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

12\nAA of the Income-Tax Act.\n02. At the request of the assessee, we take the lead appeal for AY 2015-16\nin ITA No. 2106/Bang/2024.\n03. The brief facts of the case show that assessee, charitable Trust was\nestablished in 2003 and registration was granted u/s.12AA of the Act\non 19.3.2003 and subsequently u/s.12AB on 24.9.2021. The original

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

12 A of the act where in it is recorded that it satisfies the provision of section 2(15) of the act being charitable in nature., further it is assessed regularly for so many years i.e. from 1999 onwards till 2015 as charitable trust

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

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

Trust Committee Gangavathi Vs. CIT (E) – ITA No 1829/Bang/2018 (order dated 4.5.2022) explained the difference between charitable purpose and religious purpose and held as under:- “13. In sections 11, 12

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

Trust Committee Gangavathi Vs. CIT (E) – ITA No 1829/Bang/2018 (order dated 4.5.2022) explained the difference between charitable purpose and religious purpose and held as under:- “13. In sections 11, 12

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust

DHWANI SHRISTI FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS, BENGALURU

In the result, appeal filed by the assessee in ITA

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Charitable Trust, Bangalore Page 5 of 12 of the assessee that since it was the first year of its operation, the assessee trust could not spend towards the large scale activity and accordingly the assessee trust had invested Rs.40 lakhs in the fixed deposits as per the modes prescribed in section

DHWANI SHRISTI FOUNDATION ,BAGANALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS) , BANGALORE

In the result, appeal filed by the assessee in ITA

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Charitable Trust, Bangalore Page 5 of 12 of the assessee that since it was the first year of its operation, the assessee trust could not spend towards the large scale activity and accordingly the assessee trust had invested Rs.40 lakhs in the fixed deposits as per the modes prescribed in section

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

12) exceeds the maximum amount which is not chargeable to income tax, furnish a return of income so far as may be applied as if it were a return required to be furnished under sub-section (1). Accordingly, the ld. A.R. of the assessee submitted that reference to section 139(1) of the Act here equally placed to section

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3, BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

charitable trust under Section 11 of the Act. 19.3 The proviso to subsection (2) of Section 12A of the Act provides that if a trust is granted registration under section 12AA of the Act, the benefits of sections 11 and 12

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

section 12 AA (4) it has been provided or is\nseen to have explicitly provided to have retrospective\ncharacter or intent.\n(ii) In Global Health Research and Management Institute versus\nthe PCIT Jaipur in ITA No. 397/Jodh/2019 dated 25 January\n2023 wherein in paragraph No. 11 and 13 the identical view is\ntaken.\n(iii) Mahadevia Charitable Trust

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, , BANGALORE

In the result appeal of the assessee is hereby allowed

charitable trust under Section 11 of\nthe Act.\n\n19.3 The proviso to subsection (2) of Section 12A of the Act provides\nthat if a trust is granted registration under section 12AA of the Act, the\nbenefits of sections 11 and 12

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 trust / institution, will remain exempt. Further, as per the proviso to section 164(2), where the whole or any part of the relevant income is not exempt "Under section 11 or section 12