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

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

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

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

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153A, there was no mention whether it is a case of assessment or reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that assessee had collected capitation fee from various students and incurred expenditure for non-charitable purposes. Therefore the assessee trust was not carrying on the activities

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

M/S. SRI. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES(REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DCIT, CENTRAL CIRCLE-1(4), BENGALURU vs. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST ,KOLAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

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

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(4), BENGALURU, BENGALURU vs. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD), KOLAR

charitable trust and of\nsection 13(1)(c) of the Act.\n22.1 The learned DR pointed out that section 13(1)(c) of the Act\nspecifically denies the benefit of section 11 of the Act, if any income or\nproperty of the trust is used for the personal benefit of trustees or other\nspecified persons. Since