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 institution, any income thereof for any period during the previous year - (i) any funds of the trust or institution are invested or deposited after the 28th day of February. 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds 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

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

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.

section 13(1), it could be inferred that the Legislature intended to include only the trusts established for charitable purposes. That however does not mean that if a trust is a composite one, that is one for both religious and charitable purposes, then it would not be covered by clause (b

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

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

section 13(1), it could be inferred that the Legislature intended to include only the trusts established for charitable purposes. That however does not mean that if a trust is a composite one, that is one for both religious and charitable purposes, then it would not be covered by clause (b

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

b) of Explanation to sub-section (4) of section\n12AB r.w.s 143(3) of the Act for the AY 2022-23.\n7.3 As per the provisions of section 143(3), the Assessing Officer is required to send a reference to\nthe Principal Commissioner if he is satisfied that the trust has committed specified violations as\ndefined in Explanation

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

b) of Explanation to sub-section (4) of section\n12AB r.w.s 143(3) of the Act for the AY 2022-23.\n7.3 As per the provisions of section 143(3), the Assessing Officer is required to send a reference to\nthe Principal Commissioner if he is satisfied that the trust has committed specified violations as\ndefined in Explanation

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

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, 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 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

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

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. ADARSH VIDYA KENDRA TRUST,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

In the result, appeals of the assessee are allowed

13 of the act.\n2. Both assessees are based in Bengaluru. M/s. Adarsha Vidya\nKendra Trust has been registered by Deed of Trust Deed dated\n5.1.2000 and Amala Jyoti Vidya Kendra Trust has been registered\nvide Trust Deed dated 1.4.2005. The main objects of these Trusts\nare as follows:\n(i)To open, run, continue any educational and vocational\nschool

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

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

trust, such as providing financial assistance for housing, education, and marriages to the underprivileged, are charitable in nature.", "result": "Allowed", "sections": [ "12A", "80G", "13(1)(a)", "13(1)(b

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) of Section 142 or Section 148 or (b) to disclose fully and truly all the material facts necessary for his assessment for that purpose. (x) The Assessing Officer, being a quasi judicial authority, is expected to arrive at a subjective satisfaction independently on an objective criteria. (xi) While the report of the Investigation Wing might constitute the material

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) of Section 142 or Section 148 or (b) to disclose fully and truly all the material facts necessary for his assessment for that purpose. (x) The Assessing Officer, being a quasi judicial authority, is expected to arrive at a subjective satisfaction independently on an objective criteria. (xi) While the report of the Investigation Wing might constitute the material

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