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

charitable Trust was\nestablished in 2003 and registration was granted u/s.12AA of the Act\non 19.3.2003 and subsequently u/s.12AB on 24.9.2021. The original\nname of the trust was Bheemaneni Educational System Trust. The\nmain objects of the trust of educational activities are as under:-\n“(a) To promote establish and conduct activities in the fields of\neducation, literacy, science, technology

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

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 in nature and assessee cannot be granted exemption u/s 11 of the Act in this assessment year. This ground of revenue in ITA No.64/Bang/2018 is allowed. Ground No. 2 - Based on the facts and circumstances of the case, whether Ld. CIT(A) was correct in allowing unexplained receipts/unnamed donation when incriminating documents against the assessee were found and seized

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE

In the result, all the appeals filed by the revenue and all the cross objections filed by the assessee are dismissed

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

seizure of cash and loose sheets. Apparently, there is no dispute on that fact. All that the department is trying to show is that there is something improper in the manner in which the donations are handled. Both these factors clearly establish that the allegations have nothing to do with the trust and its activities in relation to the charitable

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

charitable Trust was established in 2003 and registration was granted u/s. 12AA of the Act on 19.3.2003 and subsequently u/s. 12AB on 24.9.2021. The original name of the trust was Bheemaneni Educational System Trust. The main objects of the trust of educational activities are as under:- “(a) To promote establish and conduct activities in the fields of education, literacy, science

M/S. SRINIVAS INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,MANGALROE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

Charitable Public Trust (supra). M/s. Srinivas Institute of Medical Science and Research Centre, Mangalore Page 47 of 50 5.9 Further it is to be noted that the Supreme Court judgment in Andaman Timber Industries v. Commissioner of Central Excise, 281 CTR 241 (SC) wherein it was held that opportunity of cross- examination not given leads to nullity and assessment order

ASST.C.I.T., BANGALORE vs. SRI. K.R. KAVIRAJ, HOSPET

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

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

seizure action under Section 132 of the Act was carried out in the premises of the assessee's trust on 6.8.2015. Therefore all the persons in-charge of the accounts section were completely involved in the post search proceedings. Since they were attending the income tax office every day to furnish verification and other details called for, the assessee could

THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU vs. M/S. BLUELINE FOODS (INDIA) PVT. LTD.,, MANGALURU

seizure action under section 132\nof the Income-tax Act on SSKI Group and by warrant dated 1-8-2003,\nthe assessee was also covered under the search. The premises whereas\nthe assessee was found was not searched.\n23. The Tribunal though cannot determine the Propriety of search but\nthe Tribunal has the inherent power to verify that there

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply