ACHARYA SRI TULSI MAHAPRAGYA SEVA KENDRA CHARITABLE TRUST ,BANGALORE vs. CIT(EXEMPTIONS), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 80G(5). SEVA KENDO The Appellant submits that each of the above grounds/ sub-grounds are independent and without prejudice to one another. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of hearing, of the appeal, so as to enable the Income

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, MANGALURU vs. M/S MANIPAL ACADEMY OF HIGHER EDUCATION, MANIPAL

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2013-14

sections 70 to 80 of IT Act are not applicable to trusts as they only deal with carry forward and set off of loss and not excess expenditure or deficit. Thereafter, she further pointed out that as per para 17 of this judgement of Hon'ble Karnataka High Court, it has been held that this issue is squarely covered

THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE vs. M/S MANGALORE JESUIT EDUCATIONAL SOCIETY , MANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2010-11

138/ 2015 11.06.2015 of Milagres Church Krupanidhi Education Trust Vs DIT (E) 495/ 2014 20.02.2015 ” 5. This is also noted by CIT(A) in Para 5.3 of his order that this issue is covered in favour of the assessee by the judgement of Hon'ble Karnataka High Court rendered in the case of DIT(Exemption) vs. Al-Ameen Charitable Fund

JOINT COMMISSIONER OF INCOME TAX (OSD) (EXEMPTIONS), CIRCLE- 1, BENGALURU vs. M/S. INFOSYS SCIENCE FOUNDATION, BANGALORE

In the result, the appeal filed by revenue stands dismissed

Bench: Shri B.R. Baskaran & Smt Beena Pillai

Trust carried on its activities. Thus, the entire expenditure incurred during the year amounting to Rs. 9,59,92,570 was towards the purpose of carrying on the aforesaid charitable activity. 4.2.4 Ld.AR placed reliance on the order passed by the co- ordinate bench of the Tribunal for A.Y. 2012-13 placed at pages 138 to 153 of the paper

DEPUTY COMMISSIONER OF INCOME TAX, (E), CIRCLE-1, BENGALURU vs. M/S. TOOL AND GAUGE MANUFACTURERS ASSOCIATION OF INDIA, BENGALURU

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

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2012-13

section 11 of IT Act because it was applied for objects of the trust and under these facts, it was held that such income is exempt u/s. 11 of IT Act. In the present case, it is seen that out of gross income received of Rs. 5,68,63,689/-, total application of income

DR. SATISH CHANDRA MEMORIAL FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

charitable trust established vide trust deed dated 18-03-2023, with the object of providing aid to economically weak children/students and offering social services like mobile clinics, hospitals, etc. The trust initially obtained provisional registration under section 12A vide Form 10AC dated 30.11.2023. Subsequently, it filed Form 10AB on 30.05.2024 seeking regular registration under section 12AB

DR SATISH CHANDRA MEMORIAL FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(1), BENGALURU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

charitable trust established vide trust deed dated 18-03-2023, with the object of providing aid to economically weak children/students and offering social services like mobile clinics, hospitals, etc. The trust initially obtained provisional registration under section 12A vide Form 10AC dated 30.11.2023. Subsequently, it filed Form 10AB on 30.05.2024 seeking regular registration under section 12AB

LAXMI MEMORIAL EDUCATION TRUST ,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, MANGALORE

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

Charitable Institution (2014) (Kar) (363 ITR 230) and CIT vs Krupanidhi Education Trust (ITA No.230/2016 c/w ITA No.231/2016 dated 20.09.2021). 2.24 The aforesaid decisions were on the issue of violation of section 13(1)(c) & 13(1)(d) r.w.s 11(5) and the tax liability u/s 164(2) of the Act. The AO observed that Mr. Vishwanath Shetty

AKASH EDUCATION & DEVELOPMENT TRUST,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-2, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

charitable trust and had received the amount of Rs.15,64,50,000 in cash from one of its trustees, viz., Sh. K Muniraju. The default, if any, was of a technical or venial nature for which the assessee was not liable to penalty u/s. 271D of the Act. 11. On the other hand, the ld. DR submitted that there