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

Trust were either not genuine or were not being carried out in accordance with its objects, as required under Section 12AA(4). Section 12AA(4) is intended to target misuse of charitable

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

section 12 AA (4) it has been provided or is\nseen to have explicitly provided to have retrospective\ncharacter or intent.\n(ii) In Global Health Research and Management Institute versus\nthe PCIT Jaipur in ITA No. 397/Jodh/2019 dated 25 January\n2023 wherein in paragraph No. 11 and 13 the identical view is\ntaken.\n(iii) Mahadevia Charitable Trust

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

4. The beneficiaries of the Trust are members of general public irrespective of race, religion, caste, community, creed or gender. [para 2.1 of Trust deed]. The assessee applied for the provisional registration under section 12A and 80G for recognition as a Charitable

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

4. The beneficiaries of the Trust are members of general public irrespective of race, religion, caste, community, creed or gender. [para 2.1 of Trust deed]. The assessee applied for the provisional registration under section 12A and 80G for recognition as a Charitable

M/S. ISLAMIC ACADEMY OF EDUCATION,MANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), BANGALORE

In the result, appeal filed by the assessee is partly\nallowed

4) of the Act as follows:\nExplanation: For the purposes of this sub-section, the following shall mean\n“specified violation\",--\na) Where any income derived from property held under trust, wholly or in\npart for charitable

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:

charitable and some of which are religious. 04. We have perused the order and heard the contentions of the Ld. DR. Main objects of the trust as it appears at para 3 of the trust deed dated 8th November 2004, is reproduced here under : 3. OBJECTS OF THE TRUST: - The objects for which the trust is established

SADIYA EDUCATIONAL AND CHARITABLE TRUST vs. CIT,

In the result, the assessee's appeals are allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. Nos.422 & 1632/Bang/2013 M/S. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant.

charitable and even if some of them are considered for the benefit of the community, they are for women and children of the community, which is excepted by explanation (2) to section 13(1)(b) of the Act. 4. Without prejudice to the above, even assuming the trust

M/S RABIYA BASARI BRAHAMATH-ULLAH ALLAYHA CHARITABLE TRUST vs. CIT,

In the result, the assessee's appeals are allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

charitable trust within the meaning of Section 4(b) of the Kerala Agricultural Income Tax Act, 1950. The 3/4th of the income

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

Charitable Trust, am satisfied that the assessee, being a trust referred to in section 11 of the Act has committed specified violations as defined in clauses (a) and (b) of Explanation to sub- section (4

M/S. ADARSH VIDYA KENDRA TRUST,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

In the result, appeals of the assessee are allowed

4) of the Act as follows:\nExplanation: For the purposes of this sub-section, the following shall mean\n“specified violation”,--\na) Where any income derived from property held under trust, wholly or in part\nfor charitable

SHROUTA VIJNAM GURUKULAM,MANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, MANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Shrouta Vijnan Gurukulam, Vs. Ito (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. Pan : Aants 0655 A Appellant Respondent Assessee By : Shri Prakash S Hegde, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.05.2024 Date Of Pronouncement : 21.05.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Cit(E)’S Order Dated 22.02.2024 Rejecting The Assessee’S Application Seeking Approval Under Section 80G Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

4 of the CIT(E)’s order reads as follows: Page 3 of 22 “5. From the objects of the trust, activities and financials submitted by the assessee, it is observed that the trust is carrying on religious activities. Approval u/s.80G requires that the assessee should establish that it is for charitable purpose. Explanation 3 to section

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

section 80G of the I.T.Act, the assessee’s application filed in Form No.10AB for approval u/s 80G of the I.T.Act is to be rejected. For similar reason, the CIT(E) granted 2 ITA Nos.1084-1085/Bang/2022 Sri Ashvalayana Vrunda the benefit of registration u/s 12A of the I.T.Act to the assessee as a religious trust (instead of charitable trust). 2. Since common

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

section 80G of the I.T.Act, the assessee’s application filed in Form No.10AB for approval u/s 80G of the I.T.Act is to be rejected. For similar reason, the CIT(E) granted 2 ITA Nos.1084-1085/Bang/2022 Sri Ashvalayana Vrunda the benefit of registration u/s 12A of the I.T.Act to the assessee as a religious trust (instead of charitable trust). 2. Since common

SRI CHANNAMALLIKARJUNA TRUST COMMITTEE,KOPPAL vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BENGALURU

In the result, appeal of the Assessee is allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2018-19 M/S. Sri Channamallikarjuna Trust Cit (Exemption), Vs. Committee Gangavathi Bengaluru. Sri Mallikarjuna Mutta – Gangavathi, District Koppal – 583 227. Pan : Aajts 7938 J Appellant Respondent

trust formed by his said Holiness arid registered deed No.8/ 2002-03. 4. The Assessee applied for grant of registration u/s.12AA of the Act and filed form No.10A of the Act for grant of registration as a “Charitable Association” for establishing and carrying on charitable activities for the overall benefit of the community at the outset at Gangavathi and over

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

4. Section 11 of the Income-Tax Act. 1961 (the Act) excludes from the income of charitable or religious trusts

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

4. Section 11 of the Income-Tax Act. 1961 (the Act) excludes from the income of charitable or religious trusts

M/S. SRI. SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2021-22

4) of the Act as follows: Explanation : For the purposes of this sub-section, the following shall mean "specified violation",-- . Page 10 of 16 (a) Where any income derived from property held under trust, wholly or in part for charitable

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

4 of 20 payments was towards civil works, maintenance, and repairs etc. but there was no evidence available on record establishing that such expenses are directly linked with charitable activity of the assessee. 8.2 The provision of section 11(1)(a) allows a charitable trust