SRI. MARAMMA TEMPLE SEVA TRUST,BANGALORE vs. CIT, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No818/Bang/2015 (Assessment Year : Na) Sri Maramma Temple Seva Trust, No.11, Maramma Temple Street, 1St Main Road, Vyalikaval, Bengaluru 560 003 .. Appellant Pan : Aants4131R V. Commissioner Of Income-Tax (E), Bengaluru .. Respondent Assessee By : None Revenue By : Shri. Sudhakar Rao, Cit – Dr-I Heard On : 21.10.2015 Pronounced On : 30.10.2015 O R D E R Per Abraham P. George:

section of public. We find that a similar issue had come up before the Cochin Bench of this Tribunal in the case of Calicut Islamic Cultural Society v. ACIT [(2009) 88 SOT 148]. Observations of the Tribunal on this issue as it appear at paras 16 to 30 or the order is reproduced hereunder : 15. We have heard the rival

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 Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded in the case of the appellant is framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into. [i] The entire proceedings initiated under the provisions of section 147 r.w.s. 148

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 Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded in the case of the appellant is framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into. [i] The entire proceedings initiated under the provisions of section 147 r.w.s. 148

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 Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded in the case of the appellant is framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into. [i] The entire proceedings initiated under the provisions of section 147 r.w.s. 148

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 Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded in the case of the appellant is framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into. [i] The entire proceedings initiated under the provisions of section 147 r.w.s. 148

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 Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded in the case of the appellant is framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into. [i] The entire proceedings initiated under the provisions of section 147 r.w.s. 148

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 Trust" and the reasons recorded for re-opening of assessment, other statutory notices and the assessment is concluded in the case of the appellant is framed in the name of "M/s. Bhandanthamma Mathu Kalamma Trust" consequently the entire proceedings become void ab into. [i] The entire proceedings initiated under the provisions of section 147 r.w.s. 148

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 Trust, 103 taxmann.com 419 and also the decision of the Chennai Bench of the Tribunal in the case of Shanmugham Trust [2024] 165 taxmann.com 669. ITA No.2006 /Bang/2019 Page 19 of 37 11. With respect to the violation of the provisions of section 13(1)(d) of the Act, he submitted that the Standard Chartered Bank loan

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

Charitable Trust by any\nregistered transfer/sale deed. Mr. P Shyamaraju in his sworn statement has\nconfirmed that the properties have been purchased in his name and in name of his\nson (Mr. Umesh S. Raju) in their individual capacities, by utilizing the funds given by\nthe Trust. Mr. P. Shyamaraju has admitted that the titles of said properties and legal

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

Trust situated at Gulbarga, Karnataka carrying on public charitable educational activities since 25.4.2016. The assessee has applied for registration u/s 12AA of the Income-tax Act,1961 ['the Act' for short] for the first time on 31.3.2021 by online. The CPC has given the registration u/s 12AB of the Act to the assessee on 27.5.2021 w.e.f

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

Charitable Trust 6. 24.11.2008 M.N. Rajendra Kumar Payment Rs. 50,00,000 7. 02.01.2009 M.N. Rajendra Kumar Payment Rs. 50,00,000 From the above mentioned transactions, it is clear that Shri Pushpraj Jain is being used as an intermediary by the trust to channel funds to its trustee, Shri M.N. Rajendra Kumar. Therefore, the trust is hit by 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

Charitable Trust 6. 24.11.2008 M.N. Rajendra Kumar Payment Rs. 50,00,000 7. 02.01.2009 M.N. Rajendra Kumar Payment Rs. 50,00,000 From the above mentioned transactions, it is clear that Shri Pushpraj Jain is being used as an intermediary by the trust to channel funds to its trustee, Shri M.N. Rajendra Kumar. Therefore, the trust is hit by Section

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

In the result appeal of the assessee is hereby allowed

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, namely, “Advancement of any other object of\ngeneral public utility.” Consequently

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

M/S. NITESH ESTATES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(2), BANGALORE

In the result appeal filed by assessee stands allowed on legal issue raised in ground no

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Nitesh Estates The Deputy Ltd., Commissioner Of Nitesh Time Square, Income Tax, 7Th Floor, #8, M.G. Road, Circle – 5 [1][2], Bangalore – 560 001. Vs. Bangalore. Pan: Aabcn9267C Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Sankar Ganesh K, Jcit Revenue By (Dr) Date Of Hearing : 04-02-2022 Date Of Pronouncement : 20-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 28/03/2019 Passed By The Ld. Cit(A)-5, Bangalore For Assessment Year 2009-10 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Order Of Re-Assessment Is Bad In Law & Void-Ab- Initio For Want Of Requisite Jurisdiction Especially, The Mandatory Requirements To Assume Jurisdiction U/S 148 Of The Act Did Not Exist & Have Not Been Complied With & Consequently, The Re-Assessment Requires To Be Cancelled. 3. The Learned Cit[A] Ought To Have Appreciated That There Was No Fresh Material To Show That Income Had Escaped Assessment Especially When There Was A Scrutiny

Charitable Receipt Rs.50,00,000 Trust M.N. Rajendra 6. 24.11.2008 Payment Rs.50,00,000 Kumar M.N. Rajendra 7. 02.01.2009 Payment Rs.50,00,000 Kumar From the above mentioned transactions, it is clear that Shri Pushpraj Jain is being used as an intermediary by the trust to channel funds to its trustee, Shri M.N. Rajendra Kumar. Therefore, the trust

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

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, “Advancement of any other object of\ngeneral public utility.” Consequently, the issue

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

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 3 of 21 limb of charitable activity, namely, “Advancement of any other

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

charitable trust fund for the purchase of property in the name of trustees of huge amount of approx. Rs.115 crores by the then trustees for purchase of property in their own name by utilising the fund of the trust. During the search statement of Mr. M. Vasu, who is the DGM (Finance) confirmed that the property was purchased