Anand Incubation Centre v. CIT(E), Jaipur

86 Taxmann.com 250Income Tax Appellate Tribunal2017#9905 most cited

What is Anand Incubation Centre v. CIT(E), Jaipur authority for?

Rejection of approval under section 80G for a charitable trust is not justified solely on the ground of absence of activities, especially when the trust has complied with the prescribed conditions and has recently been constituted.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2021.

Also referred to as

Anand Incubation Centre v. CIT(E) · 80G approval · rejection of approval · absence of activities · charitable trust · compliance with conditions · newly constituted trust · CIT(E) decision · ITAT Jaipur

Judgments citing Anand Incubation Centre v. CIT(E), Jaipur

Samarpan Association for Culture and Education, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 164/BANG/2021[NA]Status: DisposedITAT Bangalore03 Sept 2021

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : Na M/S. Samarpan Association For Culture & Vs. The Commissioner Of Income Tax Education, (Exemptions), 26, Magarath Road, 1St Cross Ulsoor, Bengaluru. Bengaluru – 560 025. Pan : Aaxcs 9598 E Appellant Respondent Appellant By : Shri. Siddesh Nagaraj Gaddi, Ca Respondent By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.09.2021 Date Of Pronouncement : 02.09.2021 O R D E R Per N.V. Vasudevanthis An Appeal By The Assessee Against The Order Dated 24.03.2021 Passed By The Cit(E), Bengaluru, Rejecting The Application Filed By The Assesse For Grant Of Recognition Under Section 80-G (5) (Vi) Of The Income Tax Act, 1961(Hereinafter Called 'The Act').

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 12ASection 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : NA M/s. Samarpan Association for Culture and Vs. The Commissioner of Income Tax Education, (Exemptions), 26, Magarath Road, 1st Cross Ulsoor, Bengaluru. Bengaluru – 560 025. PAN : AAXCS 9598 E APPELLANT RESPONDENT Appellant by : Shri. Siddesh Nagaraj Gaddi, CA Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing : 01.09.2021 Date of Pronouncement : 02.09.2021 O R D E R Per N.V. Vasudevan, Vice President This an appeal by the a…

Pr. Commisisoner of Income Tax vs. M/S Treedom Foundation

The appeal is dismissed

ITA/466/2019HC Karnataka11 Jun 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 12ASection 260ASection 5Section 80GSection 80G(5)

…ng of satisfaction regarding non-fulfilment of any of the conditions so specified and the ld. CIT(E) has summarily rejected the assessee's application. The decision of the ITAT Jaipur in the case of Anand Incubation Centre Vs. CIT(E), Jaipur (2017) 86 Taxmann.com 250 (Jaipur) supports the plea of the Assessee in this regard. 6. Since the only reason for not according approval u/s.80G of the Act was that the Assessee did not carry on any charitable activity and since that reason has been held to be not relevant for grant of approval, as a consequence, the approval u/s.80G of the Act should be a…

M/S. Madi Bai Raichandji Rathod Charitable Trust, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 31/BANG/2020[2019-20]Status: DisposedITAT Bangalore09 Mar 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaranassessmentyear: 2019-20

For Appellant: Shri Prem Raj Rathod, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 12ASection 80GSection 80G(5)

…ITA No.31/Bang/2020 M/s. Madi Bai Raichandji Rathod Charitable Trust, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear: 2019-20 M/s. Madi Bai Raichandji Rathod Charitable Trust 98 Rathod Nivas Hebbal Police Station Road CIT (Exemptions) Vs. Guddadahalli Bangalore Bangalore 560 032 PAN NO :AAFTM6804P APPELLANT RESPONDENT Appellant by : Shri Prem Raj Rathod, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 09.03.2021 Date of Pronouncement : 09.03.2021 O R D E R PER B.R. BASKAR…

Bharath School Trust, Mangalore vs. The Commissioner of Income Tax (Exemptions), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 607/BANG/2020[2020-21]Status: DisposedITAT Bangalore18 Jan 2021AY 2020-21

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year :2020-21 M/S. Bharath School Trust, Vs. The Commissioner Of Income Tax Kadri Road, (Exemptions), Mangalore – 575 003, Bengaluru. Karnataka. Pan : Aadtb 6287 F : Assesseee By Smt. Sheetal, Advocate Revenue By : None Date Of Hearing : 18.1.2021 Date Of Pronouncement : 18.1.2021 O R D E R

For Respondent: None
Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2020-21 M/s. Bharath School Trust, Vs. The Commissioner of Income Tax Kadri Road, (Exemptions), Mangalore – 575 003, Bengaluru. Karnataka. PAN : AADTB 6287 F : Assesseee by Smt. Sheetal, Advocate Revenue by : None Date of hearing : 18.1.2021 Date of Pronouncement : 18.1.2021 O R D E R Per N. V. Vasudevan, Vice President This an appeal by the assessee against the order dated 30.4.2020 passed by the CIT(E), Bengaluru, rejected the application filed by t…

M/S. Nandikur Education Trust, Udupi vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result appeal filed by assessee stands allowed

ITA 29/BANG/2020[2019-20]Status: DisposedITAT Bangalore25 Feb 2020AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Manjeet Singh, Addl. CIT – DRFor Respondent: Shri. Danesh H Gardin, Advocate
Section 12ASection 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 29/Bang/2020 M/s. Nandikur Education Trust, Commissioner of Income Adve Aranthade, Tax (Exemptions), Post Nandikur, Nandikur, Vs. Bangalore. Udupi. PAN NO : AADTN 1559 J APPELLANT RESPONDENT : Shri. Danesh H Gardin, Advocate Appellant by : Shri. Manjeet Singh, Addl. CIT – DR Respondent by Date of Hearing : 19-02-2020 Date of Pronouncement : 25-02-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 28/11/2019 pas…

M/S Sjf Philanthropic Organisation, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result, the appeal is allowed

ITA 2283/BANG/2018[2018-19]Status: DisposedITAT Bangalore05 Dec 2019AY 2018-19

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhassessment Year: 2018-19

For Appellant: Smt. Sowmya, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Assessment year: 2018-19 SJF Philanthropic Organisation, Vs. The Commissioner of Corporate Affairs, Admin Block, Income Tax (Exemptions), 1st Floor, Jindal Nagar, Bangalore. Tumkur Road, Bengaluru – 560 073. PAN: AAZCS 4958G APPELLANT RESPONDENT Appellant by : Smt. Sowmya, Advocate Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.12.2019 Date of Pronouncement : 05.12.2019 O R D E R Per N.V. Vasudevan, Vice President This appeal b…

M/S Bhima Foundation, Bangalore vs. The Commissioner of Income Tax (Exemptions), Bangalore

In the result, appeal of the assessee is allowed in light of above directions

ITA 946/BANG/2018[2017-18]Status: DisposedITAT Bangalore20 Sept 2019AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Vikram Singh Yadavassessment Year : 2017-18 M/S. Bhima Foundation, Vs. The Commissioner Of No.122C, “B” Main, 3Rd Block, Income-Tax (Exemption), Jayanagar, Bengaluru. Bengaluru – 560 011. Pan : Aadtb 0553 A Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri.Sunil Kumar Agarwal, Addl. CIT
Section 12ASection 80GSection 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Bhima Foundation, Vs. The Commissioner of No.122C, “B” Main, 3rd Block, Income-tax (Exemption), Jayanagar, Bengaluru. Bengaluru – 560 011. PAN : AADTB 0553 A APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri.Sunil Kumar Agarwal, Addl. CIT Date of hearing : 18.09.2019 Date of Pronouncement : 20.09.2019 O R D E R Per Vikram Singh Yadav, Accountant Member: This is an appeal filed by the assessee against…

M/S Heritage Parampara, Bangalore vs. The Commissioner of Income Tax (E), Bangalore

In the result, the assessee’s appeal is allowed

ITA 2572/BANG/2018[2018-19]Status: DisposedITAT Bangalore04 Sept 2019AY 2018-19

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Year : 2018-19 M/S. Heritage Parampara, Vs. The Commissioner Of Income No.1, Chinmaya Apartment, Tax (Exemptions), Puttanna Road, Bengaluru. Basavanagudi, Bengaluru – 560 004. Pan : Aabth 8132 M Appellant Respondent Assessee By : Shri. H. V. Gowthama, Ca Revenue By : Shri. Vikas Suryavamshi, Addl. Cit Date Of Hearing : 10.07.2019 Date Of Pronouncement : 04.09.2019

For Appellant: Shri. H. V. Gowthama, CAFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2018-19 M/s. Heritage Parampara, Vs. The Commissioner of Income No.1, Chinmaya Apartment, Tax (Exemptions), Puttanna Road, Bengaluru. Basavanagudi, Bengaluru – 560 004. PAN : AABTH 8132 M APPELLANT RESPONDENT Assessee by : Shri. H. V. Gowthama, CA Revenue by : Shri. Vikas Suryavamshi, Addl. CIT Date of hearing : 10.07.2019 Date of Pronouncement : 04.09.2019 O R D E R Per Jason P. Boaz, Accountant Member: This appeal by the assessee is directed against…

Building A Better Tomorrow Foundation, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result, the assessee’s appeal for Assessment Year 2018-19 is allowed

ITA 3364/BANG/2018[2018-19]Status: DisposedITAT Bangalore19 Jul 2019AY 2018-19

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2018-19 M/S. Building A Better Vs. Commissioner Of Income Tax Tomorrow Foundation, (Exemptions), Level 3, Comcorde Block, Bengaluru. Ub City, No.24, Vittal Mallya Road, Bengaluru. Pan : Aadtb 3451 H Appellant Respondent Assessee By : Shri. Narendra Kumar Jain, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 27.06.2019 Date Of Pronouncement : 19.07.2019

For Appellant: Shri. Narendra Kumar Jain, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 12ASection 80Section 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2018-19 M/s. Building a Better Vs. Commissioner of Income Tax Tomorrow Foundation, (Exemptions), Level 3, Comcorde Block, Bengaluru. UB City, No.24, Vittal Mallya Road, Bengaluru. PAN : AADTB 3451 H APPELLANT RESPONDENT Assessee by : Shri. Narendra Kumar Jain, Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of hearing : 27.06.2019 Date of Pronouncement : 19.07.2019 O R D E R Per Jason P. Boaz, Accountant Member: This appeal by the assessee i…

Treedom Foundation, Bangalore vs. The Income Tax Officer (Exemptions) Ward-2, Bangalore

In the result, the appeal is allowed

ITA 2646/BANG/2018[2018-19]Status: DisposedITAT Bangalore15 Mar 2019AY 2018-19

Bench: Shri N.V. Vasudevan & Shri G. Manjunathaassessment Year : N.A.

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri M. Narasimha Raju, JDIT
Section 12ASection 5Section 80GSection 80G(5)Section 80G(5)(vi)

…no recording of satisfaction regarding non-fulfilment of any of the conditions so specified and the ld. CIT(E) has summarily rejected the assessee's application. The decision of the ITAT Jaipur in the case of Anand Incubation Centre Vs. CIT(E), Jaipur (2017) 86 Taxmann.com 250 (Jaipur) supports the plea of the Assessee in this regard. 6. Since the only reason for not according approval u/s.80G of the Act was that the Assessee did not carry on any charitable activity and since that reason has been held to be not relevant for grant of approval, as a consequence, the approval u/s.80G of the Act should be allowed.…

M/S Bhashita Shrinidhi, Belagavi vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result the appeal of the assessee is allowed for statistical purposes

ITA 2177/BANG/2018[2018-19]Status: DisposedITAT Bangalore13 Dec 2018AY 2018-19

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadalem/S.Bhashita, ‘Shrinidhi’, Cts No.2733, 2Nd Cross, Bhagyanagar, Tilakawadi, Belagavi-596006. … Appellant Pan:Aabtb 8944 P Vs. Commissioner Of Income-Tax(Exemptions), Bengaluru. … Respondent

For Appellant: Shri Shivanand Halbhavi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Bhashita, ‘Shrinidhi’, CTS No.2733, 2nd Cross, Bhagyanagar, Tilakawadi, Belagavi-596006. … Appellant PAN:AABTB 8944 P Vs. Commissioner of Income-tax(Exemptions), Bengaluru. … Respondent Appellant by : Shri Shivanand Halbhavi, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing : 12/12/2018 Date of pronouncement: 13/12/2018 O R D E R Per PAVAN KUMAR GADALE, JM : The assessee-trust has filed the appeal against the order of the Commissioner of Income-ta…

Anand Incubation Centre v. CIT(E), Jaipur (86 Taxmann.com 250) — Cited in 11 Judgments | BharatTax