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 on 25.12.2021. Order of provisional registration under section 12A dated 1.1.2022 and order of provisional approval under section 80G dated 1.1.2022 was granted by the PCIT/CIT. The assessee applied for regular registration under section 12A and 80G for recognition as a Charitable

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 on 25.12.2021. Order of provisional registration under section 12A dated 1.1.2022 and order of provisional approval under section 80G dated 1.1.2022 was granted by the PCIT/CIT. The assessee applied for regular registration under section 12A and 80G for recognition as a Charitable

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

Trust, Rukmini Educational Charitable Society founded in 2003 is a charitable\ntrust engaged in managing the REVA Group of Educational Institutions, which is responsible\nfor imparting under-graduate and post graduate education and has been duly recognised and\nregistered under Section 12A

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

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

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:

12A stand as it is. ITA.818/Bang/2015 Page - 9 23. In our opinion, once the registration is granted to the assessee by the CIT, AO cannot go into probing the objects and the purposes of the trust or institution and that is within the exclusive domain and jurisdiction of the CIT. What AO can do that he can at the most

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

INCOME TAX OFFICER WARD-1 EXEMPTIONS , BANGALORE vs. M/S CENTRE FPR CELLULAR AND MOLECULAR PLATFORMS , BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee

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

Trust, Rukmini Educational Charitable Society founded in 2003 is a charitable\ntrust engaged in managing the REVA Group of Educational Institutions, which is responsible\nfor imparting under-graduate and post graduate education and has been duly recognised and\nregistered under Section 12A

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

section 139(4A) of the Act stipulates the requirement of the Charitable Trust to file ROI within the due date. In this case, the assessee has not filed the ROI within the due date. Moreover, the assessee is a habitual defaulter and has not brought out any genuine and compelling reasons for the delay in filing return of income. Therefore

SHROUTA VIJNAM GURUKULAM,MANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, MANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Shrouta Vijnan Gurukulam, Vs. Ito (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. Pan : Aants 0655 A Appellant Respondent Assessee By : Shri Prakash S Hegde, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.05.2024 Date Of Pronouncement : 21.05.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Cit(E)’S Order Dated 22.02.2024 Rejecting The Assessee’S Application Seeking Approval Under Section 80G Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature". 6. In the present case, it can be observed from the objects of the trust, activities of the trust and also financials submitted by the trust that the activities are religious in nature. Thus, assessee is a Religious trust

VISVESVARAYA TECHNOLOGICAL UNIVERSITY,BELGAUM vs. CIT, BANGALORE

Bench: Shri.Chandra Poojari & Smt. Beena Pillaiassessment Year : N.A. Visvesvaraya Technological University, The Commissioner Of Jnana Ganga Campus, Vs. Income-Tax (Exemptions), Belagavi. Bengaluru. Pan : Aaajv 0064 F Appellant Respondent : Shri. M.V. Seshachala, Sr. Standing Assessee By Counsel & Shri Shiva Prasad Reddy, I.T.P Revenue By : Shri Dilip, Standing Counsel Date Of Hearing : 15.09.2022 Date Of Pronouncement : 25.11.2022 O R D E R Per Beena Pillaipresent Appeal Arises Out Of Order Dated 28/01/2021, Passed By Hon’Ble Karnataka High Court In Ita No.825/2018. Brief Facts Of The Case Are As Under: 2. In The First Round Of Appeal The Assessee Raised Following Grounds Before This Tribunal Against Order Passed By The Ld.Cit(E), Dated 08/12/2015: 1. The Impugned Order Passed By The Learned Commissioner Of Income- Tax (Exemptions), Bengaluru [Hereinafter Referred To As The Cit(E)] Under Section 12A Of Income-Tax Act, 1961 (Hereinafter Referred To As The I-T Act), To The Extent It Is Not Retrospective In Effect, Is Arbitrary, Erroneous, Unreasonable & Opposed To The Facts & Circumstances Of The Case & The Law.

Charitable Society Vs. CIT reported at [2013] 31 taxmann.com 371 (Chandigarh – Trib.) in which it has been held that it is incumbent upon Commissioner to decide issue of granting or decline of registration only within statutory period as laid down under section 12A r.w.s. 12AA of the Act. Satisfaction of statutory conditions of sections

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

section 80G of the I.T.Act, the assessee’s application filed in Form No.10AB for approval u/s 80G of the I.T.Act is to be rejected. For similar reason, the CIT(E) granted 2 ITA Nos.1084-1085/Bang/2022 Sri Ashvalayana Vrunda the benefit of registration u/s 12A of the I.T.Act to the assessee as a religious trust (instead of charitable