MINERAL FOUNDATION OF GOA,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE - 1, MANGALORE

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

exemption of twenty-five per cent should be the income of the trust or it should be its total income as determined for the purposes of assessment to income-tax. This question has to be answered in the light of these facts: The assessee-trust received donations in the aggregate sum of Rs.2,57,376. It applied thereout

SHREE GEETA DHARM MANDAL,C/O S J KAMAT AND CO, SAKET vs. CIT(EXEMPTIONS), BANGALORE

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 288/Pan/2024 (A.Y. 2024-25) Shree Geeta Dharam Vs Cit (Exemptions), Unity Building Annex, Mandal, . Mission Road, Opp:Gram Panchayat, Bangalore-560027, Anjuna Bardez, Karnataka. Anjuna-403509 . Goa. Pan .No. Aawts4171Q (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By None(Letter 5-03-2025) Revenue By Shri.Captain Pradeep Arya.Dr

Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act. The assessee has raised the grounds of appeal challenging the order of the CIT(E) rejecting the application filed fror registration u/sec12AB of the Act. 2. The brief facts of the case are that, the assessee is a charitable trust

PACT FOUNDATION,GOA vs. CIT, EXEMPTIONS, BENGALURU

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 311/Pan/2024 (A.Y. 2024-25) Pact Foundation, Vs Cit (Exemptions), Unity Building Annex, F1,Pirazona Moria, Bardez . Mission Road, Aldona.S.O, Bangalore-560027, Jasmine Plaza, Karnataka. North Goa-403508 . Goa. Pan .No. Aaftp2682J (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By None(Letter 4-03-2025) Revenue By Shri.Captain Pradeep Arya.Dr

Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act. 2. There is a delay of 19 days in filing the appeal before the Hon’ble Tribunal and the assesse has filed the affidavit for condonation of delay. Whereas, the facts mentioned in the affidavit are reasonable and the Ld. DR has no specific objections. Accordingly, we condone

M/S HEALTHWAY CHARITABLE TRUST,PANAJI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BENGALURU

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.259/Pan/2019 M/S. Healthway Charitable Vs. Cit, Exemption, Trust, Bengaluru. Healthway Hospital Near Peoples High School, Fontainhas, Mala, Panaji, Goa- 403001. Pan : Aabth3867P Appellant Respondent Assessee By : None Revenue By : Shri N. Shrikanth Date Of Hearing : 14.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Rejection Of Approval U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (‘The Act’) By The Ld. Ld. Commissioner Of Income Tax (Exemptions), Bangalore [‘The Cit (Exemptions)’] Vide Order Dated 24.06.2019. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Trust Registered Under The Provisions Of Section 12Aa Of The Act On 30.11.2015 Vide Order No. Cit(E)Blr/12A/Pnj-

Charitable Vs. CIT, Exemption, Trust, Bengaluru. Healthway Hospital Near Peoples High School, Fontainhas, Mala, Panaji, Goa- 403001. PAN : AABTH3867P Appellant

RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

charitable trust/institution. As in law, a trust is not a juristic person and, therefore, not an assessable unit or entity even for the purpose of assessment under the provisions of the Act as well as under the provisions of then Wealth Tax Act, 1957. There are the trustees who are assessed in respect of the income of the trust

SHRI SALASAR SATSANG PARIWAR,BELGAVI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALURU

Appeal is allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

Exemptions), No.774, Shivkamal Complex, 6th Floor, Unity Building Sonal Galli Corner, Vadgaon, vs., Annex, P. Kalinga Rao Belagavi – 590 005 Road, Bengaluru. Karnataka PIN – 560 027. PAN AASTS9884L (Appellant) (Respondent) For Assessee : Shri Pramod Y Vaidya For Revenue : Shri N. Shrikanth Date of Hearing : 14.07.2023 Date of Pronouncement : 18.07.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALORE

Appeals stands Allowed

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

exemption from taxation u/s 11 of the Act. ITAT-Panaji Page 10 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 16. Before analysing the connotation and applicability of the expression 'education', it would be worthwhile to note the actual activity carried on by the assessee. It can be seen from registered trust deed of the appellant that

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

Appeals stands Allowed

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

exemption from taxation u/s 11 of the Act. ITAT-Panaji Page 10 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 16. Before analysing the connotation and applicability of the expression 'education', it would be worthwhile to note the actual activity carried on by the assessee. It can be seen from registered trust deed of the appellant that

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR OF INCOME TAX - CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

exemption under section 11, the maximum marginal rate should have been applied on the total income and not on the addition . . . . (Emphasis supplied) ITAT-Panaji Page 15 of 18 Shri Rampurush Mandir Society Vs CPC ITA Nos.75 & 76/PAN/2025 AY: 2021-22 & 2022-23 17. By the landmark decision the Hon’ble Apex Court in the case

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR, CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

exemption under section 11, the maximum marginal rate should have been applied on the total income and not on the addition . . . . (Emphasis supplied) ITAT-Panaji Page 15 of 18 Shri Rampurush Mandir Society Vs CPC ITA Nos.75 & 76/PAN/2025 AY: 2021-22 & 2022-23 17. By the landmark decision the Hon’ble Apex Court in the case

SRI SAI SWADHYAY MANDAL,PORVORIM, GOA vs. ITO (EXEMPTION), WARD 1, PANAJI, PANAJI, GOA

Appeals are allowed for statistical purposes in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

Exemption), Bangalore [hereinafter ‘Ld. CIT(E)’] passed u/s 80G(5) of the Act whereby applications for grant of regular 80G approval/recognition were rejected in limine. ITAT-Panaji Page 1 of 8 Shree Sadguru Educational & Welfare Trust And Sri Sai Swadhyay Mandal Vs ITO(E) ITA Nos.001 & 005/PAN/2025 Since facts, circumstances and matter of dispute brought in 2. this twin appeals

SHREE SADGURUS EDUCATIONAL & WELFARE TRUST,ALTO PORVORIM vs. ITO (EXEMPTIONS) , WARD 1, PANAJI

Appeals are allowed for statistical purposes in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

Exemption), Bangalore [hereinafter ‘Ld. CIT(E)’] passed u/s 80G(5) of the Act whereby applications for grant of regular 80G approval/recognition were rejected in limine. ITAT-Panaji Page 1 of 8 Shree Sadguru Educational & Welfare Trust And Sri Sai Swadhyay Mandal Vs ITO(E) ITA Nos.001 & 005/PAN/2025 Since facts, circumstances and matter of dispute brought in 2. this twin appeals

FABRICA DA IGREJA DE PARRA,PARRA vs. INCOME TAX OFFICER, (EXEMPTION), WARD - 1, PANAJI

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 220 & 221/Pan/2025 Fabrica Da Igreja De Parra C/O, St. Annee Church Parra, Bardez, North Goa-403510 Pan : Aaatf2744C . . . . . . . Appellant V/S Income Tax Officer, Ward-1, Panaji . . . . . . . Respondent Appearances Assessee By : Ms Jinita Chatterjee [‘Ld. Ar’] Revenue By : Mr Azar Zain [‘Ld. Dr’] Date Of Conclusive Hearing : 11/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; By Present Twin Appeals, The Assessee Impugns Separate Orders Of Rejection Passed U/S 12Ab(3) Of The Income Tax Act [In Short ‘The Act’] By The Commissioner Of Income Tax, Exemption, Bengaluru [In Short ‘Cit(E)’] Vide Din & Order No. Itba/Exm/F/Exm45/2025- 16/1077247685(1) Dt. 20/06/2025 & 1077646854(1) Dt. 24/06/2025. Itat-Panaji Page 1 Of 9

trust established in accordance with applicable law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative ITAT-Panaji Page 6 of 9 Fabrica Da Igreja

FABRICA DA IGREJA DE PARRA,PARRA vs. INCOME TAX OFFICER, (EXEMPTION) WARD -1, PANAJI

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 220 & 221/Pan/2025 Fabrica Da Igreja De Parra C/O, St. Annee Church Parra, Bardez, North Goa-403510 Pan : Aaatf2744C . . . . . . . Appellant V/S Income Tax Officer, Ward-1, Panaji . . . . . . . Respondent Appearances Assessee By : Ms Jinita Chatterjee [‘Ld. Ar’] Revenue By : Mr Azar Zain [‘Ld. Dr’] Date Of Conclusive Hearing : 11/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; By Present Twin Appeals, The Assessee Impugns Separate Orders Of Rejection Passed U/S 12Ab(3) Of The Income Tax Act [In Short ‘The Act’] By The Commissioner Of Income Tax, Exemption, Bengaluru [In Short ‘Cit(E)’] Vide Din & Order No. Itba/Exm/F/Exm45/2025- 16/1077247685(1) Dt. 20/06/2025 & 1077646854(1) Dt. 24/06/2025. Itat-Panaji Page 1 Of 9

trust established in accordance with applicable law & in operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative ITAT-Panaji Page 6 of 9 Fabrica Da Igreja

CONFRARIA DE N SRA DO ROSARIO DA CAPELA DE NEURA,NEURA vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Exemption, Bangaluru [in short ‘CIT(E)’] thus thereby denied to grant registration and cancelled the provisional registration granted earlier. 2. Since facts and issues involved in these appeals are identical & common, on rival party’s common request and for the sake of brevity these appeals are heard together for being disposed off by a common and consolidated order. In adjudicating

COFRE DA CAPELA DE S SEBASTIAO NEURA,NEURA vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Exemption, Bangaluru [in short ‘CIT(E)’] thus thereby denied to grant registration and cancelled the provisional registration granted earlier. 2. Since facts and issues involved in these appeals are identical & common, on rival party’s common request and for the sake of brevity these appeals are heard together for being disposed off by a common and consolidated order. In adjudicating

CONFRARIA DO SSMO SACRAMENTO E N SRA DE AMPARO DA IGREJA DE MANDUR,MANDUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Exemption, Bangaluru [in short ‘CIT(E)’] thus thereby denied to grant registration and cancelled the provisional registration granted earlier. 2. Since facts and issues involved in these appeals are identical & common, on rival party’s common request and for the sake of brevity these appeals are heard together for being disposed off by a common and consolidated order. In adjudicating

CONFRERIA DE N SRA DO BOM SUCCESSO DA CAPELA DE DONGORIM MANDUR,MANDURA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Exemption, Bangaluru [in short ‘CIT(E)’] thus thereby denied to grant registration and cancelled the provisional registration granted earlier. 2. Since facts and issues involved in these appeals are identical & common, on rival party’s common request and for the sake of brevity these appeals are heard together for being disposed off by a common and consolidated order. In adjudicating