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

13, Section 11 not to apply in certain cases, (1) Nothing contained in section I"F or section 12 shall operate so as to exclude from the total Income of the previous year of the person in receipt thereof (c) in the case of a trust for char/table or religious purposes or a charitable

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

SADIYA EDUCATIONAL AND CHARITABLE TRUST vs. CIT,

In the result, the assessee's appeals are allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. Nos.422 & 1632/Bang/2013 M/S. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant.

charitable and religious trust only for the purposes of a particular community and therefore, not eligible for exemption under Section 11 of the Act in view of provisions of Section 13(1

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

13(1)(d).\n8.1.10 The Finance Act 2023 has inserted clause (g) in\nExplanation to Section 12AB(4) to provide that giving incomplete,\nfalse, or inaccurate information in a registration application\nunder Section 12A(1)(ac) will be deemed as a \"specified violation\"\nthat can lead to the cancellation of registration.\n8.2 Thus, it means that the following registration could

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

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

section 11(4A) were invoked by the\nld. Assessing Officer in order to tax the income from pharmacy unit. The ld. Assessing\nOfficer observed that the assessee has earned gross profit of Rs. 1,44,51,062/- and\nnet profit after expenses allocated comes to Rs. 1,30,47,306/- which was brought to\ntax by the ld. Assessing Officer

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

charitable trust fund\nfor the purchase of property in the name of trustees of huge amount of\napprox. Rs.115 crores by the then trustees for purchase of property in\ntheir own name by utilising the fund of the trust. During the search\nstatement of Mr. M. Vasu, who is the DGM (Finance) confirmed that\nthe property was purchased

M/S RABIYA BASARI BRAHAMATH-ULLAH ALLAYHA CHARITABLE TRUST vs. CIT,

In the result, the assessee's appeals are allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

charitable and religious trust only for the purposes of a particular community and therefore, not eligible for exemption under Section 11 of the Act in view of provisions of Section 13(1

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

charitable trust fund\nfor the purchase of property in the name of trustees of huge amount of\napprox. Rs.115 crores by the then trustees for purchase of property in\ntheir own name by utilising the fund of the trust. During the search\nstatement of Mr. M. Vasu, who is the DGM (Finance) confirmed that\nthe property was purchased

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:

charitable purpose it is difficult to accept the said contention mainly because it is nowhere provided in the section that in each case the authority shall find out the predominant purpose of the trust. Further, as stated earlier, in the three different clauses, namely, (a), (b) and (c) of sub-s. (1) of s. 13

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

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

section 11(4A) were invoked by the\nld. Assessing Officer in order to tax the income from pharmacy unit. The ld. Assessing\nOfficer observed that the assessee has earned gross profit of Rs. 1,44,51,062/- and\nnet profit after expenses allocated comes to Rs. 1,30,47,306/- which was brought to\ntax by the ld. Assessing Officer

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

13(1)(a) bars exemption to any private religious trust, which does not enure for the benefit of the public. Section 80G(5)(iii) makes a distinction in cases of institutions or funds, which are for the benefit of any ITA Nos.1082, 1083/Bang/2022 Page 15 of 23 particular religious community or caste - say for Hindus, Muslims, Christians or for Brahmins

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

13(1)(a) bars exemption to any private religious trust, which does not enure for the benefit of the public. Section 80G(5)(iii) makes a distinction in cases of institutions or funds, which are for the benefit of any ITA Nos.1082, 1083/Bang/2022 Page 15 of 23 particular religious community or caste - say for Hindus, Muslims, Christians or for Brahmins

SRI CHANNAMALLIKARJUNA TRUST COMMITTEE,KOPPAL vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BENGALURU

In the result, appeal of the Assessee is allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2018-19 M/S. Sri Channamallikarjuna Trust Cit (Exemption), Vs. Committee Gangavathi Bengaluru. Sri Mallikarjuna Mutta – Gangavathi, District Koppal – 583 227. Pan : Aajts 7938 J Appellant Respondent

13(1)(b) of the Act. In that view of the matter, the Court held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section

M/S.NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , , MANGALORE

In the result, both the appeals of the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

1,50,00,000 Charitable Trust 2. 10.06.2008 M.N. Rajendra Kumar Payment Rs.1,00,00,000 3. 10.11.2008 Navodaya Grama Vikas Receipt Rs. 50,00,000 Charitable Trust 4. 10.11.2008 M.N. Rajendra Kumar Payment Rs. 50,00,000 5. 24.11.2008 Navodaya Grama Vikas Receipt Rs. 50,00,000 Charitable Trust 6. 24.11.2008 M.N. Rajendra Kumar Payment

M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE

In the result, both the appeals of the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

1,50,00,000 Charitable Trust 2. 10.06.2008 M.N. Rajendra Kumar Payment Rs.1,00,00,000 3. 10.11.2008 Navodaya Grama Vikas Receipt Rs. 50,00,000 Charitable Trust 4. 10.11.2008 M.N. Rajendra Kumar Payment Rs. 50,00,000 5. 24.11.2008 Navodaya Grama Vikas Receipt Rs. 50,00,000 Charitable Trust 6. 24.11.2008 M.N. Rajendra Kumar Payment

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE

In the result, all the appeals filed by the revenue and all the cross objections filed by the assessee are dismissed

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

Charitable Trust, of Income-tax, No.619/G, 2ndBlock,. /Bang/2018) Central Circle 36th Cross, -2(1) Rajajinagar, 2nd Block, Bengaluru. Bengaluru-560 010 13 CO No. 89 2009- “ “ /Bang/2018 10 (In ITA No.1143 /Bang/2018) 14 CO No. 90 2014- “ “ /Bang/2018 15 (In ITA No.1148 /Bang/2018) Appellant by : Shri Prashanth G.S, C.A Respondent by : Shri Pramod Kumar Singh, CIT (DR) Date of hearing

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 by any\nregistered transfer/sale deed. Mr. P Shyamaraju in his sworn statement has\nconfirmed that the properties have been purchased in his name and in name of his\nson (Mr. Umesh S. Raju) in their individual capacities, by utilizing the funds given by\nthe Trust. Mr. P. Shyamaraju has admitted that the titles of said properties and legal

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

trust for the\npurposes of section 11(1). In such circumstances, we do not think that this\naddition is to be sustained. Even otherwise, there is no loss to the revenue\nif the said service charges were included in the financial year in which the\nsale deed was executed by the assessee. We, therefore accepted the ground\nraised