SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

charitable trust created under a Deed of Trust dated 8th July 2021. The Trust was formed by Sri S Shyamsundar

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

charitable trust created under a Deed of Trust dated 8th July 2021. The Trust was formed by Sri S Shyamsundar

DCIT, BANGALORE vs. M/S B S & G FOUNDATION,, BANGALORE

In the result, Revenue’s appeal for asst

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Dy. Commissioner Of Income-Tax (Exemptions), Bengaluru. . Appellant Vs. M/S B S & G Foundation, 502, 2Nd Floor, 5Th ‘C’ Main, 5Th Cross, 2Nd Block, Hrbr Layout, Kalyannagar, Bangalore. . Respondent Pan – Aaatb6131D. Appellant By : Smt. Padmameenakshhi, Jcit Respondent By : Shri R.T Balasubramanyam, C.A Date Of Hearing : 28-9-2017 Date Of Pronouncement : 4-10-2017 O R D E R

Trust in ITA No.899/Bang/2016 dated 7/4/2017 City Hospital Charitable Trust (2015) 42 ITR (Trib) 583 Bangalore and Joythi Charitable Trust

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

CHARITABLE TRUST FOR THE AY 2019-20 1. Introduction 1.1 The Assessee Trust, Rukmini Educational Charitable Society founded in 2003 is a charitable

ACHARYA SRI TULSI MAHAPRAGYA SEVA KENDRA CHARITABLE TRUST ,BANGALORE vs. CIT(EXEMPTIONS), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

charitable Trust by the name of Acharya Sri Tulsi Mahapragya Chetna Kendra Charitable Trust. This trust is registered separately and has obtained

SADIYA EDUCATIONAL AND CHARITABLE TRUST vs. CIT,

In the result, the assessee's appeals are allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. Nos.422 & 1632/Bang/2013 M/S. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant.

charitable trust. While the rest one-fourth was concluded to form the valid charitable trust. (Trustees of Gordhandas Govindram Family

M/S RABIYA BASARI BRAHAMATH-ULLAH ALLAYHA CHARITABLE TRUST vs. CIT,

In the result, the assessee's appeals are allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

charitable trust. While the rest one-fourth was concluded to form the valid charitable trust. (Trustees of Gordhandas Govindram Family

M/S. VIJAYANAGAR EDUCATIONAL TRUST,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

In the result appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

trust and not a public charitable trust, he submitted that assessee is registered u/s. 12AA as public charitable trust with

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

charitable trust.” 24. Moreover, the assessee-trust has carried on other charitable activities in the nature of relief of poor

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

charitable trust.” 24. Moreover, the assessee-trust has carried on other charitable activities in the nature of relief of poor

SRI CHANNAMALLIKARJUNA TRUST COMMITTEE,KOPPAL vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BENGALURU

In the result, appeal of the Assessee is allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2018-19 M/S. Sri Channamallikarjuna Trust Cit (Exemption), Vs. Committee Gangavathi Bengaluru. Sri Mallikarjuna Mutta – Gangavathi, District Koppal – 583 227. Pan : Aajts 7938 J Appellant Respondent

charitable Trust whose objectives are similar to those of this Trust and which Trust enjoys recognition u/s 80(G) of the Income

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, MANGALURU vs. M/S. T.A. PAI MANAGEMENT INSTITUTE,, MANGALURU

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boazi.T. A. No.2688/Bang/2017 (Assessment Year : 2010-11) The Assistant Commissioner Of Vs. M/S. T. A. Pai Management Institute, Income-Tax (Exemptions), Post Box No.9, Circle–1, 80 Badagabettu, Manipal, Mangalore. Pan : Aaatt 2248 R Appellant Respondent Revenue By : Shri. Pradeep Kumar, Cit Assessee By : Shri. M. Sridhar Kamath, Ca Date Of Hearing : 29.04.2019 Date Of Pronouncement : 12.06.2019 O R D E R

Charitable Trust (Supra) and Jyothi Charitable (Trust) which have decided the issue in favour of the assessee and against revenue

NITYANANDA DHYANAPEETAM NITHYANANDAPURI ,BANGALORE vs. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION) CIRCLE-17(2) , BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2010-11 M/S. Nithyananda Dhyanapeetam, Vs. Dcit (Exemption), Nithyanandapuri, Kallagopanahalli, Circle – 17(2), Mysore Road, Bidadi, Bengaluru. Bengaluru – 562 109. Pan : Aaatn 7908 C Appellant Respondent Appellant By : Shri. V. Srinivasan, Advocate Respondent By : Shri. Swaroop Mannava, Jcit(Dr)(Itat), Bengaluru

Charitable Trust, though the understanding was that the Assessee and Dhyanapeeta Charitable Trust would share of the extent of land

SHROUTA VIJNAM GURUKULAM,MANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, MANGALORE

In the result, the appeals filed by the assessee-trust are allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Shrouta Vijnan Gurukulam, Vs. Ito (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. Pan : Aants 0655 A Appellant Respondent Assessee By : Shri Prakash S Hegde, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.05.2024 Date Of Pronouncement : 21.05.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Cit(E)’S Order Dated 22.02.2024 Rejecting The Assessee’S Application Seeking Approval Under Section 80G Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

charitable trust as well. Accordingly, it is to be allowed the status of a religious and charitable trust.” 24. Moreover

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

Trust Charitable Trust's case (supra), the Bombay High Court in Trustees of Bhat Family Research Foundation's case (supra

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

Trust Charitable Trust's case (supra), the Bombay High Court in Trustees of Bhat Family Research Foundation's case (supra

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

CHARITABLE TRUST FOR THE AY 2019-20 1. Introduction 1.1 The Assessee Trust, Rukmini Educational Charitable Society founded in 2003 is a charitable

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust does not cease to be a Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts