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’).

80G(5). The conditions are as under:- (i) The income of the Trust is not liable to inclusion in its total income under section 11, 12, 10(23AA), 10(23C) as the case may be. (ii) The instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain

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

80G(5). The conditions are as under:- (i) The income of the Trust is not liable to inclusion in its total income under section 11, 12, 10(23AA), 10(23C) as the case may be. (ii) The instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain

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

80G(5). The conditions are as under:- (i) The income of the Trust is not liable to inclusion in its total income under section 11, 12, 10(23AA), 10(23C) as the case may be. (ii) The instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain

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

In the result, appeal filed by the assessee is allowed

iv) of first\nproviso to sub-section (5) of section 80G from 31.12.2021 to\n assessment year 2024-25 in Form No.10AC by the ld. PCIT/CIT.\nThe assessee trust thereafter applied for permanent registration/\napproval as per clause (iii) of first proviso to sub-section (5) of\nsection 80G of the Act in Form No.10AB on 29.6.2024 vide Ack.no.\n534264060290624

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

iv) of first proviso to sub-section (5) of\nsection 80G of the Act on 23.3.2022 w.e.f. 23.3.2022 to assessment\nyear 2024-25 vide URN No. AACTA7870QF20225. The assessee\ntrust thereafter applied for final approval on 13.8.2024 in form\nNo.10AB under clause (iii) of first proviso to sub-section (5) of\nsection 80G of the Act.\n7.1 On receipt

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

iv) of first City Hospital Charitable Trust, Mangalore Page 4 of 10 proviso to sub-section (5) of 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.

iv) As per section 11(5) of the Income tax Act, the trust is expected to invest or deposit its money in the forms and modes prescribed therein. However, keeping the money collected by the Trust in the form of cash is not the one prescribed method under the said section. As per the assessee’s own contention the cash

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

iv) of first proviso to subsection (5) of section 80G and accordingly rejected Subharma Charitable Trust, Mumbai the application for not fulfilling

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

Charitable Trust, Bangalore Page 9 of 12 10. On going through the order of the ld. CIT(E), we find that the ld. CIT(E) has cancelled the approval u/s 80G of the Act mainly on the following grounds: i. The assessee trust has received the donation of Rs.45,33,642/- from the ‘Quest informatics Foundation Trust’ in which

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

Charitable Trust, Bangalore Page 9 of 12 10. On going through the order of the ld. CIT(E), we find that the ld. CIT(E) has cancelled the approval u/s 80G of the Act mainly on the following grounds: i. The assessee trust has received the donation of Rs.45,33,642/- from the ‘Quest informatics Foundation Trust’ in which

ACADEMY OF LIBERAL EDUCATION REGD ,SULLIA vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BENGALURU

In the result, appeal filed by the assessee is allowed

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

iv) of first proviso to sub-section (5) of section 80G from 04.04.2022 to Academy of Liberal Education, Sullia Page 4 of 10 assessment year 2024-25 in Form No.10AC by the ld. PCIT/CIT. The assessee trust thereafter applied for permanent approval as per clause (iii) of first proviso to sub-section (5) of section 80G

ACADEMY OF GENERAL EDUCATION,UDUPI 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

iv) of first proviso to sub-section (5) of section 80G from 04.04.2022 to Academy of General Education, Udupi Page 4 of 10 assessment year 2024-25 in Form No.10AC by the ld. PCIT/CIT. The assessee trust thereafter applied for permanent approval as per clause (iii) of first proviso to sub-section (5) of section 80G

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

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 ‘nil’ income. After processing the return of income under the provisions

DR. T M A PAI FOUNDATION ,UDUPI 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

iv) of first proviso to sub-section (5) of section 80G from 07.04.2022 to assessment year 2024-25 in Form No.10AC by the ld. PCIT/CIT. The Dr. T.M.A. Pai Foundation, Udupi Page 4 of 9 assessee trust thereafter applied for permanent approval as per clause (iii) of first proviso to sub-section (5) of section 80G

BHARAT RATNA SRI M VISHWESHWARAYYA EDUCATIONAL SOCIETY ,KOPPAL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Year : 2013-14 M/S. Bharat Ratna Sir M Vs. The Commissioner Of Income Tax Vishweshwarayya Educational (Exemption), Society, Bangalore. Little Hearts School, Door No.4-1-148, Vijayanagar Colony, Hosalli Road, Gangavathi District, Koppal – 58227. Pan : Aadab 6661 L Appellant Respondent Assessee By : Shri. R. E. Balasubramanian, Ca Revenue By : Shri. T. Chandrasekhar, Addl. Cit Date Of Hearing : 27.03.2019 Date Of Pronouncement : 12.04.2019 O R D E R Per Jason P. Boazthis Appeal By The Assessee Is Directed Against The Order Of Cit(Exemption), Bangalore, Dated 29.01.2018 Rejecting The Assessee’S Application For Grant Of Recognition Under Section 80G Of The Income Tax Act, 1961 (In Short ‘The Act’).

charitable purposes while granting registration and therefore the CIT(E) be directed to grant the assessee recognition under section 80G of the Act. In support of this proposition, the learned AR, inter alia, placed reliance on the decision of the Co-ordinate Bench of this Tribunal in the case of Indic Science Research Trust Vs. CIT (Exemption), Bengaluru

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

80G of the Act, on 05/08/2016 with effect from the A.Y. 2015-16 onwards. [ii]. It is submitted that as per the first proviso and also the second proviso to section 12A of the Act if the activities and objects of the appellant is one and the same for such preceding year the year in which the registration is granted

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

80G of the Act, on 05/08/2016 with effect from the A.Y. 2015-16 onwards. [ii]. It is submitted that as per the first proviso and also the second proviso to section 12A of the Act if the activities and objects of the appellant is one and the same for such preceding year the year in which the registration is granted

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

80G of the Act, on 05/08/2016 with effect from the A.Y. 2015-16 onwards. [ii]. It is submitted that as per the first proviso and also the second proviso to section 12A of the Act if the activities and objects of the appellant is one and the same for such preceding year the year in which the registration is granted