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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

sections of people without any discrimination of caste, creed race or religion. (c) To assist, promote, establish, run, takeover and or manage orphanage, rescue and/or half-way homes for destitute, aged and the inform and/or senior citizens without discrimination of caste, creed, race, religion, status or standing. (d) To give out grants, scholarships, stipends, rewards, awards, certificates, financial

KHAJA EDUCATION SOCIETY ,KALABURGI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

charitable trust but as a religious trust and further if the assessee trust is held to be a religious trust, the approval under section 80 G of the Act would not be available to the assessee. Therefore knowing of the consequences of the same, the assessee immediately filed the appeal which was delayed, He referred to several judicial precedent

KHAJA EDUCATION SOCIETY ,KALABURGI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

charitable trust but as a religious trust and further if the assessee trust is held to be a religious trust, the approval under section 80 G of the Act would not be available to the assessee. Therefore knowing of the consequences of the same, the assessee immediately filed the appeal which was delayed, He referred to several judicial precedent

SRI KRISHNARAJENDRA CHARITABLE TRUST,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

In the result, appeal filed by assessee stands allowed for statistical purposes

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member Sri.Krishnarajendra Charitable The Commissioner Of Income Tax (Exemptions) Trust, Bangalore Bangalore Palace Compound, Vs. Jayamahal Road, Jc Nagar, Bangalure, Karnataka, 560006 Pan : Aabtc808K Appellant Respondent

charitable activities under relief of poor. It was submitted that, assessee obtained registration under section 12AA of the Act on 28/03/02 and recognition under section 80G was granted on 2 18/07/03. Assessee applied for registration under section 80 G again on 21/01/19, which was rejected by Ld.CIT(E). 2.1. From records placed before us, it is observed that Ld.CIT

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

80-84%) had been invested in a fixed deposits. Further, in the provisional statement furnished by the assessee trust for the period 1.4.2024 to 31.8.2024, the assessee trust had not charged any expenditure towards the object of the trust. 3.1 Further, the ld. CIT(E) also observed that the assessee trust had not made substantial amount of expenditure towards

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

80-84%) had been invested in a fixed deposits. Further, in the provisional statement furnished by the assessee trust for the period 1.4.2024 to 31.8.2024, the assessee trust had not charged any expenditure towards the object of the trust. 3.1 Further, the ld. CIT(E) also observed that the assessee trust had not made substantial amount of expenditure towards

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held that when the return is filed as an artificial juridical person the question

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held that when the return is filed as an artificial juridical person the question

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held that when the return is filed as an artificial juridical person the question

M/S BANDANTHAMMA MATHU KALAMMA TRUST,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held that when the return is filed as an artificial juridical person the question

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held that when the return is filed as an artificial juridical person the question

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held that when the return is filed as an artificial juridical person the question

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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

5 ITA Nos.1265 & 1266 /Bang/2024 A.Y.s. 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust of twenty-five per cent should be the income of the trust or it should be its total income as determined for the purposes of assessment to income-tax. This question has to be answered in the light of these facts: The assessee-trust received donations

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

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

5 ITA Nos.1265 & 1266 /Bang/2024 A.Y.s. 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust of twenty-five per cent should be the income of the trust or it should be its total income as determined for the purposes of assessment to income-tax. This question has to be answered in the light of these facts: The assessee-trust received donations

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

5. The ld. ADDL/JCIT(A) Panchkula dismiss the appeal of the assessee on the following grounds/Observations- (i) It is noted that the appellant is a Charitable Trust and has claimed exemption at Rs.5,80,44,590/- under section

BUILDING A BETTER TOMORROW FOUNDATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2018-19 is allowed

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2018-19 M/S. Building A Better Vs. Commissioner Of Income Tax Tomorrow Foundation, (Exemptions), Level 3, Comcorde Block, Bengaluru. Ub City, No.24, Vittal Mallya Road, Bengaluru. Pan : Aadtb 3451 H Appellant Respondent Assessee By : Shri. Narendra Kumar Jain, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 27.06.2019 Date Of Pronouncement : 19.07.2019

80(G)(5)(vi) of the Income-tax Act, 1961 be granted to the appellant Trust. 5. For these and other reasons that may be urged at the time of the hearing it is requested that its claim for grant of recognition under Section 80G(5)(vi) of the Act be granted. In support of the grounds (supra), the assessee

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

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

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