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’).

charitable objects of the Trust. 9. The approval by the PCIT under section 80G requires fulfilment of all the conditions laid down in clauses (i) to (v) of section 80G(5

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

charitable objects of the Trust. 9. The approval by the PCIT under section 80G requires fulfilment of all the conditions laid down in clauses (i) to (v) of section 80G(5

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

charitable objects of the Trust. 9. The approval by the PCIT under section 80G requires fulfilment of all the conditions laid down in clauses (i) to (v) of section 80G(5

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

section 80G. S. 80G (5) provides that the trust should be established for a “charitable purpose”. Explanation 3 to s. 80G

ANUGRAHA EDUCATION TRUST,SULLIA vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), BANGALORE

In the result, appeal filed by the assessee is allowed

charitable\ninstitutions, or other approved entities. To qualify for deduction under this section, the\ncontribution must be a voluntary donation to an institution registered under Section 80G.\nHowever, school fees paid to educational institutions-even if the institution is registered\nunder Section 80G-are treated as payment for services (i.e., for education provided) and\nnot as a voluntary donation. Therefore

ACHARYA SRI TULSI MAHAPRAGYA SEVA KENDRA CHARITABLE TRUST ,BANGALORE vs. CIT(EXEMPTIONS), BANGALORE

In the result, appeal of the assessee is partly allowed for\nstatistical purposes

sections": [ "80G", "80G(5)", "12A", "12AB", "2(15)" ], "issues": "Whether the CIT(E) erred in rejecting the 80G approval without providing sufficient opportunity and considering all evidence, and if the trust's activities are indeed charitable

SHRI PURUSHOTTAMA NARASIMHA BHARATI SANATANA SABHA,UTTARA KANNADA vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD-1, HUBLI

In the result, the appeal filed by the assessee trust is allowed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2024-25

section 80G. S. 80G (5) provides that the trust should be established for a “charitable purpose”. Explanation 3 to s. 80G

KANCHI PERIYAVA TRUST-MYSORE,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX(EXEMPTIONS), BENGALAURU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

charitable institutions vide various CBDT circulars and finally, vide Circular - 29 - ITANos.827, 875 & 1136/Chny/2023 No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed forfiling Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the samecircular for trusts filing registration under clause (i) to first proviso to section 80G(5

KANCHI PERIYAVA TRUST-MYSORE ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX(EXEMPTIONS), , BENGALURU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

charitable institutions vide various CBDT circulars and finally, vide Circular - 29 - ITANos.827, 875 & 1136/Chny/2023 No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed forfiling Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the samecircular for trusts filing registration under clause (i) to first proviso to section 80G(5

CITY HOSPITAL CHARITABLE TRUST ,MANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: Na

Charitable Trust, Mangalore Page 4 of 10 proviso to sub-section (5) of section 80G from 07.04.2022 to assessment year

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

80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient trust was not registered under section 12A of the Act. As per the provisions of section 11 of the Act, a charitable 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

80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient trust was not registered under section 12A of the Act. As per the provisions of section 11 of the Act, a charitable trust

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

trust were charitable and that its activities were genuine as this is sine qua non for grant of registration under section 12AA of the Act. Rule 11AA(5) of the Income Tax Rules, 1962 makes it incumbent on the part of the CIT(E) to spell out the conditions in section 80G

M/S HERITAGE PARAMPARA ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (E) , BANGALORE

In the result, the assessee’s appeal is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Year : 2018-19 M/S. Heritage Parampara, Vs. The Commissioner Of Income No.1, Chinmaya Apartment, Tax (Exemptions), Puttanna Road, Bengaluru. Basavanagudi, Bengaluru – 560 004. Pan : Aabth 8132 M Appellant Respondent Assessee By : Shri. H. V. Gowthama, Ca Revenue By : Shri. Vikas Suryavamshi, Addl. Cit Date Of Hearing : 10.07.2019 Date Of Pronouncement : 04.09.2019

trust were charitable and that its activities were genuine as this is sine qua non for grant of registration under section 12AA of the Act. Rule 11AA(5) of the Income Tax Rules, 1962 makes it incumbent on the part of the CIT(E) to spell out the conditions in section 80G

M/S. SRINIVAS INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,MANGALROE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

charitable purpose under section 2(15) of the Act. In this regard, the CIT(A) has rightly observed that the conclusions of the AO are without any material and that the receipt of capitation fees has not been established nor were there any proceedings against the assessee under the Karnataka Educational Institutions (Prohibition of Capitation Fees

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

5) of section 80G of the Act. The ld. Commissioner(Exemptions) after receiving the application for granting approval u/s 80G of the Act, ITA Nos.2463 & 2464/Bang/2024 Dhwani Shristi Foundation Designation: Charitable Trust

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

5) of section 80G of the Act. The ld. Commissioner(Exemptions) after receiving the application for granting approval u/s 80G of the Act, ITA Nos.2463 & 2464/Bang/2024 Dhwani Shristi Foundation Designation: Charitable Trust

SOCIETY OF PERPETUAL HELP HOME FOR THE AGED,SASTHAN POST UDUPI vs. CIT (EXEMPTIONS), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2025-26 Society Of Perpetual Help Home For The Aged, Vs. Cit(E), Pandeshwara Village, Bangalore. Sasthan Post, Udupi, Udupi – 576 226. Pan : Aabap 6Lo5 B Appellant Respondent Assessee By : Shri. Kashyap S. Vepari, Ca Revenue By : Shri. Murali Mohan, Cit(Dr)(Itat), Bangalore. Date Of Hearing : 15.07.2025 Date Of Pronouncement : 31.07.2025

Charitable Trust Vs CIT, ITA No. 5111/MUM/2024, wherein it was held as under: 5. We heard the parties and perused the material on record. Before we proceed to examine the facts in assessee's case, it is important to first look at the relevant provisions of first proviso to subsection (5) of section 80G