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

Trust v. DCIT in ITA No.835/Bang/2023 dated 24.3.2025\nwherein it has been held that the amendment made w.e.f. 1.4.2022\nwould only apply from assessment year 2022-23.\n67. Therefore, the order passed by the ld. PCIT(Central), Bengaluru\ncancelling the registration u/s.12AB(4) for AYs 2015-16, 2016-17 and\n2019-20 by order dated 30.9.2024 deserves to be quashed

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

147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA for the said assessment year. 8.5 However

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

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

Trust has been involved in rendering charitable activity, in the, field of education alone for the subject year. In the assessment order passed under section 143(3) r.w.s. 147

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, , BANGALORE

In the result appeal of the assessee is hereby allowed

147\nof the Act through the issuance of a notice under Section 148 of the Act,\ndated 18-03-2019.\n\n7.\nThe AO, during the assessment proceedings, observed that the\nassessee had filed an application for registration under Section 12AA of\nthe Act, which was granted vide order dated 28-05-2019, under the last\nlimb of charitable activity

NVIDIA GRAPHICS PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BANGALORE

In the result, appeal filed by the assessee s party allowed

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

section 143(3), consideration of same could not to be considered as change of opinion and, thus, there was tangible material to believe that there was an escapement of income [2023] 147 taxmann.com 73 (Madras) Karur Kongu Charitable Trust

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

147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non-registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-1, RAMNAGAR

147\nof the Act through the issuance of a notice under Section 148 of the Act,\ndated 18-03-2019.\n7. The AO, during the assessment proceedings, observed that the\nassessee had filed an application for registration under Section 12AA of\nthe Act, which was granted vide order dated 28-05-2019, under the last\nlimb of charitable activity, namely

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3, BANGALORE

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

147 of the Act through the issuance of a notice under Section 148 of the Act, dated 18-03-2019. 7. The AO, during the assessment proceedings, observed that the assessee had filed an application for registration under Section 12AA of the Act, which was granted vide order dated 28-05-2019, under the last . ITA No.1056, 1352 & 1353/Bang/2024 Page

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

section 12AB. The assessment proceedings in the case of M/s. Rukmini Educational Charitable Trust is pending before me for the AYs 2015-16, 2016-17, 2019-20 u/s 147

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

Charitable Trust, Mansukhbhai\nK. Shah, with the direction to find valuable articles or things in Indian\nOverseas Bank at different branches. In the said warrant of\nauthorization also, the authorized Officer was directed to enter and\nsearch the building, etc. persons and to seize books of accounts,\ndocuments, money, bullion, jewellery, etc. as are provided under\nsection

ARYA SAMAJ,BANGALORE vs. INCOME TAX OFFICER, WARD-1, BANGALORE

In the result, appeal by the Assessee is allowed

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Arya Samaj, Vs. Ito (Exemptions), Ward - 1, No.804/15, Swamy Shraddhanand Bhavan, Bengaluru. Vishveshvarapuram, Bengaluru – 560 004. Pan : Aacta 0479 K Assessee Respondent Assessee By : Shri. Sudheendra B. R, Advocate Revenue By : Shri. Ganesh R Ghale, Standing Counsel Date Of Hearing : 24.11.2022 Date Of Pronouncement : 25.11.2022 O R D E R

charitable organization u/s.12A of the Act from the Commissioner of Income Tax. It appears that the Assessee did not enjoy registration u/s.11 of the Act for Assessment Year 2018-19. The Assessee made an application for grant of registration u/s.12A of the Act on 31.8.2019, vide application dated 31.8.2019 and was granted registration u/s.12A

IRENE PEREIRA ,UDUPI vs. ITO WARD- 1&TPS, UDUPI

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2016-17

section 148A(d) of the Act, assessee’s submission filed before the NFAC, bank statements, Details of payment made to Plama Developers, property purchase agreement along with passport copy and immigration details. The assessee has also submitted employment letter of Kuwait Oil Company as well as salary letter of Kuwait Oil Company. 7. Before us, learned AR of the assessee

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

M/S. SRI . ADICHUNCHANAGIRI SHILKSHANA TRUST,MANDYA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result ITA no.1096/bang/2024 filed by assessee is partly\nallowed and ITA No

charitable trust\nregistered u/s.12A of the Act as per Certificate issued dated\n17.7.1974 and therefore assessee is availing exemption u/s.11 of the\nAct. The assessee is running several educational institutes .\n5. On 18.7.2013, search & seizure operation u/s.132 of the Act was\ncarried out on the assessee trust. Accordingly for the impugned\n assessment year, a notice u/s.153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), BENGALURU vs. SRI ADICHUNCHANAGIRI SHIKHANA TRUST, MANDYA

In the result ITA no.1096/bang/2024 filed by assessee is partly\nallowed and ITA No

charitable trust\nregistered u/s.12A of the Act as per Certificate issued dated\n17.7.1974 and therefore assessee is availing exemption u/s.11 of the\nAct. The assessee is running several educational institutes .\n5. On 18.7.2013, search & seizure operation u/s.132 of the Act was\ncarried out on the assessee trust. Accordingly for the impugned\n assessment year, a notice u/s.153A

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