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

6 cancelled the registration of the assessee trust granted u/s. 12A of the Act for the following reasons:- i. With respect to the amendments made in the trust deed, the assessee submitted that the amendments were made in order to carry out objectives more effectively such amendments are not repugnant to the provisions of section 11 to section

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

133(A) of the I.T.Act, assessments were completed for the\n Assessment years 2013-14, 2016-17, 2017-18, 2018-19 and 2021-22, and no\ncontrary view nor a divergent opinion has been held against RECT in such completed\nassessments for any of such Assessment years.\n(e) That for this reason and to comply with all formalities, approvals

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

6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to 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

trust would never come to the notice of the Assessing Officer. Therefore as per the provisions of Section 147 Expln. 1, the income has escaped assessment within the meaning of the section. He drew our attention to the Expln. 1 of Section 147 of the Act and supported the orders of CIT (Appeals). 6. We have heard both the parties

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 would never come to the notice of the Assessing Officer. Therefore as per the provisions of Section 147 Expln. 1, the income has escaped assessment within the meaning of the section. He drew our attention to the Expln. 1 of Section 147 of the Act and supported the orders of CIT (Appeals). 6. We have heard both the parties

M/S. RAYA NAIK MEMORIAL GOWSHALA TRUST,KAJUBAG KARWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: ---

charitable activities must be carried out only on assets owned by the trust. The Ld. AR also contended that the Ld. CIT(E) failed to utilise the powers available u/s 133(6) of the Act to verify facts and rejected the application without conducting proper enquiries, thereby violating principles of natural justice. 8.8 Reliance was placed on various judicial precedents

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

133 Rs. 5,94,40,784 Rs. 75,49,953 Rs. 5,18,90,831 10-11 Rs. 8,80,73,620 Rs. 6,86,97,424 Rs. 87,25,410 Rs. 5,99,72,014 11-12 Rs. 9,75,91,120 Rs. 7,61,21,074 Rs. 1,01,56,798 Rs. 6

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

133 Rs. 5,94,40,784 Rs. 75,49,953 Rs. 5,18,90,831 10-11 Rs. 8,80,73,620 Rs. 6,86,97,424 Rs. 87,25,410 Rs. 5,99,72,014 11-12 Rs. 9,75,91,120 Rs. 7,61,21,074 Rs. 1,01,56,798 Rs. 6

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. SRI. BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA, BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

133 Rs. 5,94,40,784 Rs. 75,49,953 Rs. 5,18,90,831 10-11 Rs. 8,80,73,620 Rs. 6,86,97,424 Rs. 87,25,410 Rs. 5,99,72,014 11-12 Rs. 9,75,91,120 Rs. 7,61,21,074 Rs. 1,01,56,798 Rs. 6

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

133 Rs. 5,94,40,784 Rs. 75,49,953 Rs. 5,18,90,831 10-11 Rs. 8,80,73,620 Rs. 6,86,97,424 Rs. 87,25,410 Rs. 5,99,72,014 11-12 Rs. 9,75,91,120 Rs. 7,61,21,074 Rs. 1,01,56,798 Rs. 6

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

133 Rs. 5,94,40,784 Rs. 75,49,953 Rs. 5,18,90,831 10-11 Rs. 8,80,73,620 Rs. 6,86,97,424 Rs. 87,25,410 Rs. 5,99,72,014 11-12 Rs. 9,75,91,120 Rs. 7,61,21,074 Rs. 1,01,56,798 Rs. 6

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

133 Rs. 5,94,40,784 Rs. 75,49,953 Rs. 5,18,90,831 10-11 Rs. 8,80,73,620 Rs. 6,86,97,424 Rs. 87,25,410 Rs. 5,99,72,014 11-12 Rs. 9,75,91,120 Rs. 7,61,21,074 Rs. 1,01,56,798 Rs. 6

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

133 Rs. 5,94,40,784 Rs. 75,49,953 Rs. 5,18,90,831 10-11 Rs. 8,80,73,620 Rs. 6,86,97,424 Rs. 87,25,410 Rs. 5,99,72,014 11-12 Rs. 9,75,91,120 Rs. 7,61,21,074 Rs. 1,01,56,798 Rs. 6