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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

2) or sub-section (3) or sub- section (3A) shall not apply in relation to any income of a trust or an institution, being profits and gains of business, unless the business is incidental to the attainment of the objectives of the trust ......." “ We have also examined the relevant proviso to section 10(23C) of the Act and the relevant

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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

2) or sub-section (3) or sub- section (3A) shall not apply in relation to any income of a trust or an institution, being profits and gains of business, unless the business is incidental to the attainment of the objectives of the trust ......." “ We have also examined the relevant proviso to section 10(23C) of the Act and the relevant

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

charitable trust. Consequently, the approval under section 80G of the Act is to be granted. It is ordered accordingly. 28. In the result, the appeals filed by the assessee-trust are allowed. Pronounced in the open court on the date mentioned on the caption page. (CHANDRA POOJARI) Vice President Bangalore, Dated: 09.01.2023. /NS/* Copy to: 1. Appellants 2. Respondent 3

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

charitable trust. Consequently, the approval under section 80G of the Act is to be granted. It is ordered accordingly. 28. In the result, the appeals filed by the assessee-trust are allowed. Pronounced in the open court on the date mentioned on the caption page. (CHANDRA POOJARI) Vice President Bangalore, Dated: 09.01.2023. /NS/* Copy to: 1. Appellants 2. Respondent 3

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

3 assessment years starting from assessment year 2021-22 and ending on 2023-24. Since on the date of registration being granted u/s 12AA/12AB on 27/05/2021, there was no assessment of the assessee Trust pending for AY 2020-21, the benefit of second proviso to section 12AA(2) cannot be given to the assessee. Assessee filed the return of income

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

3. As regards the Assessee does not fall within the mischief of 1st proviso to section 2 (15) of the IT Act: [Ground No. 2.2] 3.1 A reference may be made to section 2 (15) existed prior to Amendment by Finance Act, 1983, which reads as follows: "charitable purpose" includes relief of the poor, education, medical relief, and the advancement

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

3. As regards the Assessee does not fall within the mischief of 1st proviso to section 2 (15) of the IT Act: [Ground No. 2.2] 3.1 A reference may be made to section 2 (15) existed prior to Amendment by Finance Act, 1983, which reads as follows: "charitable purpose" includes relief of the poor, education, medical relief, and the advancement

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

3. As regards the Assessee does not fall within the mischief of 1st proviso to section 2 (15) of the IT Act: [Ground No. 2.2] 3.1 A reference may be made to section 2 (15) existed prior to Amendment by Finance Act, 1983, which reads as follows: "charitable purpose" includes relief of the poor, education, medical relief, and the advancement

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

3. As regards the Assessee does not fall within the mischief of 1st proviso to section 2 (15) of the IT Act: [Ground No. 2.2] 3.1 A reference may be made to section 2 (15) existed prior to Amendment by Finance Act, 1983, which reads as follows: "charitable purpose" includes relief of the poor, education, medical relief, and the advancement

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

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

3. As regards the Assessee does not fall within the mischief of 1st proviso to section 2 (15) of the IT Act: [Ground No. 2.2] 3.1 A reference may be made to section 2 (15) existed prior to Amendment by Finance Act, 1983, which reads as follows: "charitable purpose" includes relief of the poor, education, medical relief, and the advancement

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT 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

3. As regards the Assessee does not fall within the mischief of 1st proviso to section 2 (15) of the IT Act: [Ground No. 2.2] 3.1 A reference may be made to section 2 (15) existed prior to Amendment by Finance Act, 1983, which reads as follows: "charitable purpose" includes relief of the poor, education, medical relief, and the advancement

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU 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

3. As regards the Assessee does not fall within the mischief of 1st proviso to section 2 (15) of the IT Act: [Ground No. 2.2] 3.1 A reference may be made to section 2 (15) existed prior to Amendment by Finance Act, 1983, which reads as follows: "charitable purpose" includes relief of the poor, education, medical relief, and the advancement

M/S ATRIA POWER CORPROATION LTD.,,BANGALORE vs. ITO, BANGALORE

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

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodiaassessment Year : 2010-11

Trust: 247 ITR 785 [TS-5005-SC-2001-O] Page 21 of 48 - UOI v. Onkar Kanwar : [TS-5021-SC-2002-O] - CIT v. A. J. Abraham Anthraper : [TS-5230-HC-2004(Kerala)-O] - Vijay Omprakash Bansal v. CIT : [TS-6051-HC-2001(Bombay)-O] - CIT v. L.G Balakrishnan: [TS-5374-HC-2001(Madras)-O] - CIT v. Quantas Airlines

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(1)(d) of the Act. In the present context, the provisions of sections 13(1)(c), 13(l Xd) and 13(2) of the Act, are tote perused. Statutory Provision : sections 13(1)(c) of the Act is reproduced as follows: 13, Section 11 not to apply in certain cases, (1) Nothing contained in section I"F or section

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(1)(d) of the Act. In the present context, the provisions of sections 13(1)(c), 13(l Xd) and 13(2) of the Act, are tote perused. Statutory Provision : sections 13(1)(c) of the Act is reproduced as follows: 13, Section 11 not to apply in certain cases, (1) Nothing contained in section I"F or section

INCOME TAX OFFICER WARD-1(1)(2), BANGALORE vs. M/S ATRIA HYDEL POWER LIMITED , BANGALORE

In the result, ITA Nos.534 to 556/Bang/2018 and CO Nos

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2010-11 Income-Tax Officer, Vs. M/S. Atria Hydel Power Ltd., Ward - 1(1)(2), #1, Palace Road, Bengaluru. Bangalore-560 001. Pan : Aacca 3754 E Appellant Respondent

Trust: 247 ITR 785 [TS-5005-SC- 2001-O] - UOI v. Onkar Kanwar : [TS-5021-SC-2002-O] - CIT v. A. J. Abraham Anthraper : [TS-5230-HC- 2004(Kerala)-O] - Vijay Omprakash Bansal v. CIT : [TS-6051-HC- 2001(Bombay)-O] - CIT v. L.G Balakrishnan: [TS-5374-HC- 2001(Madras)-O] - CIT v. Quantas Airlines

SANGHAMITRA RURAL FINANCIAL SERVICES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE-1, BANGALORE

In the result, appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

3. The newly inserted proviso to section 2(15) will apply only to entities whose purpose is ‘advancement of any other object of general public utility’ i.e. the fourth limb of the definition of ‘charitable purpose’ contained in section 2(15). Hence, such entities will not be ITA Nos.744 & 745/Bang/2023 Sanghamitra Rural Financial Services, Bangalore Page 16 of 54 eligible

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

SANGHAMITRA RURAL FINANCIAL SERVICES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE-1, BANGALORE

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

3. The newly inserted proviso to section 2(15) will apply only to entities whose purpose is ‘advancement of any other object of general public utility' i.e. the fourth limb of the definition of 'charitable purpose' contained in section 2(15). Hence, such entities will not be eligible for exemption under section 11 or under section