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)(vi) of the Act.” 15. The ITAT Bangalore bench in M/s Sri Channamallikarjuna Trust Committee Gangavathi v CIT (E) – ITA No 1829/Bang/2018 (order dated 4.5.2022) explained the difference between charitable purpose and religious purpose and held as under:- “13. In sections

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)(vi) of the Act.” 15. The ITAT Bangalore bench in M/s Sri Channamallikarjuna Trust Committee Gangavathi v CIT (E) – ITA No 1829/Bang/2018 (order dated 4.5.2022) explained the difference between charitable purpose and religious purpose and held as under:- “13. In sections

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 provides that “charitable purpose” does not include a purpose which is of a “religious nature”. S. 80G(5)(iii) also stipulates that the trust should not be expressed to be for the benefit of any particular religious community

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

charitable trust constituted vide trust deed dated 09.01.2018. The assessee filed an application in Form 10A seeking registration under section 12AA of the Act, on 21.03.2018, and after examination thereof, registration thereunder was granted by CIT(Exemptions) vide order ITBA/EXM/S/12AA/2018-19/10/2625978(1) dated 27.07.2018. On 24.04.2018, the assessee filed Form 10G before the CIT(Exemptions) seeking grant of recognition under section

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

vi) of clause (ac) of sub-section (1) of section 12A dated 27.05.2021 from A.Y. 2021- 22 to 2023-24. Thereafter, the assessee trust had applied for registration under sub-clause (3) of clause (ac) of sub-section (1) of section 12A on 31.08.2023 by stating the object of the applicant as “education”. 5. The Ld. CIT(E) thereafter passed

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

charitable trust constituted vide trust deed dated 06.12.2017. The assessee filed applications in Form No.10A seeking Page 2 of 7 registration under section 12AA of the Act and for recognition under section 80G of the Act on 04.01.2018. After examination of the assessee’s application for registration, the CIT(Exemptions) granted the assessee registration under section 12AA

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

M/S BHIMA FOUNDATION ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, appeal of the assessee is allowed in light of above directions

Bench: Shri N. V. Vasudevan & Shri Vikram Singh Yadavassessment Year : 2017-18 M/S. Bhima Foundation, Vs. The Commissioner Of No.122C, “B” Main, 3Rd Block, Income-Tax (Exemption), Jayanagar, Bengaluru. Bengaluru – 560 011. Pan : Aadtb 0553 A Appellant Respondent

vi) cannot be verified and no specific finding has been recorded by the ld CIT(E) regarding non-fulfillment of conditions so specified under section 80G of the Act. It was accordingly submitted that the learned CIT(E) be directed to grant the recognition under section 80G of the Act. 5. The learned DR is heard, who has relied

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

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

section 11 5BBC is not applicable 4. The learned CIT(A) failed to hold that granting of recognition u/s 80G(5)(vi) will be applicable only to charitable institutions and not for religious institutions 5. The learned CIT(A) failed to hold that the assessee trust

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’).

vi) on the grounds which are not mentioned in Rule 11AA (5) of Income Tax Rules,1962. 3. The Ld. CIT(Exemptions) failed to appreciate that the objects of the Appellant are in conformity with the provisions of section 80G making it eligible for recognition since they include education, medical assistance and other objects of general public utility. For these

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 which read as under – Provided that

SRI SARAVU MAHALINGA BHAT FOUNDATION,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm Sri Saravu Mahalinga Bhat The Commissioner Of Income- Foundation, V-11, Tax (Exemption) V. Bangalore. Peenya 2Nd Stage Bangalore – 560 058. Pan : Aaxts7520F. (Appellant) (Respondent) Appellant By : Sri.Narendra Sharma, Advocate Respondent By : Sri.A.Srinivas Rao, Cit-Dr Date Of Pronouncement : 06.10.2021 Date Of Hearing : 06.10.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Cit(Exemptions)’S Order Dated 27.03.2021. 2. The Ground Raised Reads As Follows:- 1. The Order Of The Learned Cit In So Far As It Is Against The Appellant, Is Opposed To Law, Equity, Weight Of Evidence, Probabilities Facts & Circumstances Of The Case. 2. The Learned Cit Is Not Justified In Refusing To Grant Recognition U/S 80G Of The Income-Tax Act, 1961, On ·The Ground That The Genuineness Of The Activities For Grant Of Approval U/S 80G[5][Vi] Of The Act Cannot Be Verified Under The Facts & In The Circumstances Of The Appellant'S Case.

80G(5)(vi) of the I.T.Act by refusing to grant recognition under the said section. The relevant finding of the CIT(E) reads as follows:- “the details submitted are verified. As verified from the documents and financials submitted, there are no noticeable charitable activities as on date from the date of formation of trust

MARGDARSHAN FOUNDATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , (EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, both the appeals filed by assessee stands\nallowed

80G\napplication of assessee dated 28.09.2023 was rejected vide order\ndated 19.03.2024. Against these orders the assessee preferred\nappeal before this Tribunal.\n2.2. The Ld.AR submitted that the assessee trust was created on\n05.09.2022. He drew out attention to page 21-27 wherein the\ntrust deed is placed. For the sake of convenience, the objects of\nthe trust are reproduced

MARGDARSHAN FOUNDATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, both the appeals filed by assessee stands\nallowed

80G\napplication of assessee dated 28.09.2023 was rejected vide order\ndated 19.03.2024. Against these orders the assessee preferred\nappeal before this Tribunal.\n2.2. The Ld.AR submitted that the assessee trust was created on\n05.09.2022. He drew out attention to page 21-27 wherein the\ntrust deed is placed. For the sake of convenience, the objects of\nthe trust are reproduced

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

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

80G(5)(vi) of the Act, by the DIT(Exemption), Bangalore\nvide order dated 26.11.2009. The assessee filed its return of income for assessment\n2\nITA Nos.1265 & 1266/Bang/2024\nA.Ys. 2011-12 & 2012-13\nKarnataka Chinmaya Seva Trust\nyear 2012-13 on 21.03.2013 declaring income of rupees Nil. The return was\nprocessed by Revenue under Section 143(1) on 31.03.2013.The case

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