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Documents citing Nethra Jyothi Trust, Chennai vs Dcit, Coimbatore on 27 October, 2017

The Assistant Commissioner Of Income ... vs M/S Anjuman E Islams Hubli , Hubli on 22 December, 2017

2. During the course of hearing, the learned counsel for the assessee invited my attention that both these grounds are covered by the order of the Tribunal in the case of Jyothy Charitable Trust Vs. DCIT in ITA No.662/Bang/2015 and by the judgment of the jurisdictional High Court in the case of All Saints Church, 148 ITR 786 (Kar) and Society of Sisters of St. Ann, 146 ITR 28 (Kar) with the submission that Tribunal has examined these issues in the light of various judicial pronouncements in the favour of the assessee on both the issues. Therefore, the order of the CIT(A) be confirmed as it was in consonance with the finding of the Tribunal.
Income Tax Appellate Tribunal - Bangalore Cites 11 - Cited by 0 - Full Document

The Income Tax Officer , Ward-2, ... vs M/S. Rams Education Foundation, ... on 23 March, 2018

4.9 The decision of the jurisdictional ITAT Bench in case of Jyothy Charitable Trust (supra) is cited in support of the claim of depredation. It has also been followed by my predecessor in ITA Nos.1381 & 1464/Bang/2017 Page 12 of 14 granting relief to many trust cases in their claim of depreciation. On consideration of the full facts of the present matter and the facts and issues involved in the Hon'ble ITAT's decision, I respectfully beg to moderate my standpoint for the reason given below.
Income Tax Appellate Tribunal - Bangalore Cites 21 - Cited by 8 - Full Document

The Nilgiris Diary Farm Pvt. Ltd.,, ... vs Dcit, Bangalore on 31 August, 2018

08. In our view, the law is clear that liberal attitude in condoning the delay should not be encouraged, rather discretion should be exercised by the Bench in a just and fair manner. A company which is having significant presence throughout Karnataka and is conscious of its rights and obligations under the Act, if chooses to remain indifferent in filing the appeal, than such an assessee it cannot be permitted to seek condonation of the delay in the garb of levelling allegation against the professionals without any basis . The coordinate bench in identical facts, in the matter of Jyothi Chemicals v. DCIT in para 13 has held as under :
Income Tax Appellate Tribunal - Bangalore Cites 6 - Cited by 0 - Full Document
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