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

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 under section 11." (B) Further, the ld. A.R. relied on the decision of the Delhi Bench

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

charitable purposes. Section 12 is in the nature of an Explanation of section 11. Section 12A provides that provisions of sections 11 and 12 shall not apply in relation to income of any trust or institution unless certain conditions are satisfied, one of which is clause (a), the same is reproduced as under: "12A. Conditions as to registration of trusts

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

trust was formed with the objective of providing relief to the poor, medical aid, yoga promotion, and other charitable purposes. Soon after its creation, the appellant applied for provisional registration under section 12AB of the Income-tax Act, 1961, by filing Form 10A

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

In the result appeal of the assessee is allowed

trust was\nformed with the objective of providing relief to the poor, medical aid,\nyoga promotion, and other charitable purposes. Soon after its creation,\nthe appellant applied for provisional registration under section 12AB of\nthe Income-tax Act, 1961, by filing Form 10A

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 under\nsection 11.\"\n(B)\nFurther, the ld. A.R. relied on the decision of the Delhi

M/S. TEACHERS ACADEMY EDUCATION TRUST,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year : N.A.

10A on 28.9.2017 seeking registration u/s. 12AA of the Act. The assessee also filed returns of income for AYs 2016-17 and 2017-18. In the return of income so filed, in anticipation of grant of registration u/s. 12AA of the Act, the assessee had also claimed exemption u/s. 11 in respect of surplus of income over expenditure

SOCIETY OF PERPETUAL HELP HOME FOR THE AGED,SASTHAN POST UDUPI vs. CIT (EXEMPTIONS), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2025-26 Society Of Perpetual Help Home For The Aged, Vs. Cit(E), Pandeshwara Village, Bangalore. Sasthan Post, Udupi, Udupi – 576 226. Pan : Aabap 6Lo5 B Appellant Respondent Assessee By : Shri. Kashyap S. Vepari, Ca Revenue By : Shri. Murali Mohan, Cit(Dr)(Itat), Bangalore. Date Of Hearing : 15.07.2025 Date Of Pronouncement : 31.07.2025

10A) and was given the provisional registration up to AY 2025-26 on 30.11.2022. In the application for final approval in Form 10AB, it noticed Page 5 of 7 that the assessee has once again mentioned same section i.e. sub-clause (B) of clause (iv) of first proviso to subsection (5) of section 80G whereas the correct section code under

BUILDING A BETTER TOMORROW FOUNDATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2018-19 is allowed

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2018-19 M/S. Building A Better Vs. Commissioner Of Income Tax Tomorrow Foundation, (Exemptions), Level 3, Comcorde Block, Bengaluru. Ub City, No.24, Vittal Mallya Road, Bengaluru. Pan : Aadtb 3451 H Appellant Respondent Assessee By : Shri. Narendra Kumar Jain, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 27.06.2019 Date Of Pronouncement : 19.07.2019

section 80G of the Income Tax Act, 1961 (in short ‘the Act’). 2. Briefly stated, the facts of the case are as under:- Page 2 of 7 2.1 The assessee is a charitable trust constituted vide trust deed dated 09.01.2018. The assessee filed an application in Form 10A

M MADHUSUDAN, L/R OF LATE MANOHAR N S,BANGALORE vs. COMMISSIONER OF INCOME TAX, BANGALORE V, BANGALORE

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

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

charitable in nature. 4. On the facts, the ld.CIT ought to have accepted the explanation and submissions of the appellant and granted registration under section 12AA of the Act to the appellant trust as prayed for. 5. On the facts, the ld.CIT failed to appreciate that the reasons given to deny the registration under section 1AA of the Act were

M/S ASSISI EDUCATION TRUST,MANGALORE vs. CIT, MANGALORE

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

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

charitable in nature. 4. On the facts, the ld.CIT ought to have accepted the explanation and submissions of the appellant and granted registration under section 12AA of the Act to the appellant trust as prayed for. 5. On the facts, the ld.CIT failed to appreciate that the reasons given to deny the registration under section 1AA of the Act were

SMT PUSHPA SARJI RAMESH CHARITABLE TRUST,SRI BANASHANKARI NILAYA GOPALGOUDA EXTENSION vs. ITO, WARD 1 & TPS, SHIMOGA , SHIMOGA,KARNATAKA

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

charitable activities carried out by the assessee, on mere technicalities, the application for final registration u/s. 12AA and 80G could not be rejected which would affect the assessees very badly. 9. We have also gone through the judgment of the Hon’ble Orissa High Court reported in (2024) 161 taxmann.com 311 in the case of Parameswari Bai Memorial Trust

SMT PUSHPA SARJI RAMESH CHARITABLE TRUST,SHRI BANASHANKARI NILAYA FIFTY FT ROAD vs. ITO, WARD 1 & TPS, SHIMOGA , SHIMOGA,KARNATAKA

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

charitable activities carried out by the assessee, on mere technicalities, the application for final registration u/s. 12AA and 80G could not be rejected which would affect the assessees very badly. 9. We have also gone through the judgment of the Hon’ble Orissa High Court reported in (2024) 161 taxmann.com 311 in the case of Parameswari Bai Memorial Trust

KANCHI PERIYAVA TRUST-MYSORE ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX(EXEMPTIONS), , BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

Charitable Trust, formed on 24-04-2019, and registered with the objective of promoting social awareness about India’s rich traditional and cultural heritage, along with the distribution of daily necessities to the poor free of cost. The assessee applied for ITA No.1319 & 1320/Bang/2024 Page 2 of 10 registration under section 12A(1) of the Income Tax Act by filing

KANCHI PERIYAVA TRUST-MYSORE,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX(EXEMPTIONS), BENGALAURU

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

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

Charitable Trust, formed on 24-04-2019, and registered with the objective of promoting social awareness about India’s rich traditional and cultural heritage, along with the distribution of daily necessities to the poor free of cost. The assessee applied for ITA No.1319 & 1320/Bang/2024 Page 2 of 10 registration under section 12A(1) of the Income Tax Act by filing

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

charitable organisation in prescribed Form 10A on 28-03-2014. The assessee was accorded registration u/s 12AA of the Act on 23-09-2014 w.e.f. AY 2014-15. 4. The revenue carried out Survey operations u/s 133A of the Act on 22-09-2015 upon getting information that the assessee was accumulating huge income year after year and was claiming

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

charitable organisation in prescribed Form 10A on 28-03-2014. The assessee was accorded registration u/s 12AA of the Act on 23-09-2014 w.e.f. AY 2014-15. 4. The revenue carried out Survey operations u/s 133A of the Act on 22-09-2015 upon getting information that the assessee was accumulating huge income year after year and was claiming

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

charitable organisation in prescribed Form 10A on 28-03-2014. The assessee was accorded registration u/s 12AA of the Act on 23-09-2014 w.e.f. AY 2014-15. 4. The revenue carried out Survey operations u/s 133A of the Act on 22-09-2015 upon getting information that the assessee was accumulating huge income year after year and was claiming