SRI CHANNAMALLIKARJUNA TRUST COMMITTEE,KOPPAL vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BENGALURU
In the result, appeal of the Assessee is allowed
ITA 1829/BANG/2018[2018-19]Status: DisposedITAT Bangalore05 May 2022AY 2018-19
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
For Appellant: Shri. Veerabasanna Gowda, CAFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 11(5)Section 12ASection 13(1)Section 2(15)Section 80
Section 80G (5) is that the Institution should be established in India for Charitable purpose and institution should not be for the benefit of any particular religious community or caste. It was therefore important for the Assessee get itself recognized as a “Charitable Institution” rather than “Religious Institution”.
5. The CIT(E) exemption was of the view that the objects