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

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 or religious trust which forfeits exemption by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply: to the business profits of such trusts which

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 or religious trust which forfeits exemption by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply: to the business profits of such trusts which

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

charitable and activities are carried out as per objects of the trust, there cannot be any reason for the cancellation of the registration because section 13(1) of the Act applies to it. To support his contention, he relied upon the decision of Krupanidhi Educational Trust v. DIT [2012] 27 taxmann.com 11 [Bang], Cancer Aid & Research Foundation

M/S. ISLAMIC ACADEMY OF EDUCATION,MANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), BANGALORE

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 21 to 34 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. Thus, from the 22nd October 2014, the learned CIT (Exemptions), Bangalore has been constituted for class

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

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Karnataka Chinmaya Seva Trust, Bangalore Page 16 of 25 Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect

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

1)(ac)(iii) on 29.9.2022 registering the assessee as RELIGIOUS and not as CHARITABLE for the reasons mentioned in another order dated 29.9.2022 rejecting the application for approval under section 80G. 5. Aggrieved by the two orders dated 29.9.2022 wherein (i) the appellant Trust was registered as RELIGIOUS and not as CHARITABLE and (ii) approval under section 80G was rejected

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

1)(ac)(iii) on 29.9.2022 registering the assessee as RELIGIOUS and not as CHARITABLE for the reasons mentioned in another order dated 29.9.2022 rejecting the application for approval under section 80G. 5. Aggrieved by the two orders dated 29.9.2022 wherein (i) the appellant Trust was registered as RELIGIOUS and not as CHARITABLE and (ii) approval under section 80G was rejected

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:

AC 531 (HL) who held as under : ITA.818/Bang/2015 Page - 17 "No doubt the popular meaning of the words `charity' and `charitable' does not coincide with their legal meaning ; and no doubt it is easy enough to collect from the books a few decisions which seem to push the doctrine of the Court to the extreme, and to present a contrast

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

12 AA of the Income-Tax Act. 02. At the request of the assessee, we take the lead appeal for AY 2015-16 in ITA No. 2106/Bang/2024. 03. The brief facts of the case show that assessee, charitable Trust was established in 2003 and registration was granted u/s.12AA of the Act on 19.3.2003 and subsequently u/s.12AB on 24.9.2021. The original

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

12 3. The assessee is registered as a public trust on 28.6.2023 and is keenly engaged in charitable activities including providing medical aid to the under privileged sections of the society which are covered u/s 2(15) of the Act. The provisional registration was granted in Form 10AC on 21.7.2023 i.e. within one month of its formation and was applicable

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

12 3. The assessee is registered as a public trust on 28.6.2023 and is keenly engaged in charitable activities including providing medical aid to the under privileged sections of the society which are covered u/s 2(15) of the Act. The provisional registration was granted in Form 10AC on 21.7.2023 i.e. within one month of its formation and was applicable

SOCIETY OF PERPETUAL HELP HOME FOR THE AGED,SASTHAN POST UDUPI vs. CIT (EXEMPTIONS), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2025-26 Society Of Perpetual Help Home For The Aged, Vs. Cit(E), Pandeshwara Village, Bangalore. Sasthan Post, Udupi, Udupi – 576 226. Pan : Aabap 6Lo5 B Appellant Respondent Assessee By : Shri. Kashyap S. Vepari, Ca Revenue By : Shri. Murali Mohan, Cit(Dr)(Itat), Bangalore. Date Of Hearing : 15.07.2025 Date Of Pronouncement : 31.07.2025

12. Therefore, respectfully, following the above decisions, we remit the issue back to CIT(E) with a direction to treat the Subharma Charitable Trust, Mumbai application filed by the assessee under section 12A(1)(ac

M/S. RAYA NAIK MEMORIAL GOWSHALA TRUST,KAJUBAG KARWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: ---

1)(ac)(vi) of the Act and subsequently filed an application in Form No. 10AB seeking regular registration under section 12AB of the Act. 10.1 The Ld. CIT(E) rejected the said application primarily on the grounds that there was a mismatch in the number of cows stated in the assessee’s submissions and on its website, that the expenditure

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information.] ITA Nos.2106 to 2109/Bang/2024 Page 65 of 81 45. On careful perusal of the above provisions of the act it is apparently clear that with respect to the any trust which is registered or provisionally registered and subsequently to the authority namely

SHRI PURUSHOTTAMA NARASIMHA BHARATI SANATANA SABHA,UTTARA KANNADA vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD-1, HUBLI

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

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2024-25

ac) of sub-section (1) of section 12A on 31.08.2023 by stating the object of the applicant as “education”. 5. The Ld. CIT(E) thereafter passed the order for registration in form no. 10AD on 27.01.2024 u/s. 12AB(1)(b) of the IT Act, 1961 granting registration / approval from A.Ys. 2021-22 to 2025-26 treating the trust as religious

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

12 AA of the Income-Tax Act. 02. At the request of the assessee, we take the lead appeal for AY 2015-16 in ITA No. 2106/Bang/2024. 03. The brief facts of the case show that assessee, charitable Trust was established in 2003 and registration was granted u/s.12AA of the Act on 19.3.2003 and subsequently u/s.12AB on 24.9.2021. The original

ACHARYA SRI TULSI MAHAPRAGYA SEVA KENDRA CHARITABLE TRUST ,BANGALORE vs. CIT(EXEMPTIONS), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

12. Therefore, the Petitioner submits following additional evidence before your honour. In this regard, a copy of the Trust Deed of Acharya Sri Tulsi Mahapragya Chetna Kendra Charitable Trust is attached as Annexure 1 to demonstrate that it is an independently registered public charitable trust. Further, Certification of registration u/s 12A of the Act for Acharya Sri Tulsi Mahapragya Chetna

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

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

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

charitable or religious purposes in India during the Asst. year 2017-18 as Rs. 67,70,38,920/- [ Rs.55,56,54,057/- (revenue expenditure) + Rs. 8,11,20,826/- (capital expenditure)] which amounts to claim of double deduction & the same is accepted by the assessee on the I. Tax web portal. It is worthwhile here to note that once