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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

sections of people without any discrimination of caste, creed race or religion. (c) To assist, promote, establish, run, takeover and or manage orphanage, rescue and/or half-way homes for destitute, aged and the inform and/or senior citizens without discrimination of caste, creed, race, religion, status or standing. (d) To give out grants, scholarships, stipends, rewards, awards, certificates, financial

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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

6 ITA Nos.1265 & 1266 /Bang/2024 A.Y.s. 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust "11. Income from property held for charitable or religious purposes.—(1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income : (a)income derived

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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

6 ITA Nos.1265 & 1266 /Bang/2024 A.Y.s. 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust "11. Income from property held for charitable or religious purposes.—(1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income : (a)income derived

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. SRI. BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA, BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), , BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust in Tally maintained at its office was seized. As per the Tally accounts only, the unnamed donation for F.Y- 2012-13 was found to be Rs. 12,91,80,648/- out of the total donations ofRs.16,80,24,087/-. The assessee's claim that total ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page

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

250 of the Income Tax Act, 1961 (in short “The Act”). Since the issue in both these appeals is common, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. ITA Nos.2115 & 2116/Bang/2024 Doddaballapur Planning Authority, Doddaballapur Page 2 of 35 2. First, we take-up the assessee’s appeal

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

250 of the Income Tax Act, 1961 (in short “the Act”) for the AY 2017-18. 2. The Assessee has raised the following grounds of appeal: - Chitradurga Zilla Reddy Jana Sangha (R), Chitradurga Page 2 of 13 3. At the outset, the ld. A.R. of the assessee submitted that there is a delay of 21 days in filing the appeal

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

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

250 of the Income Tax Act, 1961 (in short “The Act”) for the AY 2016-17. 2. The assessee has raised the following grounds of appeal: Karnataka Chinmaya Seva Trust, Bangalore Page 2 of 25 3. There is a delay of 41 days in filing the appeal before this Tribunal. The assessee has filed application for the condonation of delay

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply