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

charitable Trust was\nestablished in 2003 and registration was granted u/s.12AA of the Act\non 19.3.2003 and subsequently u/s.12AB on 24.9.2021. The original\nname of the trust was Bheemaneni Educational System Trust. The\nmain objects of the trust of educational activities are as under:-\n“(a) To promote establish and conduct activities in the fields of\neducation, literacy, science, technology

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

3, Bangalore and CIT (Exemptions) on 30.7.2022 and 1.8.2022. Similarly, explanation as to how the objects and activities of the Trust are covered within the meaning of ITA Nos.1082, 1083/Bang/2022 Page 4 of 23 definition of ‘Charitable purpose’ under section

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

3, Bangalore and CIT (Exemptions) on 30.7.2022 and 1.8.2022. Similarly, explanation as to how the objects and activities of the Trust are covered within the meaning of ITA Nos.1082, 1083/Bang/2022 Page 4 of 23 definition of ‘Charitable purpose’ under section

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) Where resignation or provisional registration of a trust or an\ninstitution has been granted under clause (a) or clause (b) or clause (c) of sub-\nsection (1) or clause (b) of sub-section (1) of section 12AA, as the case may be,\nand subsequently,--\na) the Principal Commissioner or Commissioner has noticed occurrence of\none or more specified violations

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

3. That, in the facts and circumstances of the case, Ld. CIT (E) erred in appreciating the fact that in order to invoke provision of section 12AA (4) of IT Act 1961, even though conditions of provisions are not fulfilled i.e. the object of the trust are not charitable

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. 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) of section 12AB r.w.s 143(3

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

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

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, Income to the extent it is applied towards the objects of such trusts, during the previous year in India. it may be stated here that there are several conditions laid down under section Ii of the Act, for the purpose

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, Income to the extent it is applied towards the objects of such trusts, during the previous year in India. it may be stated here that there are several conditions laid down under section Ii of the Act, for the purpose

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 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

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.

3 SCC 257, at page 259, this Court considered the question whether the appellant therein was a public charitable trust within the meaning of Section 4

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

3 SCC 257, at page 259, this Court considered the question whether the appellant therein was a public charitable trust within the meaning of 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

3, 5 & 12\nare with regard to cancelling registration granted u/s 12AA/12AB of\nthe Act by invoking the provisions of section 12AB(4)(ii) of the Act\nwith retrospective effect though this section was introduced by\nFinance Act, 2022 w.e.f. 1.4.2022.\n4.1 The ld. A.R. submitted that there has been various\namendments to the provisions dealing with cancellation of\nregistration

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