ITO, BANGALORE vs. M/S SRI.SHIRDI SAI SAMAJ, BANGALORE

Bench: Shri George George K & Shri Inturi Rama Raoincome-Tax Officer (Exemption), Ward-3, Bangalore. Vs. Sri Shirdi Sai Samaj, … Appellant No.377, Sri Shirdi Sai Baba Mandir Road, Someshwarapura, Halasuru, Bangalore-560008. … Respondent Pan: Aaats 5023 R & Cross Objn.No.213/Bang/2015 (In Ita No.1044/Bang/2015) (Assessment Year: 2010-11) (By The Assessee) Revenue By : Shri Sunil Kumar Agarwala, Jcit(Dr) Assessee By : Shri Ashok A Kulkarni, Advocate

trust is having registration u/s 12AA and also recognition u/s 80G(5)(vi), Section 115BBC is attracted. 3. Briefly, facts of the case are that the respondent-assessee is a charitable society. It was set up with the mixed objects of religious and charitable activities. Return of income for the assessment year 2010-11 was filed on 18/10/2010 declaring

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Trust reported in 303 ITR 360 wherein the Hon’ble Court held has that the balance in current account is also treated as investment as per section 11(5) of the Act to claim the deduction provided under section 11(2) of the Act. 19.1 The assessee in form 35 (statement of facts before the ld. CIT-A) also submitted

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

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Trust reported in 303 ITR 360 wherein the Hon’ble Court held has that the balance in current account is also treated as investment as per section 11(5) of the Act to claim the deduction provided under section 11(2) of the Act. 19.1 The assessee in form 35 (statement of facts before the ld. CIT-A) also submitted

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

02-Sub clause (vi) of clause (ac) of sub-section (1) of section 12A dated 27.05.2021 from A.Y. 2021- 22 to 2023-24. Thereafter, the assessee trust had applied for registration under sub-clause (3) of clause (ac) of sub-section (1) of section 12A on 31.08.2023 by stating the object of the applicant as “education

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

02,60,700 as evidenced by loose papers 45 to 55 in folder A/BVVS/155 , Fabricated donation receipts as a percentage 82% of total donations 8.26 Thus, clearly the conclusion drawn on the basis of data found at the office of the trust that the unnamed donations were about 78% of the total donations is also supported by the above analysis

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

section 13(3) in support of which there are clear documentary evidences available in the seized material as also referred to in the assessment order by the Assessing Officer. (iii) Whether in the facts and circumstances of the case, the CIT(A) erred in ignoring the noting in the seized material and also the admission of Principal Person

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 purposes and not for purposes of profit and no part of the same will go directly or indirectly to any of the beneficiaries of the society or anybody specified in section 13[3] of the Income-tax Act, 1961; the approval granted shall be subject to the provision of [6] proviso to section 143[3]; [7] the approval shall

AL-BADAR EDUCATIONAL AND CHARITABLE TRUST,KALABURAGI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, BELLARY

In the result, the appeals of the revenue are allowed and the\nappeal of the assessee is dismissed

02 & 03 are not entered in\nthe account books of assessee and these are unaccounted cash receipts.\nThe ld. DR further relied on the statement of the Secretary of the Trust\nrecorded u/s.132(4) of the Act and contended that the assessee trust\nhas siphoned cash amount towards Chairman, Vice Chairman,\nTreasurer, Secretary and other people. The ld. DR also

THE ASST.COMMISSIONER OF INCOME TAX - (EXEMPTIONS ) CIRCLE - 1, MANGALURU vs. M/S A. SHAMA RAO FOUNDATION, MANGALURU

In the result, appeal of the Revenue is dismissed

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner Of Vs. M/S. A. Shama Rao Foundation, Income-Tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [Pan:Aaata 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue By Shri Pradeep Kumar, Cit(Dr) Assessee By Shri V. Srinivasan, Adv. Date Of Hearing 09/11/2020 Date Of Pronouncement 03/12/2020 O R D E R

02-08-2013, M/s. Pentafour Software Employees Welfare Foundation Vs. ACIT - ITA Nos. 751 and 752 /Mads/2007 and others, Shri Shankar Bhagwan Estate Vs. ITO 61 ITD 196 (Cal.) and R.B. Shriram Religious and Charitable Trust Vs. CIT 172 ITR 373. Thus, it was held that Voluntary Contributions received by the assessee towards the Corpus cannot be brought

SHRI SIWANCHI OSWAL JAIN BHAVAN TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

section 12AB of the Act. The application was assigned to the Jurisdictional AO (JAO) for verification. 6. The JAO, after examination of the documents submitted, found that the assessee has claimed that it carried the charitable activity which included providing boarding & lodging facility with food to the travellers. As per the assessee’s claim, the rooms were provided free