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

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

10B was not filed within the due date , the exemption claimed under section 11 of the Act has been denied to the assessee trust. 9.1 Before proceeding further it is appropriate to take note of the section 12A of the Act as emanated by Finance Act, 2017 w.e.f. 1.4.2018 as detailed below: “Section 12A in The Income

DCIT, CENTRAL CIRCLE, BELLARI vs. M/S. NAVODAYA EDUCATION TRUST, RAICHUR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

Section 143(3) of the Act. The CIT(Appeals) has not considered the fact that the Assessee is not only an approved Educational Institution u/s 10(23C) of the Act but also a registered trust u/s 12A or 12AA of the Act. It has also filed Audit reports in Form 10B (to be furnished by a charitable

THE ROTARY CHARITABLE TRUST MALAVALLI,MANDYA vs. ITO, EXEMPTIONS, WARD-1, MYSORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17 The Rotary Charitable Trust Malavalli Thyagaraj Road Kotemalvalli Malavalli Ito Vs. Mandya 571 430 Exemption Ward Karnataka Bengaluru Pan No : Aactt2807N Appellant Respondent Appellant By : Sri Tharun Kothari, A.R. Respondent By : Sri Subramanian, D.R. Date Of Hearing : 15.05.2025 Date Of Pronouncement : 28.07.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ld. Addl/Jcit(A) Kochi Dated 20.01.2025 Vide Din & Order No. Itba/Apl/S/250/2024-25/1072336484(1) Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”) For The Assessment Year 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal: The Rotary Charitable Trust, Malavalli Page 2 Of 11 The Rotary Charitable Trust, Malavalli Page 3 Of 11

Charitable Trust, Malavalli Page 7 of 11 9. Before us, the ld. A.R. of the assessee vehemently submitted that the intimation passed u/s 143(1) of the Act is illegal & bad in law especially when 2nd Proviso to Section 143(1)(a) mandates 30 days time whereas in the present case the Intimation has been passed by providing just

M/S. ARHAM MITRA MANDAL,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS)-WARD-1, BANGALORE

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

Charitable Trust registered under section 12A of the\nAct w.e.f. 28.02.2002. Assessee is helping the poor by providing food, conducting\nmedical / health camps, etc. For the Assessment Year 2018-19, the assessee Trust\nhad filed the return of income on 28.09.2018 by declaring ‘Nil' income, after\nclaiming exemption under section 11 of the Act for Rs.42,690,910/- (including\nRs.8

M/S KUCHALAMBAL CHARITIES,BANGALORE vs. INCOME TAX OFFICER (EXEMPTIONS) WARD-1, BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

10B for A.Y. 2012-2013, copy of Trust Deed dated 17.03.1962, copy of 12A registration certificate letter, copy of the details of statement of accumulation of 5 M/s.Kuchalambal Charities. funds and application along with the other details, etc. The learned AR, apart from reiterating the submissions made before the lower authorities, submitted that surplus from letting out the kalyana mandapa

PCA CHARITABLE TRUST,BANGALORE vs. INCOME-TAX OFFICER, WARD1(2)(5), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

Charitable Trust, Bangalore Page 2 of 8 3. The Learned CIT(A) while issuing the order under section 250 of the Income Tax Act, 1961, has not considered the CBDT circular issued vide Circular No.10/2019 dated May 22nd, 2019. which has condoned the delay in furnishing of Audit Report in Form 10B

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section

JOINT COMMISSIONER OF INCOME TAX (OSD) (EXEMPTIONS), CIRCLE- 1, BENGALURU vs. M/S. INFOSYS SCIENCE FOUNDATION, BANGALORE

In the result, the appeal filed by revenue stands dismissed

Bench: Shri B.R. Baskaran & Smt Beena Pillai

charitable trust registered under section 12A and recognized under section 80G of the Income tax Act, 1961 (Act for short hereafter). It is submitted that the assessee institutes prizes which are meant to achievers in various fields and endeavors to elevate the prestige of scientific research in India and inspire young Indians to choose a vocation in scientific research

INDIRANAGAR PREPARATION SCHOOL,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE 1, BANGALORE

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

Bench: Shri N.V Vasudevan, Vice-Assessment Year : 2018-19

charitable trust) registration under section 12A of the Act with registration no.718/10ANo1B1/K-211 dated 26.11.1991. The Assessee runs a preparatory school. For the year under consideration, the return of income of the Assessee was electronically filed on 31.08.2018 under its PAN AAATI0704P. The audit report Form 10B

SREE VISHWABHARATHI CHARITABLE TRUST,BENGALURU vs. ITO WARD 3(2)(1), BENGLAURU, BENGALURU

In the result appeal of the assessee is hereby partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

charitable trust with the objective of imparting education. The trust runs a nursing college at Uttarahalli, Bangalore, in the name and style of M/s Sri Sharda Nursing College. For the relevant assessment year, the assessee was neither registered under section 12AA/12AB nor under section 10(23C) of the Act. 4. For the year under consideration, the assessee filed its return

SECONDARY SCHOOL EDUCATION SOCIETY HEGDEKATTA,SIRSI vs. INCOME-TAX OFFICER (EXEMPTIONS) WARD-1, MANGALORE

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

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavsecondary School Education The Income Tax Officer Society Hegdekatta (Exemption), Ward -1 1. Shri Gajanan Sec. School Albuquerque House Vs. Hegdekatta Sirsi Attavar Road, Attavar Sirsi 581403 Karnataka Mangalore 575001 Pan – Aanas3479D (Appellant) (Respondent) Assessee By: Shri Prabhath P. Bhat, Ca Revenue By: Ms. Neha Sahay, Jcti-Dr Date Of Hearing: 24.06.2024 Date Of Pronouncement: 24.06.2024 O R D E R Per: Prakash Chand Yadav, J.M. The Present Appeal Of The Assessee Is Arising From Din & Order No. Itba/Apl/S250/2003-24/1063671684(1) Passed By The Commissioner Of Income Tax (Appeals), Aurangabad (Cit(A)) Dated 30.03.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2021-22. 2. The Brief Facts Of The Case Are That The Assessee, A Charitable Trust Registered With Income Tax Department Under Section 12Aa & Also Got 80G Of The Act. The Main Object Of The Assessee Is To Provide Education To Aspirants From Primary Level To Secondary Level. For The Impugned Year, Assessee Has Filed Its Return Of Income Electronically On 07.01.2022, Declaring Gross Total

10B, would vitiate the entitlement of assessee for the benefits of section 11 and 12 b) whether AO can tax the entire receipts in such a situation. In respect of first issue, we find that recently the Ahmadabad Bench of the ITAT in the case of Gagan Deep Charitable Trust

ANUGRAHA EDUCATION TRUST,SULLIA vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), BANGALORE

In the result, appeal filed by the assessee is allowed

charitable organization are to be examined during\nthe course of assessment proceedings and not at the time of\ngranting approval u/s 80G of the Act. The issue whether receipts\nin the form of school bus fees, tuition fees and exam fees do not fall\nunder the definition of donation are not at all relevant in the\npresent proceedings

M/S SINDHI YOUTH ASSOCIATION,BANGALORE vs. ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE-17(2), BANGALORE

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2008-09

section 11, computation of total income by the AO is a first step and application of income for charitable purposes is thereafter made and considered for exemption. If the loss or deficit arose in the computation of total income in the first stage, that alone could be carried forward. He noted that in the instant case, the deficit arises

KALPESH KUMAR RAMANLAL SHAH,DAVANGERE vs. ACIT, CIRCLE-1(1), DAVANGERE

In the result, the Assessee’s appeal is allowed

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2017-18

Charitable Trust case (supra) and ultimately condoned the delay of 246 days in filing of Form 10B by holding as under: "That if delay is not condoned, there will be genuine hardship to the petitioner, in as much as the petitioner would be denied the exemption otherwise claimed under the provisions of section

VOKKALIGARA SANGHA ,CHIKBALLAPUR vs. INCOME TAX OFFICER, EXEMPTIONS, WARD-3, , BANGALORE

charitable trust, is registered under section 12A(1)(a) of the Act.\nThe assessee in the year under consideration has shown gross\nincome/receipt of Rs. 72,67,300/- and the same was claimed as\nexempted under section 11 of the Act in the following manner:\n(a) Expenses to maintain students hostel\n(b) Accumulation 15% as per section

NAVODAYA EDUCATION TRUST,RAICHUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

charitable trust under the Karnataka Societies Registration Act, 1960. It is engaged in running educational institutions at its campus in Raichur, Karnataka. It is also registered under section 12A of the Income-tax Act, 1961 [the Act]. 4. The appellant trust has been assessed to tax since 1992. For the year under reference, i.e., AY 2015-16, the appellant trust

SHREE SUBRAHMANYA TEMPLE ,THOKUR vs. ITO, EXEMPTIONS, WARD-2, MANGALORE

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

Bench: Shri Waseem Ahmedassessment Year: 2016-17

charitable activity. 5. The AO found that the assessee has not applied its receipt to the extent of 85% for it objective. The assessee also not filed Form 10B suggesting that the amount is accumulated or set apart as per the provision of subsection (2) of section 11 of the Act. Furthermore, the assessee has filed belated return which