1) Pinegrove International Charitable Trust v. Union of India & Others

327 ITR 63Reported decision#14024 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2019 to 2019.

Judgments citing 1) Pinegrove International Charitable Trust v. Union of India & Others

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…d that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13(1)(c) of the Act, the assessee is only liable to pay tax on maximum margin rate and not on the entire income but only to the extent of violation of the above…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…d that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13(1)(c) of the Act, the assessee is only liable to pay tax on maximum margin rate and not on the entire income but only to the extent of violation of the above…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…d that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13(1)(c) of the Act, the assessee is only liable to pay tax on maximum margin rate and not on the entire income but only to the extent of violation of the above…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…d that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13(1)(c) of the Act, the assessee is only liable to pay tax on maximum margin rate and not on the entire income but only to the extent of violation of the above…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…d that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13(1)(c) of the Act, the assessee is only liable to pay tax on maximum margin rate and not on the entire income but only to the extent of violation of the above…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…d that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13(1)(c) of the Act, the assessee is only liable to pay tax on maximum margin rate and not on the entire income but only to the extent of violation of the above…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…d that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13(1)(c) of the Act, the assessee is only liable to pay tax on maximum margin rate and not on the entire income but only to the extent of violation of the above…

1) Pinegrove International Charitable Trust v. Union of India & Others (327 ITR 63) — Cited in 7 Judgments | BharatTax