PR. COMMISSIONER OF vs. M/S. EMBASSY CHARITABLE TRUST

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,M.G.S. KAMAL

Trust are either not charitable in nature or its activities are not genuine. The Tribunal accordingly granted registration to the assessee under Section 12AA of the Act as well as held that the assessee is entitled to 5 benefits under Section 80G

M/S MAHESHWARI FOUNDATION vs. THE DIRECTOR OF INCOME TAX

Appeal is allowed

Bench: B.VEERAPPA,N.KUMAR

Trust formed on 12.07.2000. It filed an application for renewal of the recognition granted under Section 80G of the Act on 31.03.2008. The authorities called for certain details in connection with the renewal of the recognition and the same was furnished. The assessee was running a Hostel for students, for which charges were collected for both boarding and lodging. According

M/S BANGALORE URBAN AND RURAL vs. THE DIRECTOR OF INCOME - TAX

In the result, the appeals are allowed to the

Bench: S.SUJATHA,JAYANT PATEL

trust was not constituted for charitable purpose to uphold the denial of registration under Section 12A and consequently denial of recognition under Section 80G(5

D R RANKA CHARITABLE TRUST vs. THE DIRECTOR OF INCOME TAX

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

charitable Trust. It was granted registration under Section 12-A of the Income Tax Act,1961 on 21-7-1986. It was also granted recognition under Section 80-G (5)(vi) of the Act Income Tax Act, for the year 2005-2006, 2006-2007, 2007-2008. Returns were being filed regularly. On 1-1-2009 the assessee filed an application

PR. COMMISISONER OF INCOME TAX, vs. M/S TREEDOM FOUNDATION

The appeal is dismissed

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

charitable in nature as provided under Rule 11AA(3) of the Rules, 1962? (3) Whether on the facts and circumstances of the case, the Tribunal is right in not considering the fact that satisfaction on the part of the authority granting approval for recognition under Section 80G is necessary in terms of Section 80G read with Rule 11AA

PR COMMISSIONER OF INCOME TAX vs. M/S OLA FOUNDATION

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

charitable in nature as provided under Rule 11AA(3) of the Rules, 1962? (iii) Whether on the facts and in the circumstances of the case, the Tribunal is right in not considering the fact that satisfaction on the part of the authority granting approval for recognition under Section 80G is necessary in terms of Section 80G of the Act read

DIRECTOR OF INCOME TAX vs. D.R. RANKA CHARITABLE TRUST

Appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

80G? iii) Whether on the facts and in the circumstances of the case, the Tribunal was right in perversely holding that the Appellant Trust was not engaged in charitable activity? iv) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in directing the lower authority to relook at the registration granted under

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. CSP FOUNDATION

The appeal is dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

charitable trust, duly registered under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee filed an application in Form 10AB on 22.11.2023, seeking registration under Section 80G of the Act. The application was, however, - 3 - HC-KAR NC: 2025:KHC:32392-DB ITA No. 259 of 2024 rejected by the Commissioner of Income

M/S UNITED EDUCATION SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,N.K.PATIL

charitable trust/Society whose objects are similar to those of this trust/ society and which enjoys recognition under Section 80G of the IT Act, 1961 as amended from time to time. 5