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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

section 11(2) as applicable to the assessment year in question, namely, 1969-70, it would be apposite to refer to these provisions at the outset. These provisions, as they stood at the relevant time, read as under : 6 ITA Nos.1265 & 1266 /Bang/2024 A.Y.s. 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust "11. Income from property held for charitable

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 under Section 12A, as clarified in Explanation 2 to section 11(1) of the Act. Moreover, the assessee failed to provide any documentary evidence proving that the amounts were spent for charitable purposes. The burden of proof lies with the assessee to demonstrate that the expenditure qualifies for exemption under section 11 of the Act. In the absence

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 under Section 12A, as clarified in Explanation 2 to section 11(1) of the Act. Moreover, the assessee failed to provide any documentary evidence proving that the amounts were spent for charitable purposes. The burden of proof lies with the assessee to demonstrate that the expenditure qualifies for exemption under section 11 of the Act. In the absence

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

Trust and has claimed exemption at Rs.5,80,44,590/- under section 11(1) of the Act and this amount has been disallowed as the appellant assessee failed to file Form 9A within the due date. (ii) Section 11(1) explicitly mandates the filing of Form 9A for the accumulation of income for the charitable purpose to ensure transparency

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

charitable institution is hit by the provisions of section 13. The AO will have to prove to the hilt, on the basis of positive evidence brought on record, that the trust has committed a violation of the provisions of section 13 of the Act. If the AO is not able to discharge the burden of proof, which lies

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

charitable institution is hit by the provisions of section 13. The AO will have to prove to the hilt, on the basis of positive evidence brought on record, that the trust has committed a violation of the provisions of section 13 of the Act. If the AO is not able to discharge the burden of proof, which lies

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

6. We have heard the rival submissions and perused the materials available on record. In this case, the assessee is a Shri Hingulambika Education Society, Gulbarga Page 21 of 42 Charitable Trust situated at Gulbarga, Karnataka carrying on its public charitable educational activities since 25.4.1981 and continued during the previous year under consideration for the assessment year

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

charitable/ religious trust or institution on the value of assets which has already been allowed ITA No.884/B/16 7 as application of income u/s 11(1) by inserting sub- section (6

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:

section that in each case the authority shall find out the predominant purpose of the trust. Further, as stated earlier, in the three different clauses, namely, (a), (b) and (c) of sub-s. (1) of s. 13, the Legislature has used different phrases. Clause (a) as, stated earlier, deals with a trust for private religious purposes. ITA.818/Bang/2015 Page - 22 Clause

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

6. Section 80G applies only to charitable trusts or institutions. It does not apply to religious trusts or institutions whereas scheme of exemption u/s 12A applies to both charitable as well as religious trusts. Section 80G of the Income Tax Act’1961 provides that any donation to a charitable institution or funds approved under the said section shall be entitled

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

6. Section 80G applies only to charitable trusts or institutions. It does not apply to religious trusts or institutions whereas scheme of exemption u/s 12A applies to both charitable as well as religious trusts. Section 80G of the Income Tax Act’1961 provides that any donation to a charitable institution or funds approved under the said section shall be entitled

SADIYA EDUCATIONAL AND CHARITABLE TRUST vs. CIT,

In the result, the assessee's appeals are allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. Nos.422 & 1632/Bang/2013 M/S. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant.

6, 9,11, 12, 19, 20 and 21 of the Trust Deed dt.31.1.2013 are for a specific religious community and hence the trust gets hit by the mischief of the provisions of section 13(1)(b) of the Act. The ld. CIT also distinguished the decision of the Hon'ble Apex Court in the case of Ahmedabad Rana Caste Association

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

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 u/s 12A(ab) of IT Act 1961, even though objects of the trust are charitable in nature and are being carried out its activities as per the object of the trust. 6

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

6 of 17 However, the provision of sec. 11(3) of the Act uses the expression ‘income of such person’ in contradistinction to the words ‘income derived from property’ used in other sub sections of section 11. It further held that the income so assessed u/s 11(3) of the Act is by virtue of deeming provisions of sec.11

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

charitable or religious purposes to the extent it does not exceed 15% of income derived from property & balance of Chitradurga Zilla Reddy Jana Sangha (R), Chitradurga Page 5 of 13 Rs.50,23,822/- towards set off the brought forward expenditure/application over income/Receipts with the current year’s income as per the provision contained in section 11

M/S BANDANTHAMMA MATHU KALAMMA TRUST,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

11 of the Act on the genuine trusts which had not changed its objectives and had carried on the same charitable objects in the past as well as in the current year based on which the registration u/s 12AA is granted by the DIT (Exemptions).” 35 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 5.7. In view of the above discussion

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

11 of the Act on the genuine trusts which had not changed its objectives and had carried on the same charitable objects in the past as well as in the current year based on which the registration u/s 12AA is granted by the DIT (Exemptions).” 35 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 5.7. In view of the above discussion

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

11 of the Act on the genuine trusts which had not changed its objectives and had carried on the same charitable objects in the past as well as in the current year based on which the registration u/s 12AA is granted by the DIT (Exemptions).” 35 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 5.7. In view of the above discussion

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

11 of the Act on the genuine trusts which had not changed its objectives and had carried on the same charitable objects in the past as well as in the current year based on which the registration u/s 12AA is granted by the DIT (Exemptions).” 35 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 5.7. In view of the above discussion