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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

Charitable Trust. The same was approved by CIT (Exemption), Bengaluru vide approval order dated 29.07.2019 with retrospective effect. Accordingly, the assessee

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 to another trust which carried out repair and renovation of Lord Vishnu’s temple did not disentitle the petitioner-trust from renewal of its exemption

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 to another trust which carried out repair and renovation of Lord Vishnu’s temple did not disentitle the petitioner-trust from renewal of its exemption

INCOME TAX OFFICER EXEMPTIONS WARD-1 , MANGALORE vs. M/S SHIRURU WELFARE TRUST , UDUPI

In the result, Revenue’s appeal for asst

Bench: Shri N.V Vasudevan & Shri Jason P Boazthe Income-Tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/S Shiruru Welfare Trust, Udupi. . Respondent

Charitable Trust Vs. Addl. CIT (Exemption) in ITA No.1224/Bang/2015 dated 13/7/2016; (ii) ITO Exemption Vs. Sharaddha Trust in ITA No.899/Bang/2016

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 trusts or institutions. It does not apply to religious trusts or institutions whereas scheme of exemption u/s 12A applies

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Charitable Trust. This trust is registered separately and has obtained registration u/s 12A of the Act and engaged in educational activities. The Petitioner was not afforded the opportunity to clarify this before the CIT(Exemptions

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU 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

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

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

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

THE 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

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

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

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Charitable Trust. The Trust will be entitled to exemption u/s 11 of the Act. The facts of the present case

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

Charitable Trust. The same was approved by CIT (Exemption), Bengaluru vide approval order dated 29.07.2019 with retrospective effect. Accordingly, the assessee

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 (60 taxmann.com 165) and the case of ITO (Exemption) Vs. Shraddha Trust in ITA No.899/Bang/2016 dated 07.04.2017. Page

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.

exemption under s. 11 of the IT Act, 1961 by the assessee-trust. In that case the original trust deed executed in August, 1948 did not bring out the real intention of the settlor to create a public charitable