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

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

c) of sub-\nsection (1) or clause (b) of sub-section (1) of section 12AA, as the case may be,\nand subsequently,--\na) the Principal Commissioner or Commissioner has noticed occurrence of\none or more specified violations during any previous year; or\nb) the Principal Commissioner or Commissioner has received a reference\nfrom the Assessing Officer under the second proviso

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

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.

13(1)(b) of the Act, is to the effect that a trust created or established for the benefit of a particular religions or caste would not be entitled to exemption under Section 11 of the Act. Distinction was sought to be made between upliftment of the community and channeling the benefits of the Trust to a particular community

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

c) the trust or institution has applied any part of its income from the\nproperty held under a trust for private religious purposes, which does not enure for\nthe benefit of the public; or\n(d) the trust or institution established for charitable purpose created or\nestablished after the commencement of this Act, has applied any part of its\nincome

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

c) the trust or institution has applied any part of its income from the property held under a\ntrust for private religious purposes, which does not enure for the benefit of the public; or\n(d) the trust or institution established for charitable purpose created or established after the\ncommencement of this Act, has applied any part of its income

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

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

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

13(1)(b) of the Act, is to the effect that a trust created or established for the benefit of a particular religions or caste would not be entitled to exemption under Section 11 of the Act. Distinction was sought to be made between upliftment of the community and channeling the benefits of the Trust to a particular community

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST ,KOLAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeal of the assessee is hereby partly allowed

section 11 exemption to\nthe assessee trust for the assessment years 2017-18, 2018-19, and\n2019-20, despite his own clear finding that the assessee had collected\ncapitation fees. It was argued that this finding amounts to a direct\nadmission of a violation of the objectives of a charitable trust and of\nsection 13(1)(c

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

In the result, the appeal of the assessee is hereby partly allowed

section 11 exemption to\nthe assessee trust for the assessment years 2017-18, 2018-19, and\n2019-20, despite his own clear finding that the assessee had collected\ncapitation fees. It was argued that this finding amounts to a direct\nadmission of a violation of the objectives of a charitable trust and of\nsection 13(1)(c

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE-1, UNITY BUILDING ANNEX vs. MYMUL RAITHA KALYANA TRUST, SIDDARATHANAGAR

In the result, the appeal of the Revenue in ITA\nNo

trust. It has been spent by\nthe assessee out of tide up grants which is evident from\nthe Receipts and Payments account of both the\n assessment years. Accordingly, he submitted that the\nprovision of section 13(1)(c) r.w.s 13(2) and 13(3) cannot\nbe applied.\n21. On the other hand, the ld.DR submitted that the\nabove amount

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

trust is hit by Section 13(1)(c) r.w.s. 13(2)(g) of the Income Tax Act and it cannot enjoy the benefit of exemption u/s. 11 & 12 for the relevant assessment year. Accordingly, the amount of Rs.2.5 Crores is required to be brought to tax for AY 2009-10. In view of the above, I have reason to believe

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

trust is hit by Section 13(1)(c) r.w.s. 13(2)(g) of the Income Tax Act and it cannot enjoy the benefit of exemption u/s. 11 & 12 for the relevant assessment year. Accordingly, the amount of Rs.2.5 Crores is required to be brought to tax for AY 2009-10. In view of the above, I have reason to believe

M/S. SRI. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES(REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeal of the assessee is hereby partly allowed

section 11 exemption to\nthe assessee trust for the assessment years 2017-18, 2018-19, and\n2019-20, despite his own clear finding that the assessee had collected\ncapitation fees. It was argued that this finding amounts to a direct\nadmission of a violation of the objectives of a charitable trust and of\nsection 13(1)(c

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeal of the assessee is hereby partly allowed

section 11 exemption to\nthe assessee trust for the assessment years 2017-18, 2018-19, and\n2019-20, despite his own clear finding that the assessee had collected\ncapitation fees. It was argued that this finding amounts to a direct\nadmission of a violation of the objectives of a charitable trust and of\nsection 13(1)(c

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

In the result, the appeal of the assessee is hereby partly allowed

section 11 exemption to\nthe assessee trust for the assessment years 2017-18, 2018-19, and\n2019-20, despite his own clear finding that the assessee had collected\ncapitation fees. It was argued that this finding amounts to a direct\nadmission of a violation of the objectives of a charitable trust and of\nsection 13(1)(c

DCIT, CENTRAL CIRCLE-1(4), BENGALURU vs. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

In the result, the appeal of the assessee is hereby partly allowed

section 11 exemption to\nthe assessee trust for the assessment years 2017-18, 2018-19, and\n2019-20, despite his own clear finding that the assessee had collected\ncapitation fees. It was argued that this finding amounts to a direct\nadmission of a violation of the objectives of a charitable trust and of\nsection 13(1)(c

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