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

d). (i) Section 13(1)(c) - Benefit to interested persons Section 13 (1)(c) of the Act has carved out an exception from exemption in cases where a part. of income of a charitable or religious trust

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.

d) would embody a restrictive purpose of religious activities only. Similarly, assistance by the respondent-trust to the needy and poor for religious activities would not divest the trust of its altruist character. 41..................................... 42. ................................... 43.Thus, the second issue which arises for our consideration and decision is, whether the respondent-trust is a charitable and religious trust only

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

13. The AO found out that\nthe assessee was in receipt of anonymous donation and was carrying out its\nactivities on commercial scale. In ground no. 3 the assessee disputes the AO's\naction of assessing the net surplus of Rs.14451062 from the pharmacy Unit u/s\n11(4A). The appellant was running the pharmacy unit on a commercial scale.\nThe

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:

d) would be applicable to a trust which is either for charitable purposes or religious purposes or partly charitable purposes and partly religious. Hence it can be stated that if a charitable trust is established only for the benefit of any particular religious community or caste, then the provisions of s. 11 would not be applicable. But in the case

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

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 for the benefit of any particular religious community or caste; or\n(e) any activity being carried out by the trust or institution\n(1) is not genuine; or\n(ii) is not being carried

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

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 for the benefit of any particular\nreligious community or caste; or\n(e) any activity being carried out by the trust or institution-\n(1) is not genuine; or\n(ii) is not being carried

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

d) would embody a restrictive purpose of religious activities only. Similarly, assistance by the respondent-trust to the needy and poor for religious activities would not divest the trust of its altruist character. 41..................................... 42. ................................... 43.Thus, the second issue which arises for our consideration and decision is, whether the respondent-trust is a charitable and religious trust only

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

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

13. The AO found out that\nthe assessee was in receipt of anonymous donation and was carrying out its\nactivities on commercial scale. In ground no. 3 the assessee disputes the AO's\naction of assessing the net surplus of Rs.14451062 from the pharmacy Unit u/s\n11(4A). The appellant was running the pharmacy unit on a commercial scale.\nThe

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

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

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

1) (d) read with Section 11(5) of the Income Tax Act, 1961 as amended from time to time. c. No amendment to the objectives of the Trust shall be made which may prove to be repugnant to the provisions of section 2(15), 1I, 12 and 13 and 80(G) of the Income Tax Act, 1961 as. amended from

THE ASST.COMMISSIONER OF INCOME TAX - (EXEMPTIONS ) CIRCLE - 1, MANGALURU vs. M/S A. SHAMA RAO FOUNDATION, MANGALURU

In the result, appeal of the Revenue is dismissed

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner Of Vs. M/S. A. Shama Rao Foundation, Income-Tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [Pan:Aaata 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue By Shri Pradeep Kumar, Cit(Dr) Assessee By Shri V. Srinivasan, Adv. Date Of Hearing 09/11/2020 Date Of Pronouncement 03/12/2020 O R D E R

Charitable Trust running educational institution. It is registered under Section 12 AA of the Act and is also recognized under Section 80G of the Act. They have received donations from various persons. For the amounts received they have issued receipts and the amounts are duly credited in their accounts and remitted in the bank accounts. In the receipts issued

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

charitable activities of helping the rural poor by forming Self Help Groups (SHG) and providing them with financial and other assistance. The assessee had filed Return of Income on 29/09/2009 declaring NIL income after claiming exemption under Section 11 of the Act and thereafter assessment was completed by the Assessing Officer under Section 143(3) of the Act dt.25.11.2011 accepting

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

charitable activities of helping the rural poor by forming Self Help Groups (SHG) and providing them with financial and other assistance. The assessee had filed Return of Income on 29/09/2009 declaring NIL income after claiming exemption under Section 11 of the Act and thereafter assessment was completed by the Assessing Officer under Section 143(3) of the Act dt.25.11.2011 accepting

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

d) That, pursuant to an earlier action u/s 132 of the I.T.Act., carried out on the\ntrustees and its group entities on 20/03/2014 and a simultaneous survey that was\ncarried out on RECT u/s 133(A) of the I.T.Act, assessments were completed for the\n Assessment years

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

charitable or religious activities. Then such an\nincome falls under section 11(1)(d) and is not liable to tax.\nTherefore, it is not necessary that a voluntary contribution\nshould be made with a specific direction to treat it as corpus. If\nthe intention of the donor is to give that money to a trust to keep\nin trust