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

3. Briefly stated, the facts are that the assessee is a charitable trust, duly recognized and registered under section 12A as well as section 80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient

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

3. Briefly stated, the facts are that the assessee is a charitable trust, duly recognized and registered under section 12A as well as section 80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient

ABHERAJ BALDOTA FOUNDATION ,HOSPET vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, both the appeals of the assessee are dismissed

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

trust. Sub-clause of 11(2) permits the assessee to accumulate some amount up to a period not exceeding 10 years. Section 11(3) of the Act deals with the consequences if the amount accumulated is not utilised for the specified purposes. Section 11(3) is extracted here for immediate reference "Section 11(3): Any income referred

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

3(1)(d) of the Act. In the present context, the provisions of sections 13(1)(c), 13(l Xd) and 13(2) of the Act, are tote perused. Statutory Provision : sections 13(1)(c) of the Act is reproduced as follows: 13, Section 11 not to apply in certain cases, (1) Nothing contained in section I"F or section

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

3(1)(d) of the Act. In the present context, the provisions of sections 13(1)(c), 13(l Xd) and 13(2) of the Act, are tote perused. Statutory Provision : sections 13(1)(c) of the Act is reproduced as follows: 13, Section 11 not to apply in certain cases, (1) Nothing contained in section I"F or section

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

Charitable Trust, am\nsatisfied that the assessee, being a trust referred to in section 11 of the Act has committed\nspecified violations as defined in clauses (a) and (b) of Explanation to sub-section (4) of section\n12AB r.w.s 143(3

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

Charitable Trust, am\nsatisfied that the assessee, being a trust referred to in section 11 of the Act has committed\nspecified violations as defined in clauses (a) and (b) of Explanation to sub-section (4) of section\n12AB r.w.s 143(3

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

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

3, Bangalore and CIT (Exemptions) on 30.7.2022 and 1.8.2022. Note explaining as to how the objects of the assessee are charitable, not religious, with supporting case laws and therefore the assessee is eligible for regular registration under section 12AB and regular approval under section 80G as a Charitable trust was electronically filed on 3.9.2022 and physically filed

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

3, Bangalore and CIT (Exemptions) on 30.7.2022 and 1.8.2022. Note explaining as to how the objects of the assessee are charitable, not religious, with supporting case laws and therefore the assessee is eligible for regular registration under section 12AB and regular approval under section 80G as a Charitable trust was electronically filed on 3.9.2022 and physically filed

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

sections 11 and 12 of the Act, 1961 would be given to the Trust or the Institution even for the year 1998-99, though the legislatures have not provided such arrangement or to extend the benefit in such cases. The provision is candid to govern only those cases where the application for registration is submitted followed by registration, to extend

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

trust for the\npurposes of section 11(1). In such circumstances, we do not think that this\naddition is to be sustained. Even otherwise, there is no loss to the revenue\nif the said service charges were included in the financial year in which the\nsale deed was executed by the assessee. We, therefore accepted the ground\nraised

SRI. MARAMMA TEMPLE SEVA TRUST,BANGALORE vs. CIT, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No818/Bang/2015 (Assessment Year : Na) Sri Maramma Temple Seva Trust, No.11, Maramma Temple Street, 1St Main Road, Vyalikaval, Bengaluru 560 003 .. Appellant Pan : Aants4131R V. Commissioner Of Income-Tax (E), Bengaluru .. Respondent Assessee By : None Revenue By : Shri. Sudhakar Rao, Cit – Dr-I Heard On : 21.10.2015 Pronounced On : 30.10.2015 O R D E R Per Abraham P. George:

3). In cls. (c) and (d) the Legislature wanted to include trusts for charitable and religious purposes, and this is specifically provided by using the phrase "trust for charitable or religious purposes." In cls. (c) and (d), theLegislature has used the phrase trust for charitable purposes or charitable institution. It does not deal with a trust for religious purposes

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

charitable purpose. 3.12 The ld. CIT(A) observed that the inference that is evident from Circular No.11/2008 dated 19.12.2008 issued by CBDT as well as the aforesaid judgements is that third Proviso to Section 143(3) of the Act is applicable to institute which are covered under First Proviso to Section 2(15) of the Act. First Proviso to Section

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, EXEMPTIONS, CIRCLE-1, , BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

trust for the\npurposes of section 11(1). In such circumstances, we do not think that this\naddition is to be sustained. Even otherwise, there is no loss to the revenue\nif the said service charges were included in the financial year in which the\nsale deed was executed by the assessee. We, therefore accepted the ground\nraised

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

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

11 & 12 of IT Act 1961 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13 of IT Act 1961. 5. That, in the facts and circumstances of the case, the Ld.CIT(E) was erred in cancellation of registration of the trust

DCIT, BANGALORE vs. M/S B S & G FOUNDATION,, BANGALORE

In the result, Revenue’s appeal for asst

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Dy. Commissioner Of Income-Tax (Exemptions), Bengaluru. . Appellant Vs. M/S B S & G Foundation, 502, 2Nd Floor, 5Th ‘C’ Main, 5Th Cross, 2Nd Block, Hrbr Layout, Kalyannagar, Bangalore. . Respondent Pan – Aaatb6131D. Appellant By : Smt. Padmameenakshhi, Jcit Respondent By : Shri R.T Balasubramanyam, C.A Date Of Hearing : 28-9-2017 Date Of Pronouncement : 4-10-2017 O R D E R

3), including 15% of income set apart or accumulated u/s 11(1)(a), and, therefore, rendered a perverse decision. ii) Whether, in the given facts and circumstances, the CIT(A) is correct in law in holding that the provisions of sub-section (1) and (2) of section 11 operate independently, and, therefore, disallowance of accumulation u/s 11