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

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

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

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

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

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

trust to such charitable or religious purposes the income of Rs.\n20,000 will get exempted from being considered for the purpose

ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri George George K & Shri Waseem Ahmed

charitable or religious trusts, Income to the extent it is applied towards the objects of such trusts, during the previous year in India. it may be stated here that there are several conditions laid down under section Ii of the Act, for the purpose of claiming exemption

ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri George George K & Shri Waseem Ahmed

charitable or religious trusts, Income to the extent it is applied towards the objects of such trusts, during the previous year in India. it may be stated here that there are several conditions laid down under section Ii of the Act, for the purpose of claiming exemption

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 and activities are carried out as per objects of the trust, there cannot be any reason for the cancellation of the registration because section 13(1) of the Act applies to it. To support his contention, he relied upon the decision of Krupanidhi Educational Trust v. DIT [2012] 27 taxmann.com 11 [Bang], Cancer Aid & Research Foundation

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

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

trust to such charitable or religious purposes the income of Rs.\n20,000 will get exempted from being considered for the purpose

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 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

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 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

SANGHAMITRA RURAL FINANCIAL SERVICES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE-1, BANGALORE

In the result, appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

trust. The facts and circumstances show that the assessee is carrying out its charitable activities and the surplus funds are used for charitable purposes. So, the CIT (A) was justified in holding that the assessee is engaged in charitable activities and qualify for exemption

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 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

SANGHAMITRA RURAL FINANCIAL SERVICES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE-1, BANGALORE

In the result, appeals of the assessee are dismissed

trust. The facts and circumstances show that the assessee is\ncarrying out its charitable activities and the surplus funds are used for\ncharitable purposes. So, the CIT (A) was justified in holding that the\nassessee is engaged in charitable activities and qualify for exemption

WELLNESS CHARITABLE TRUST,BENGALURU vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BANGALORE

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Charitable Trust v. CIT (Exemption) [2019 SCC Online ITAT 5681], Director of Income-tax (Exemptions) v. D.R. Ranka Charitable Trust

SHRI SADGURU NIRUPADESHWARA NITYA DASOHA CHARITABLE TRUST ANKALIMATH,MAKAPUR, LINGASURU TQ AND RAICHUR DIST vs. THE INCOME TAX OFFICER,EXEMPTION, EXEMPTION WARD-1,KALBURGI, KALBURGI,

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Exemptions registered the trust as religious trust instead of Charitable Trust u/s. 12AB(1)(b) of the Act is improper

SHRI SADGURU NIRUPADESHWARA NITYA DASOHA CHARITABLE TRUST ANKALIMATH,MUDGAL, LINGASURU TQ RAICHUR DIST vs. THE INCOME TAX OFFICER, EXEMPTION, EXEMPTION WARD-1,KALBURGI, KALBURGI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Exemptions registered the trust as religious trust instead of Charitable Trust u/s. 12AB(1)(b) of the Act is improper

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

charitable trust is setting off the excess deficit of previous year to the current year’s income. 9. The ld. DR heavily relied on the intimation passed by the CPC & vehemently submitted that the CPC had rightly disallowed a sum of Rs.76,29,084/- on the ground that the assessee in its return had claimed exemption