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 institution is hit by the provisions of section 13. The AO will have to prove to the hilt, on the basis of positive evidence brought on record, that the trust has committed a violation of the provisions of section 13 of the Act. If the AO is not able to discharge the burden of proof, which lies

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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

143(2) and 142(1) were issued by the ld. Assessing Officer, during the course of assessment proceedings. The objects of the assessee as per assessee trust deed reads as under:- “(i) To conduct study groups, lecture series, translate, publish, print and distribute books, journals, periodicals, literature, etc for promoting and spread of Indian Culture and education and enlightenment among

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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

143(2) and 142(1) were issued by the ld. Assessing Officer, during the course of assessment proceedings. The objects of the assessee as per assessee trust deed reads as under:- “(i) To conduct study groups, lecture series, translate, publish, print and distribute books, journals, periodicals, literature, etc for promoting and spread of Indian Culture and education and enlightenment among

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

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

charitable institutions. Firstly, section 12A was amended by inserting clause [ac] to sub-section 1 which required all trusts that were enjoying registration under the erstwhile provisions of section 12A or under section 12AA of the Act to compulsorily apply for a fresh registration u/s 12AB[1] of the Act. Secondly, the procedure for grant of registration was specified under

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

charitable and activities are carried out as per objects of the trust, there cannot be any reason for the cancellation of the registration because section 13(1) of the Act applies to it. To support his contention, he relied upon the decision of Krupanidhi Educational Trust v. DIT [2012] 27 taxmann.com 11 [Bang], Cancer Aid & Research Foundation

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

1 of Section 12 A, Sub-section 2 of section 12 A extends benefit even when application for registration of Trust or Institution has been made on or after first day of June 2007. It would however be in relation to the income of the Trust or the Institution from the assessment year immediately following the financial year in which

DCIT, CENTRAL CIRCLE, BELLARI vs. M/S. NAVODAYA EDUCATION TRUST, RAICHUR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

charitable purpose. 3.12 The ld. CIT(A) observed that the inference that is evident from Circular No.11/2008 dated 19.12.2008 issued by CBDT as well as the aforesaid judgements is that third Proviso to Section 143(3) of the Act is applicable to institute which are covered under First Proviso to Section 2(15) of the Act. First Proviso to Section

NAVODAYA EDUCATION TRUST,RAICHUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

Charitable Foundation 11.9871 164 ITR 439 (Raj) c) Padanilam Welfare Commissioner Trust v DOT Chennai ITA No 444/Mds/2010 as well as d) CIT v Institute of Banking Personnel [2003] 131 taxmann 386 (BOM). 37. Further, it was submitted that section 143(1

THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU vs. M/S. BLUELINE FOODS (INDIA) PVT. LTD.,, MANGALURU

143(3) read with section 153A of the\nIncome-tax Act are null and void and direct the Assessing Officer to\ncancel the same. Thus, the issue related to the validity of search raised\nby the assessee is allowed.\nThis was confirmed by the Hon’ble High Court of Bombay in Tax\nCase Appeal No.589 of 2009 dated

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

143(1) of the Act, the assessee preferred an appeal before the ld. CIT(A) / ADDL./JCIT(A). 5. The ld. ADDL/JCIT(A) Panchkula dismiss the appeal of the assessee on the following grounds/Observations- (i) It is noted that the appellant is a Charitable Trust and has claimed exemption at Rs.5,80,44,590/- under 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

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

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

143(3) of the Act dated 26.12.2018, the assessee preferred an appeal before the ld. CIT(A)/NFAC. 7.2 The ld. CIT(A)/NFAC dismissed the appeal of the assessee by observing that section 139(4A) of the Act stipulates the requirement of the Charitable Trust to file ROI within the due date. In this case, the assessee

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

1) passed under Section 250 of the Income Tax Act, 1961 (in short “the Act”) for the Assessment Year (AY) 2017-18. The assessee has not filed any cross objections (CO) against this appeal filed by the Revenue. 2. The Revenue has raised the following grounds of appeal: - Dcit(E), Circle-1, Bengaluru Page 2 of 24 Dcit(E), Circle

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

section 143(3) reference was sent by the AO as per letter dated 5.3.2024 for cancellation of registration as under:- Page 2 of 81 ITA Nos.2106 to 2109/Bang/2024 06. REFERENCE FOR CANCELLATION OF APPROVAL GRANTED U/S 12A IN THE CASE OF M/S RUKMINI EDUCATIONAL CHARITABLE TRUST FOR THE AY 2019-20 1

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

1) of section 12AA, as the case may be, and subsequently,— (a) the Principal Commissioner or Commissioner has noticed occurrence of one or more specified violations during any previous year; or (b) the Principal Commissioner or Commissioner has received a reference from the Assessing Officer under the second proviso to sub-section (3) of section 143 for any previous year

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

In the result the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

143(1) of the Act was passed on 16.3.2019 disallowing a sum of Rs.76,29,084/- on the ground that the assessee had claimed exemption under “Amount deemed to have been applied to charitable purposes in India during the previous year as per clause (2) of explanation to section 11(1)” but did not exercised his option by e- filing

DCIT, BANGALORE vs. M/S B S & G FOUNDATION,, BANGALORE

In the result, Revenue’s appeal for asst

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Dy. Commissioner Of Income-Tax (Exemptions), Bengaluru. . Appellant Vs. M/S B S & G Foundation, 502, 2Nd Floor, 5Th ‘C’ Main, 5Th Cross, 2Nd Block, Hrbr Layout, Kalyannagar, Bangalore. . Respondent Pan – Aaatb6131D. Appellant By : Smt. Padmameenakshhi, Jcit Respondent By : Shri R.T Balasubramanyam, C.A Date Of Hearing : 28-9-2017 Date Of Pronouncement : 4-10-2017 O R D E R

143(3) of the Act vide order dated 11.03.2014; wherein the Assessing Officer (i) restricted the accumulation u/s 11 of the Act upto the extent of 15% of net receipts only; (ii) disallowed depreciation claimed on fixed assets and (iii) did not allow the assessee’s claiming for carry forward of excess application of income for set off as application

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

charitable\ntrust incorporated under section 25 of the companies Act 1956\ncorresponding to section 8 of the companies Act 2013. The assessee\ntrust was granted registration under section 12AA of the Act, which was\nsubsequently migrated to section 12AB of the Act as per the amended\nprovisions introduced by the Finance Act, 2020. The assessee operates\neducational institutions, including schools