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

reassessment u/s.147 subject to the time limits provided u/s.\n149 of the Act. Therefore, according to this authoritative commentary,\nthe retrospective powers are also available to cancel the registration\neven prior to the AY 2022-23.\n60. The Notes on Clauses to the Finance Bill, 2022 wherein this\namendment was brought into by amendment to clause (vii) also states\nthat

DCIT, CENTRAL CIRCLE, BELLARI vs. M/S. NAVODAYA EDUCATION TRUST, RAICHUR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

147 of the Act.' 3.10 The ld. CIT(A) has considered the Para 2.1 of CBDT Circular No.11/2008, dated 19.12.2008 wherein states as under: “2.1 The newly inserted proviso to section 2(15) will not apply in respect of the first three limbs of section 2(15), i.e., relief of the poor, education or medical relief. Consequently, where the purpose

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

reassessment u/s. 147 subject to the time limits provided u/s. 149 of the Act. Therefore, according to this authoritative commentary, the retrospective powers are also available to cancel the registration even prior to the AY 2022-23. ITA Nos.2106 to 2109/Bang/2024 Page 74 of 81 60. The Notes on Clauses to the Finance Bill, 2022 wherein this amendment was brought

M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE

In the result, both the appeals of the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust would never come to the notice of the Assessing Officer. Therefore as per the provisions of Section 147 Expln. 1, the income has escaped assessment within the meaning of the section. He drew our attention to the Expln. 1 of Section 147 of the Act and supported the orders of CIT (Appeals). 6. We have heard both the parties

M/S.NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , , MANGALORE

In the result, both the appeals of the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

trust would never come to the notice of the Assessing Officer. Therefore as per the provisions of Section 147 Expln. 1, the income has escaped assessment within the meaning of the section. He drew our attention to the Expln. 1 of Section 147 of the Act and supported the orders of CIT (Appeals). 6. We have heard both the parties

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

u/s 147 of the Act. 6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

u/s 147 of the Act. 6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

u/s 147 of the Act. 6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

u/s 147 of the Act. 6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

u/s 147 of the Act. 6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

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

u/s 147 of the Act. 6 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. 3.5 The contentions of the assessee as regard to the legal issue on re-opening of assessment are as under: The re-opening of assessment is bad in law since the i. said re-opening is not permissible as per the first and second proviso to section

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

Trust situated at Gulbarga, Karnataka carrying on public charitable educational activities since 25.4.2016. The assessee has applied for registration u/s 12AA of the Income-tax Act,1961 ['the Act' for short] for the first time on 31.3.2021 by online. The CPC has given the registration u/s 12AB of the Act to the assessee on 27.5.2021 w.e.f

M/S. NITESH ESTATES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(2), BANGALORE

In the result appeal filed by assessee stands allowed on legal issue raised in ground no

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Nitesh Estates The Deputy Ltd., Commissioner Of Nitesh Time Square, Income Tax, 7Th Floor, #8, M.G. Road, Circle – 5 [1][2], Bangalore – 560 001. Vs. Bangalore. Pan: Aabcn9267C Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Sankar Ganesh K, Jcit Revenue By (Dr) Date Of Hearing : 04-02-2022 Date Of Pronouncement : 20-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 28/03/2019 Passed By The Ld. Cit(A)-5, Bangalore For Assessment Year 2009-10 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 Order Of Re-Assessment Is Bad In Law & Void-Ab- Initio For Want Of Requisite Jurisdiction Especially, The Mandatory Requirements To Assume Jurisdiction U/S 148 Of The Act Did Not Exist & Have Not Been Complied With & Consequently, The Re-Assessment Requires To Be Cancelled. 3. The Learned Cit[A] Ought To Have Appreciated That There Was No Fresh Material To Show That Income Had Escaped Assessment Especially When There Was A Scrutiny

Charitable Trust vs. ACIT (supra), Coordinate Bench of this Tribunal in identical circumstances observed as under: 6. We have heard both the parties and perused the material on record. At this stage, it is appropriate to mention the principles of law governing reassessment as below : (i) The Court should be guided by the reasons recorded for the reassessment

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE vs. M/S SRINIVASA TRUST , BANGALORE

In the result all the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable Trust, recognized and granted registration u/s 12A and 80G of Income-tax Act and is imparting education. The assessee had filed its original return ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 2 of 11 of income, for the A.Y. 2006-07, on 31/10/2006 declaring NIL income. The said return of income filed by the assessee Trust

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), BANGALORE vs. M/S SRINIVASA TRUST , BANGALORE

In the result all the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable Trust, recognized and granted registration u/s 12A and 80G of Income-tax Act and is imparting education. The assessee had filed its original return ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 2 of 11 of income, for the A.Y. 2006-07, on 31/10/2006 declaring NIL income. The said return of income filed by the assessee Trust

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE vs. M/S SRINIVASA TRUST , BANGALORE

In the result all the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable Trust, recognized and granted registration u/s 12A and 80G of Income-tax Act and is imparting education. The assessee had filed its original return ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore Page 2 of 11 of income, for the A.Y. 2006-07, on 31/10/2006 declaring NIL income. The said return of income filed by the assessee Trust

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable trust has to be assessed under the status of AOP Trusts. The AO could not have changed the status under the facts and circumstances of the case and an assessment on a wrong status is fatal which will entail the assessment order to be quashed. The appellant has relied upon the decision of the Hon'ble Apex Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

charitable trust has to be assessed under the status of AOP Trusts. The AO could not have changed the status under the facts and circumstances of the case and an assessment on a wrong status is fatal which will entail the assessment order to be quashed. The appellant has relied upon the decision of the Hon'ble Apex Court