DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

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

section 119(2)(b) of the Act on 22.09.2023. It is a settled\nlaw that the time taken for pursuing the remedy before another appellate forum is\nto be excluded for the purpose of computation of period of limitation for filing an\nappeal. In this context, we rely on the following judicial pronouncements :\ni) Union Carbide India

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

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

charitable\ntrust incorporated under section 25 of the companies Act 1956\ncorresponding to section 8 of the companies Act 2013. The assessee\ntrust was granted registration under section 12AA of the Act, which was\nsubsequently migrated to section 12AB of the Act as per the amended\nprovisions introduced by the Finance Act, 2020. The assessee operates\neducational institutions, including schools

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

In the result, all the appeals of the revenue are dismissed

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

In the result, all the appeals of the revenue are dismissed

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

In the result, all the appeals of the revenue are dismissed

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

In the result, all the appeals of the revenue are dismissed

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

In the result, all the appeals of the revenue are dismissed

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.PANCHAJANYA VIDYA PEETA WELFARE TRUST, BANGALORE

In the result, all the appeals of the revenue are dismissed

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

charitable\ntrust incorporated under section 25 of the companies Act 1956\ncorresponding to section 8 of the companies Act 2013. The assessee\ntrust was granted registration under section 12AA of the Act, which was\nsubsequently migrated to section 12AB of the Act as per the amended\nprovisions introduced by the Finance Act, 2020. The assessee operates\neducational institutions, including schools

M/S STAR METALLICS & POWER PVT LTD ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojariandshri George George Kassessment Year : 2013-14

charitable or religious purposes or by an institution established wholly or partly for such purposes 39[or by an association or institution referred to in clause (21) or clause (23)11, or by a fund or trust or institution referred to in sub-clause (iv) or sub- clause (v) 41[or by any university or other educational institution referred

M/S URSULINE FRANCISCAN CONGREGATION ,MANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-1 , MANGALORE

In the result, the appeal filed by the assessee is treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2012-13

b) Rejection of claim for accumulation of income u/s 11(2) of the Act. 3. The assessee is a Charitable Trust. During the year under consideration, the assessed claimed a sum of Rs.2,38,20,119/- as application of income towards acquisition of assets. The breakup of the above said amount is given below: M/s. Ursuline Franciscan Congregation Generalate, Mangalore

SREE JESHTA LAXMI WELFARE AND CHARITABLE TRUST ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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

Bench: Shri Prashant Maharishi & Shri Soundararajan Kassessment Year : 2026-27 M/S. Sree Jeshta Laxmi Welfare & Vs. Cit (Exemptions), Charitable Trust, Unity Building Annexe, No.50, Karnataka Layout, Mission Road, 2Nd Cross, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. Pan : Aakts 9479 B Appellant Respondent

B APPELLANT RESPONDENT Appellant by : Shri. Rajeev Nulvi, Advocate Respondent by : Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore. Date of hearing : 08.01.2026 Date of Pronouncement : 26.02.2026 O R D E R Per Prashant Maharishi, Vice President : 1. ITA No.1803/Bangalore/2025 is filed by Sree Jeshta Laxmi Welfare and Charitable Trust (the assessee/appellant) against the order passed by the Commissioner of Income