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16 results for “charitable trust”+ Section 11(1)clear

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Key Topics

Section 12A42 Exemption14 Section 11(1)(a)12 Section 12A(1)(ac)9 Section 80G8 Section 143(1)5 Charitable Trust5 Natural Justice5 Section 2(15)

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

ITA 120/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

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

For Appellant: Sh. Ketan Ved, CAFor Respondent: Smt. Rijula Uniyal, Sr. DR

Section 11(1)(a)Section 12ASection 143(3)Section 250(6)

Section 11(1)(a) reads thus : “11. (1)(a) Income derived from property held under trust wholly for charitable or religious

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

4

Section 80G(5)(iv)4

Addition to Income4

ITA 76/PAN/2025[2022-23]Status: DisposedITAT Panaji26 Aug 2025AY 2022-23

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].

For Appellant: Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]

Section 143(1)Section 164Section 167BSection 2Section 246ASection 250

1) of section 13 of the Act, tax shall be charged @MMR on the relevant income of AOP. 15. As noted previously hereinbefore, the appellant assessee society is an AOP and established wholly with a purpose of maintaining a Religious Temple and its activities are exclusively directed against maintaining its property which are held under trust for the benefit ITAT

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

ITA 75/PAN/2025[2021-22]Status: DisposedITAT Panaji26 Aug 2025AY 2021-22

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].

For Appellant: Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]

Section 143(1)Section 164Section 167BSection 2Section 246ASection 250

1) of section 13 of the Act, tax shall be charged @MMR on the relevant income of AOP. 15. As noted previously hereinbefore, the appellant assessee society is an AOP and established wholly with a purpose of maintaining a Religious Temple and its activities are exclusively directed against maintaining its property which are held under trust for the benefit ITAT

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

The appeal of the assessee is ALLOWED

ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]

Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8

1) of section 139] (emphasis supplied) 10. Let’s first deal with ground number 2 relating to substantive verses procedural lapses on the part of appellant in complying with the provisions; a mindful reading of provision of s/clause (ii) of clause (b) of section 12A of the Act reveals that, the obligation to cause & get the accounts/books audited

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

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 application in Form No 10AB on 13/12/2024. Further in addition to above the assessee Trust by separate application in Form No 10AB of even date had also applied for grant

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

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 application in Form No 10AB on 13/12/2024. Further in addition to above the assessee Trust by separate application in Form No 10AB of even date had also applied for grant

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

Appeals are allowed for statistical purposes

ITA 220/PAN/2025[12AB]Status: DisposedITAT Panaji13 Feb 2026

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

For Appellant: Ms Jinita Chatterjee [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 17K

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

ITA 221/PAN/2025[12AB]Status: DisposedITAT Panaji13 Feb 2026

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

For Appellant: Ms Jinita Chatterjee [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 17K

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

ITA 237/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

trust established in accordance with applicable Indian 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 documents/policies etc., entitling any right or power

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

ITA 248/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

trust established in accordance with applicable Indian 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 documents/policies etc., entitling any right or power

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

ITA 249/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

trust established in accordance with applicable Indian 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 documents/policies etc., entitling any right or power

CONFRARIA DO SSMO SACRAMENTO E SANTOS REIS MAGOS DA IGREJA DE REISMAGOS,VEREM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

Appeals are allowed for statistical purposes

ITA 347/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

trust established in accordance with applicable Indian 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 documents/policies etc., entitling any right or power

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

Appeals are allowed for statistical purposes

ITA 238/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

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

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

trust established in accordance with applicable Indian 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 documents/policies etc., entitling any right or power

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

Appeals are allowed for statistical purposes in aforestated terms

ITA 5/PAN/2025[2025-26]Status: DisposedITAT Panaji11 Mar 2025AY 2025-26

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.

For Appellant: Mr S V Padhye [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]

Section 12A(1)(ac)Section 251(1)(c)Section 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(iv)

Charitable Institutions brought in by Finance Act, 2020 the assessee applied a fresh for grant of provisional 12A & provisional 80G registration under the amended provisions of the Act. The Ld. CIT(E) having satisfied with the compliance of law, vide order dt. 28/05/2021 granted a provisional registration u/s 12A(1)(ac)(i) of the Act and similarly upon a separate

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

Appeals are allowed for statistical purposes in aforestated terms

ITA 1/PAN/2025[2024-25]Status: DisposedITAT Panaji11 Mar 2025AY 2024-25

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.

For Appellant: Mr S V Padhye [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]

Section 12A(1)(ac)Section 251(1)(c)Section 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(iv)

Charitable Institutions brought in by Finance Act, 2020 the assessee applied a fresh for grant of provisional 12A & provisional 80G registration under the amended provisions of the Act. The Ld. CIT(E) having satisfied with the compliance of law, vide order dt. 28/05/2021 granted a provisional registration u/s 12A(1)(ac)(i) of the Act and similarly upon a separate

CENTRE FOR INCUBATION AND BUSINESS ACCELERATION,VERNA vs. CENTRALIZE PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU

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

ITA 152/PAN/2025[2024-25]Status: DisposedITAT Panaji26 Nov 2025AY 2024-25

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.152/Pan/2025 (A.Y.2024-25 ) Centre For Incubation & Vs. I T O- Exemption, Business Acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. Pan/Gir No. Aafcc5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Mahendra Gohel.Ar Revenue By Smt. Rijula Uniyal. Sr.Dr सुनवाई की तारीख/Date Of Hearing 18.11.2025 घोषणा की तारीख/Date Of Pronouncement 26.11.2025 Order Per Pavan Kumar Gadale, Jm:

Section 11Section 119(2)(b)

Trust was established for the charitable purpose. The assessee has filed the return of income for the A.Y 2024-25 on 15.11.2024 disclosing a total income of Rs.Nil after claiming exemption u/sec 11 of the Act and the return of income was processed u/sec 143(1) of the Act on 28.01.2025 determining the total income of Rs.29