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

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

section 12A is brought in the statute to confer benefit of exemption u/s. 11 of the Act on the genuine trusts which had not changed its objectives and had carried on the same charitable objects in the past as well as in the current year based on which the registration u/s. 12AA is granted by the DIT (Exemptions

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

1) of 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 in nature and are being carried out its activities as per the object

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

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal of the assessee in ITA No

b )of section 11 must be investment of all\naccumulated income in Government securities, etc., namely, 100 per cent of\n8\nITA Nos.1265 & 1266 /Bang/2024\nA.Ys. 2011-12 & 2012-13\nKarnataka Chinmaya Seva Trust\nthe accumulated income and not only 75 per cent thereof. And if that is not\ndone then only the invested accumulated income to the extent

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

b)sub-clause (iii) of clause (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

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

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

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal of the assessee in ITA No

b )of section 11 must be investment of all\naccumulated income in Government securities, etc., namely, 100 per cent of\n8\nITA Nos.1265 & 1266 /Bang/2024\nA.Ys. 2011-12 & 2012-13\nKarnataka Chinmaya Seva Trust\nthe accumulated income and not only 75 per cent thereof. And if that is not\ndone then only the invested accumulated income to the extent

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

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

b) To spread vedic education, vedic chanting and its knowledge, to encourage and teach the tradition of Vedic Chanting in India which has been declared and notified by the UNESCO (United Nations Educational, Scientific and Cultural Organization) in the Intangible Cultural Heritage List (Proclaimed in 2003 and Inscribed in 2008); (c) To protect, preserve, teach, spread and encourage the knowledge

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

b) To spread vedic education, vedic chanting and its knowledge, to encourage and teach the tradition of Vedic Chanting in India which has been declared and notified by the UNESCO (United Nations Educational, Scientific and Cultural Organization) in the Intangible Cultural Heritage List (Proclaimed in 2003 and Inscribed in 2008); (c) To protect, preserve, teach, spread and encourage the knowledge

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 is income

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 is income

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 is income

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 is income

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 is income