CENTRE FOR E-GOVERNANCE ,BANGALORE vs. DCIT, EXEMPTION, CIRCLE-1 , BANGALORE

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2021-22

12A of the Act as charitable organisation under the limb of advancement of any other object of general-public utility. The assessee is engaged in inviting Tenders for various Government organisations projects. The assessee is functioning as nodal agency for e-governance project. It receives tender processing fee, e-auction processing fee, supplier registration fee etc from the participant

M/S. NAVODAYA GRAMA VIKAS CHARITABLE TRUST,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BANGALORE

In the result, the appeal filed by assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Navodaya Grama Vikas Charitable Trust, The Deputy #14-7-1005, Scdcc Commissioner Of Bank Ltd., Income Tax, Head Office Building, Central Circle – 1, Kodialbail, Vs. Mangaluru. Mangaluru – 575 003. Pan: Aaatn7594E Appellant Respondent : Shri V. Srinivasan, Advocate & Assessee By Ms. Sunaina Bhatia, Ca Revenue By : Shri D.K. Mishra, Cit Dr Date Of Hearing : 07-07-2023 Date Of Pronouncement : 31-08-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 07.03.2022 Passed By Ld.Cit(A)-2, Panaji For A.Y. 2017-18 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law. Equity, Weight Of Evidence. Probabilities, Facts & Circumstances Of The Case. 2. The Learned Cit [A] Is Not Justified In Upholding The Disallowance Of The Exemption Claimed U/S.11 Of The Act

disallowance of the exemption claimed u/s.11 of the Act, Page 2 on the ground that the activities of the appellant are hit by the provisions of section 13[8] rws the proviso to section 2[15] of the Act, under the facts and in the circumstances of the appellant's case. 3. The learned CIT[A] has erred in holding

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

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 is entitled to exemption on income applied for charitable purposes. However, Explanation 2

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

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 is entitled to exemption on income applied for charitable purposes. However, Explanation 2

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3, BANGALORE

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

disallowed the claim for exemption under Section 10(20) of the Act and determined the income from business operations and other sources at ₹ 4,30,08,736/- and ₹ 3,64,36,418/-, respectively. Thus, the AO assessed the total income of the assessee at ₹7,94,45,154/-, as opposed to the NIL income declared by the assessee

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-1, RAMNAGAR

12A(2) is to be given, it governs those cases where\napplication was moved for registration after first day of June, 2007. The benefit\nof Section 11 and 12 would be extended from the assessment year\nimmediately following the financial year in which the application was given. In\nthe instant case the application for registration was given

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, , BANGALORE

In the result appeal of the assessee is hereby allowed

12A(2) is to be given, it governs those cases where\napplication was moved for registration after first day of June, 2007. The benefit\nof Section 11 and 12 would be extended from the assessment year\nimmediately following the financial year in which the application was given. In\nthe instant case the application for registration was given

SANGHAMITRA RURAL FINANCIAL SERVICES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE-1, BANGALORE

In the result, appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

disallowance of the exemption claimed under section n of the Act, on the ground that the activities of the appellant are hit by the proviso to section 2(15) of the Act on the facts and circumstances of the case. ITA Nos.744 & 745/Bang/2023 Sanghamitra Rural Financial Services, Bangalore Page 2 of 54 4. The authorities below failed to appreciate that

UDUPI NIRMITHI KENDRA,UDUPI vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE-1, MANGALORE

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

12A", "Section 13 clause 8"], "issues": "Whether the assessee's activities constitute trade, commerce, or business, thus attracting the proviso to Section 2(15) and disallowing

KARNATAKA HOUSING BOARD,BANGALORE vs. DCIT, EXEMPTIONS, CIRCLE-1, , BANGALORE

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\N\Nita Nos.512 & 513/Bang/2025\N Assessment Year : 2021-22 & 2015-16\N\Nkarnataka Housing Board\N4Th Floor Cauvery Bhavan\Nk.G. Road\Nbangalore 560 009\Nvs.\Ndcit (Exemptions)\Ncircle-1\Nbangalore\N\Npan No:Aaajk0398K\N\Nappellant Respondent\N\Nappellant By : Sri Padamchand Khincha, A.R.\Nrespondent By : Sri K.M. Mahesh, D.R.\N\Ndate Of Hearing : 17.09.2025\Ndate Of Pronouncement : 15.12.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Appeals At The Instance Of The Assessee Are Directed Against The Orders Of The 1D. Cit(A)/Nfac Dated 18.02.2025 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1073418441(1) For The Assessment Year 2021-22 & Vide Order Dated 31.1.2025 With Din & Order No.Itba/Nfac/S/250/2024-25/1072790068(1) For The Assessment Year 2015-16 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issues In Both The Appeals Are Similar, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience.\N\N2. First, We Take Up Assessee'S Appeal In Ita No.512/Bang/2025 For The Assessment Year 2021-22 For Adjudication. The Assessee Has Raised The Following Grounds Of Appeal:\N\N1. General Ground\N\N1.

2) Act, 2014 w.e.f. 1.4.2015, where any income is required to be applied or accumulated or set apart for application, then for\n\nsuch purposes, the income shall be determined without any deduction or allowance by way of depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section

SANGHAMITRA RURAL FINANCIAL SERVICES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE-1, BANGALORE

In the result, appeals of the assessee are dismissed

section 11 of the Act and the\nposition available after amendment to section 2(15) of the Act,\nbrought into effect from 1st April, 2009. Yet another important aspect\nto be noted in this context is that, after the amendment by\nincorporating proviso to section 2(15), the 4th limb as to the\nadvancement of \"any other object of general

KARNATAKA HOUSING BOARD,BANGALORE vs. DCIT, EXEMPTIONS, CIRCLE-1, BANGALORE

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\N\Nita Nos.512 & 513/Bang/2025\N Assessment Year : 2021-22 & 2015-16\N\Nkarnataka Housing Board\N4Th Floor Cauvery Bhavan\Nk.G. Road\Nbangalore 560 009\Nvs.\Ndcit (Exemptions)\Ncircle-1\Nbangalore\N\Npan No :Aaajk0398K\Nappellant\Nrespondent\N\Nappellant By\Nrespondent By\N: Sri Padamchand Khincha, A.R.\N: Sri K.M. Mahesh, D.R.\N\Ndate Of Hearing\N: 17.09.2025\Ndate Of Pronouncement\N: 15.12.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Appeals At The Instance Of The Assessee Are Directed\Nagainst The Orders Of The 1D. Cit(A)/Nfac Dated 18.02.2025 Vide\Ndin & Order No.Itba/Nfac/S/250/2024-25/1073418441(1) For\Nthe Assessment Year 2021-22 & Vide Order Dated 31.1.2025 With\Ndin & Order No.Itba/Nfac/S/250/2024-25/1072790068(1) For\Nthe Assessment Year 2015-16 Passed U/S 250 Of The Income Tax\Nact, 1961 (In Short “The Act”). Since The Issues In Both The Appeals\Nare Similar, These Are Clubbed Together, Heard Together And\Ndisposed Of By This Common Order For The Sake Of Convenience.\N\N2. First, We Take Up Assessee'S Appeal In Ita No.512/Bang/2025\Nfor The Assessment Year 2021-22 For Adjudication. The Assessee\Nhas Raised The Following Grounds Of Appeal:\N\N1. General Ground\N1.

2) Act, 2014 w.e.f. 1.4.2015, where any income is required\nto be applied or accumulated or set apart for application, then for\nsuch purposes, the income shall be determined without any\ndeduction or allowance by way of depreciation or otherwise in\nrespect of any asset, acquisition of which has been claimed as an\napplication of income under this section

KARNATAKA HOUSING BOARD ,BANGALORE vs. DCIT, EXEMPTIONS CIRLCE-1, BANGALORE

In the result, the appeals filed by the assessee is allowed with the above directions

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

disallowance under section 43B amounting to Rs.1,09,16,175/-; viii) Interest levied under section 234A be deleted; ix) Interest levied under section 234B be deleted; and x) Interest levied under section 234D be deleted. The Appellant prays accordingly.” 4. Brief facts of the case shows that, assessee Karnataka Housing Board was established as per the Karnataka Housing Board

KARNATAKA HOUSING BOARD ,BANGALORE vs. DCIT, EXEMPTIONS CIRLCE-1, BANGALORE

In the result, the appeals filed by the assessee is allowed with the above directions

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

disallowance under section 43B amounting to Rs.1,09,16,175/-; viii) Interest levied under section 234A be deleted; ix) Interest levied under section 234B be deleted; and x) Interest levied under section 234D be deleted. The Appellant prays accordingly.” 4. Brief facts of the case shows that, assessee Karnataka Housing Board was established as per the Karnataka Housing Board

M/S. ARHAM MITRA MANDAL,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS)-WARD-1, BANGALORE

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

2) of the Act was filed\nelectronically on 27.09.2018. Subsequently, the assessee Trust filed revised return\non 02.01.2019. It is stated that revised return was filed by the assessee presuming\nit had not given the details of registration under section 12A of the Act in the\noriginal return filed.\n9. An intimation under section

KARNATAKA HOUSING BOARD ,BANGALORE vs. DCIT, EXEMPTIONS CIRLCE-1 , BENGALURU

In the result, the appeals filed by the assessee is allowed with\nthe above directions

disallowance under section 43B\namounting to Rs.1,09,16,175/-;\nviii) Interest levied under section 234A be deleted;\nix) Interest levied under section 234B be deleted; and\nx) Interest levied under section 234D be deleted.\nThe Appellant prays accordingly.\"\n\n4. Brief facts of the case shows that, assessee Karnataka Housing\nBoard was established as per the Karnataka Housing Board

KARNATAKA HOUSING BOARD,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee is allowed with\nthe above directions

disallowance under section 43B\namounting to Rs.1,09,16,175/-;\nviii) Interest levied under section 234A be deleted;\nix) Interest levied under section 234B be deleted; and\nx) Interest levied under section 234D be deleted.\nThe Appellant prays accordingly.\"\n4. Brief facts of the case shows that, assessee Karnataka Housing\nBoard was established as per the Karnataka Housing Board\nAct

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

12A) and hence, those diary, note book and retrieved data cannot be considered as books for invoking provisions of sections 68 and 69/69A/69C." It has been held that if there is no books of account maintained, no addition can be made u/s. 68 of the Act. The above judgment is squarely applicable in the present case on hand. 11. Further

VOKKALIGARA SANGHA ,CHIKBALLAPUR vs. INCOME TAX OFFICER, EXEMPTIONS, WARD-3, , BANGALORE

disallowance of exemption claimed under\nthe provision of section 11(2) of the Act.\n3.\nThe facts in brief are that the assessee, in the present case, a\npublic charitable trust, is registered under section 12A