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

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

Charitable Trust and claiming\nexemption under 12A of the Income Tax Act, 1961 since FY 2014-15.\n1.2 Further, for A.Y.2022-23 to AY 2026-27 the assessee trust has been granted registration u/s\n12A(1)(ac)(i) of the Income Tax Act, 1961. vide Form No. 10AC dated 24.09.2021 (copy enclosed).\n1.3 The objects of the trust

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

Charitable Trust and claiming\nexemption under 12A of the Income Tax Act, 1961 since FY 2014-15.\n1.2 Further, for A.Y.2022-23 to AY 2026-27 the assessee trust has been granted registration u/s\n12A(1)(ac)(i) of the Income Tax Act, 1961. vide Form No. 10AC dated 24.09.2021 (copy enclosed).\n1.3\n1.4\nThe objects of the trust

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

In the result, appeal filed by the assessee is partly\nallowed

ac] to sub-section 1 which required all trusts that were enjoying\nregistration under the erstwhile provisions of section 12A or under\nsection 12AA of the Act to compulsorily apply for a fresh registration u/s\n12AB[1] of the Act. Secondly, the procedure for grant of registration was\nspecified under the new provisions of section 12AB

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

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

12A of the Act, granted vide order dated 23/05/1996. The assessee filed its return of income, declaring NIL income after claiming exemption under Section 11 of the Act. Subsequently, the case was selected for scrutiny under CASS due to payments made to persons specified under Section 13(3) of the Act. The details of such payments are as follows: Party

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

12A of the Act, granted vide order dated 23/05/1996. The assessee filed its return of income, declaring NIL income after claiming exemption under Section 11 of the Act. Subsequently, the case was selected for scrutiny under CASS due to payments made to persons specified under Section 13(3) of the Act. The details of such payments are as follows: Party

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

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

Charitable trust was electronically filed on 3.9.2022 and physically filed on 5.9.2022. The learned CIT (Exemptions) heard the matter and passed the order of registration under section 12A(1)(ac

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

Charitable trust was electronically filed on 3.9.2022 and physically filed on 5.9.2022. The learned CIT (Exemptions) heard the matter and passed the order of registration under section 12A(1)(ac

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

Charitable Trust and claiming\nexemption under 12A of the Income Tax Act, 1961 since FY 2014-15.\n1.2 Further, for A.Y.2022-23 to AY 2026-27 the assessee trust has been granted registration u/s\n12A(1)(ac)(i) of the Income Tax Act, 1961. vide Form No. 10AC dated 24.09.2021 (copy enclosed).\n1.3 The objects of the trust

KARNATAKA STATE DIPLOMA IN NURSING EXAMINATION BOARD,BENGAURU vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), BENGALURU

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : Na Karnataka State Diploma In Nursing Examination Board 1St Floor, Lbrary Block Bmrci Campus Cit (Exemptions) Vs. K.R. Road Bangalore Bangalore 560 002

section code 01-12A(1)(ac)(i) instead of 12A(1)(ac)(ii) of the Act. It is also submitted that under the identical facts & circumstances, the coordinate bench of the Tribunal in the case of Kimaya Ashram Charitable Trust

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

Charitable Trust, Mumbai application filed by the assessee under section 12A(1)(ac)(iii), if assessee is otherwise found eligible

KARNATAKA STROKE FOUNDATION ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Karnataka Stroke Foundation, The 164, Samruddhi, 5Th Commissioner Of Cross University Income Tax Layout, (Exemptions), Rajarajeshwari Nagar, Bangalore. Vs. Bangalore – 560 098. Pan: Aaetk5296N Appellant Respondent

Trust and Tax Audit of the assessee were required to be filed in the month of October. Therefore there was delay of one month in filing application for renewal of registration under Sub Clause (vi) of Clause (ac) of Sub section (1) of Section 12A of Income Tax Act. 2.5 The Ld.AR relied on CBDT circular dated 25/04/2024 and submitted

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

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

In the result, appeal of the assessee is partly allowed for\nstatistical purposes

Charitable Trust. The\nassessee trust has been granted registration u/s 12AB of the Act\nunder sub-clause (i) of clause (ac) of sub-section (1) of section 12A

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: ---

charitable trust engaged in activities relating to animal welfare, including providing shelter, care and protection to abandoned and stray cattle through operation of a gaushala. The assessee was granted provisional registration under section 12A(1)(ac

MARGDARSHAN FOUNDATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , (EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, both the appeals filed by assessee stands\nallowed

1)(ac)(vi) of\nthe act on 30.11.2022, wherein, the assessee was considered as\n“Charitable”, placed at page 28-29 of paper book.\n2.5. The Ld.AR submitted that the assessee had also filed Form\n10AB (Rule 17A/11AA/2C) with the department on 26.09.2023\nseeking registration u/s. 80G as a consequence of 12A\napplication, copy of the same is placed

CITY HOSPITAL CHARITABLE TRUST ,MANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: Na

Charitable Trust, Mangalore Page 3 of 10 3. The brief facts of the case are that the assessee trust is registered under sub-clause (i) of clause (ac) of sub-section (1) of section 12A