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

Charitable Trust, am\nsatisfied that the assessee, being a trust referred to in section 11 of the Act has committed\nspecified violations as defined in clauses (a) and (b) of Explanation to sub-section (4) of section\n12AB r.w.s 143(3

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

Charitable Trust, am\nsatisfied that the assessee, being a trust referred to in section 11 of the Act has committed\nspecified violations as defined in clauses (a) and (b) of Explanation to sub-section (4) of section\n12AB r.w.s 143(3

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

section 143(3) reference was sent by the AO as per letter\ndated 5.3.2024 for cancellation of registration as under:-\nREFERENCE FOR CANCELLATION OF APPROVAL GRANTED U/S 12A IN THE CASE OF M/S\nRUKMINI EDUCATIONAL CHARITABLE TRUST

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

Charitable Trust, am satisfied that the assessee, being a trust referred to in section 11 of the Act has committed specified violations as defined in clauses (a) and (b) of Explanation to sub- section (4) of section 12AB r.w.s 143(3

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

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

3). It is also significant to note that burden of proof lies on the AO to prove that the provisions of section 13 apply in a case. Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11. is carved out . Page

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

3). It is also significant to note that burden of proof lies on the AO to prove that the provisions of section 13 apply in a case. Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11. is carved out . Page

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

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

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8.\nIt is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

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

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

3 of Section 115BBC is applicable and these are\nanonymous donation received in cash and assessee is hit by provisions of section\n115BBC of the Act, and these are taxable @30% as provided u/s 115BBC. The ld.\ncounsel for the assessee submitted that the assessee is a genuine trust, set up for\nreligious and charitable purposes and carrying

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

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust is income

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust is income

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust is income

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust is income

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust is income

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

charitable or religious purposes or by an institution established wholly or partly for such purposes. Section 2[24][iia] of the Act, however has to be read with section 12 of the Act. Further, section 11[1][d] also has to be taken into account in this regard to decide whether every donation received by a trust is income

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 engaged in the 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

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 engaged in the 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