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

Bench: S.SUJATHA,VINEET KOTHARI

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. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Date of Judgment

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

131 Taxman 535 (Punjab & Haryana)]; ii. CIT -Vs.- Ashish Rajpal [(2009) 180 Taxman 623 (Delhi)]; iii. CIT -Vs.- Saravana Developers [(2016) 68 taxmann.com 148 (Karnataka)]; - 14 - ITA No.53 of 2024 iv. CIT and anr. -Vs.- Sun Microsystems India Pvt. Ltd. (Order dated 06.04.2015 passed by this Court in ITA No. 203/2009); v. CIT -Vs.- Chemsworth Pvt. Ltd. [(2020) 119 taxmann.com

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

Bench: S.SUJATHA,VINEET KOTHARI

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. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

COMMISSIONER OF vs. M/S RASTHROTHANA

Bench: S.SUJATHA,VINEET KOTHARI

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. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

DIRECTOR OF INCOME TAX (EXEMPTIONS) vs. M/S INTERNATIONAL INSTITUTE OF INFORMATION

Bench: S.SUJATHA,VINEET KOTHARI

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: Date of Judgment 14-08-2018 I.T.A.No.317/2014 Director of Income Tax (Exemptions) & Another Vs. M/s International Institute of Information

THE PR.COMMISSIONER OF INCOME TAX, CIT (A) vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

3. The learned Tribunal found that the Assessee was entitled to claim deduction under Section 32 of the Act as the relevant provisions for computing the income did not discriminate between a Charitable Trust and other Assessees. Secondly, the learned Tribunal found that accumulation of income of the Date of Judgment 19-06-2018, ITA No.239/2011 c/w ITA No.107/2017

THE COMMISSIONER OF INCOME-TAX vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

3. The learned Tribunal found that the Assessee was entitled to claim deduction under Section 32 of the Act as the relevant provisions for computing the income did not discriminate between a Charitable Trust and other Assessees. Secondly, the learned Tribunal found that accumulation of income of the Date of Judgment 19-06-2018, ITA No.239/2011 c/w ITA No.107/2017

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

Bench: S.SUJATHA,VINEET KOTHARI

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. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

131 ITR 479 and Radhaswami Satsang Sabha (1954) 25 ITR 472 (Allahabad) are correct and justified findings of fact. The learned Tribunal has rightly held that Sec. 11(1)(a) of the Act does not employ the term `spent’ but `applied’, which later term `applied’ has wider connotation. 6. Depending upon the normal accounting practices adopted by the assessee

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

Bench: S.SUJATHA,VINEET KOTHARI

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. 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 ACADEMY OF LIBERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

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. 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

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. 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

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. 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

Bench: S.SUJATHA,VINEET KOTHARI

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. 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

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. 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

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. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Date of Judgment 14 -08-2018 I.T.A.No.394/2018 Pr. Commissioner of Income Tax, Exemptions & another Vs. M/s Sackhumvit Trust 5/22 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

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Date of Judgment 14 -08-2018 I.T.A.No.960/2017 Pr. Commissioner of Income Tax & another Vs. Islamic Academy of General Education 4/21 Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held