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

CHARITABLE TRUST FOR THE AY 2019-20\n1. Introduction\n1.1 The Assessee Trust, Rukmini Educational Charitable

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

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

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

charitable trust, is a misrepresentation. Assessee’s explanation is that assessee is a public charitable trust

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

In the result, appeal of the assessee is partly allowed for\nstatistical purposes

charitable Trust by the\nname of Acharya Sri Tulsi Mahapragya Chetna Kendra Charitable Trust. This trust

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

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

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

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

In the result, the appeal of the assessee in ITA No

Trust (2017) 395 ITR 0225(Bom. HC). Our attention was also drawn to the\norder of ITAT, Bangalore Bench, Bangalore, in the case of Jyothy Charitable

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

In the result, the appeal of the assessee in ITA No

Trust (2017) 395 ITR 0225(Bom. HC). Our attention was also drawn to the\norder of ITAT, Bangalore Bench, Bangalore, in the case of Jyothy Charitable

DHWANI SHRISTI FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS, BENGALURU

In the result, appeal filed by the assessee in ITA

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Charitable Trust, Bangalore Page 2 of 12 ITA Nos.2463 & 2464/Bang/2024 Dhwani Shristi Foundation Designation: Charitable Trust

DHWANI SHRISTI FOUNDATION ,BAGANALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS) , BANGALORE

In the result, appeal filed by the assessee in ITA

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Charitable Trust, Bangalore Page 2 of 12 ITA Nos.2463 & 2464/Bang/2024 Dhwani Shristi Foundation Designation: Charitable Trust

MARGDARSHAN FOUNDATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , (EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, both the appeals filed by assessee stands\nallowed

charitable as well as religious trust. The Ld.CIT(E)\nwas of the view that objects of the trust

MV KARMARI CHARITABLE TRUST,HUBLI vs. ITO EXEMPTIONS WARD 1(1) HUBLI, C R BUILDING HUBLI

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2024-25

Charitable Trust, Hubli Page 3 of 11 M.V. Karmari Charitable Trust, Hubli Page 4 of 11 M.V. Karmari

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

In the result the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

trust for charitable and religious purposes in the earlier years against the income earned by the trust

SHRI PURUSHOTTAMA NARASIMHA BHARATI SANATANA SABHA,UTTARA KANNADA vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD-1, HUBLI

In the result, the appeal filed by the assessee trust is allowed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2024-25

trust and not a charitable trust (“education”).On verifying the trust deed dated 24.04.2012 as well

MARGDARSHAN FOUNDATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, both the appeals filed by assessee stands\nallowed

charitable as well as religious trust. The Ld.CIT(E)\nwas of the view that objects of the trust

CITY HOSPITAL CHARITABLE TRUST ,MANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: Na

Charitable Trust, Mangalore Page 2 of 10 City Hospital Charitable Trust, Mangalore Page 3 of 10 3. The brief