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

section 2(15) of the act being charitable in nature., further it is assessed regularly for so many years i.e. from 1999 onwards till 2015 as charitable trust, merely because of dispute ITA No.2006 /Bang/2019 Page 37 of 37 between the of the trustees which reached before Hon’ble High Court and one of the party stated that the trust

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

45,40,68,935/-in its books and made t\nentries clamming that land bearing Sy. No. 116 and 27 were its assets, without transferrinį.\nKhata No. and titles. The said entry did not result in actual transfer and shall only be character\nas an internal adjustment.\n3.14 Therefore, from the above discussion, it is noticed that the Trust

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT 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

charitable trust shall be treated as an application of income only if the recipient trust is also registered under Section 12A of the Act. In this case, since the recipient trust was not registered, the AO concluded that the donation could not be considered an application of income under section 11 of the Act and added it back

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

charitable trust shall be treated as an application of income only if the recipient trust is also registered under Section 12A of the Act. In this case, since the recipient trust was not registered, the AO concluded that the donation could not be considered an application of income under section 11 of the Act and added it back

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

In the result, the appeal of the assessee in ITA No

45),\nwhich was delivered in the context of the provisions of section 10(23C) of the Act and\nfind relevant to extract the relevant para which is as follows:-\n17\nITA Nos.1265 & 1266 /Bang/2024\nA.Ys. 2011-12 & 2012-13\nKarnataka Chinmaya Seva Trust\n“4. In Aditanar Education Institute Etc. v. Additional Commissioner of\nIncome

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

In the result, the appeal of the assessee in ITA No

45),\nwhich was delivered in the context of the provisions of section 10(23C) of the Act and\nfind relevant to extract the relevant para which is as follows:-\n17\nITA Nos.1265 & 1266 /Bang/2024\nA.Ys. 2011-12 & 2012-13\nKarnataka Chinmaya Seva Trust\n“4. In Aditanar Education Institute Etc. v. Additional Commissioner of\nIncome

ITO, BANGALORE vs. M/S SRI.SHIRDI SAI SAMAJ, BANGALORE

Bench: Shri George George K & Shri Inturi Rama Raoincome-Tax Officer (Exemption), Ward-3, Bangalore. Vs. Sri Shirdi Sai Samaj, … Appellant No.377, Sri Shirdi Sai Baba Mandir Road, Someshwarapura, Halasuru, Bangalore-560008. … Respondent Pan: Aaats 5023 R & Cross Objn.No.213/Bang/2015 (In Ita No.1044/Bang/2015) (Assessment Year: 2010-11) (By The Assessee) Revenue By : Shri Sunil Kumar Agarwala, Jcit(Dr) Assessee By : Shri Ashok A Kulkarni, Advocate

trust is having registration u/s 12AA and also recognition u/s 80G(5)(vi), Section 115BBC is attracted. 3. Briefly, facts of the case are that the respondent-assessee is a charitable society. It was set up with the mixed objects of religious and charitable activities. Return of income for the assessment year 2010-11 was filed on 18/10/2010 declaring

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

charitable purpose right from the inception of the Act in 1961 till 1st April, 1984, when the words "not involving the carrying on of any activity for profit" were deleted. Thus the contention is that after 1st April, 1984, there is no allergy to profit and if the profit feeds charity, it stands cleared for exemption under

DHWANI SHRISTI FOUNDATION ,BAGANALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS) , BANGALORE

In the result, appeal filed by the assessee in ITA

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Section 33 (w.e.f. 1.4.2009).] 10.2 In view of the above we are of the considered opinion that at the time of granting of approval u/s 80G of the Act, the authority has to satisfy herself that the chartable institution is established in India for charitable purposes and the activities of the assessee trust are genuine and the assessee trust also

DHWANI SHRISTI FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS, BENGALURU

In the result, appeal filed by the assessee in ITA

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Section 33 (w.e.f. 1.4.2009).] 10.2 In view of the above we are of the considered opinion that at the time of granting of approval u/s 80G of the Act, the authority has to satisfy herself that the chartable institution is established in India for charitable purposes and the activities of the assessee trust are genuine and the assessee trust also

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated

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 Act, 1950. The assessee is also 'registered under section 12A of the Income-tax Act,1961 ['the Act' for short] w.e.f 01.04.1992 vide Registration No.A11548/CIT — II dated 20.11.1992. The assessee is recognized under section 80G of the Act on 24.02.2012. Assessee is notified under section 35AC of the Act vide notification no. F.No.NC- 270/371/2008 dated