ITA 1811/BANG/2026 Abhinay Taranga Trust vs. ITO-Ward 5(2)(1) Bangalore

Parties Involved

Facts Summary

The assessee, Abhinay Taranga Trust, is a public charitable trust formed to impart education and training in performing arts. The trust obtained provisional registration under section 12A of the Income Tax Act on 26th October 2023 for the assessment year 2024-25. The trust filed its return of income on 27th September 2024, declaring gross receipts of Rs. 16,49,220/-, out of which Rs. 7,86,501/- was claimed as corpus donation under section 11(1)(d) and the remaining amount as an exemption under section 11(1)(a). The return was processed under section 143(1) of the Act on 23rd December 2025, wherein the claim of exemption was disallowed by the CPC on the reasoning that no registration under section 12A had been granted. The assessee appealed to the Commissioner of Income Tax (Appeals) (CIT(A)), which was dismissed. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Whether the Ld. CIT(A) erred in confirming the denial of exemption u/s 11 of the Act by way of adjustment u/s 143(1)(a) of the Act, despite the assessee having valid registration u/s 12A/12AB of the Act.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Sree Anjaneya Medical Trust vs. ACIT, Circle - 2

  Cochin bench

• Advaya Educational and Charitable Trust vs. Commissioner of Income Tax (Exemption)

  Bangalore bench

• Tara Ripu Damanpal Trust vs. CIT (Exemptions)

  Chandigarh bench

• Greenwell Children Society Versus ITO, Ward, Nagaur

  Jodhpur bench

• M/s. Eswari Education Trust v. The ITO

  Chennai bench

• PC Boudh Computer and Vocational Training Organisation v. The Commissioner of Income Tax (Exemption)

  Delhi 'C' Bench benchAY NAAllowed