breach of trust, negligence, misapplication, misconduct or willful default; : 72 : (g) a declaration as to what proportion of the trust property or of the interest therein shall be allocated to any particular object of the trust; [(h) xxxxx] (i) a direction authorising the whole or any part of the trust property

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

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss against the income of subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

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

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust is no longer res integra, We are of the opinion that no substantial question of law now arises Date of Order 21-08-2018 I.T.A.No.852/2017 Pr.Commissioner of Income Tax (Central) & Anr. Vs. M/s.Chalassani Education Trust 14/27 in the present Appeals filed by the Revenue.” 4. With regard to carrying forward of the losses for being set

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

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss against the income of subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

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

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss against the income of subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

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

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss against the income of subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

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

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss against the income of subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

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

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss against the income of subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

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

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss against the income of subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust is no longer res integra, We are of the opinion Date of Judgment 14 -08-2018 I.T.A.No.394/2018 Pr. Commissioner of Income Tax, Exemptions & another Vs. M/s Sackhumvit Trust 12/22 that no substantial question of law now arises in the present Appeals filed by the Revenue.” 4. With regard to carrying forward of the losses for being set

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

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust is no longer res integra, We are of the opinion that no substantial question of law now arises in the present Appeals filed by the Revenue.” 4. With regard to carrying forward of the losses for being set

PR COMMISSIONER OF INCOME TAX vs. THE NEW CAMBRIDGE

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust is no longer res integra, We are of the opinion that no substantial question of law now arises in the present Appeals filed by the Revenue.” 4. With regard to carrying forward of the losses for being set

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

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust is no longer res integra, We are of the opinion that no substantial question of law now arises in the present Appeals filed by the Revenue.” 4. With regard to carrying forward of the losses for being set

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss from one head against income from another head to subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss from one head against income from another head to subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

set-off of loss from one head against income from another head to subsequent years as envisaged under Sections 70 to 79 of the Act are applicable to the charitable trust

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

Bench: S.SUJATHA,VINEET KOTHARI

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 Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust

COMMISSIONER OF INCOME vs. M/S MANIPAL HOTEL AND

Bench: S.SUJATHA,VINEET KOTHARI

Trust 11/21 is no longer res integra, We are of the opinion that no substantial question of law now arises in the present Appeals filed by the Revenue.” 4. With regard to carrying forward of the losses for being set off against the income of the charitable