Madurai v. Sarvodaya Elakkia Pannai

20 Taxmann.com 546High Court2012#15234 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 11Section 11(2)Section 11(5)Section 12ASection 13(1)(c)Section 12AA(3)Section 12AA(4)Section 13(3)

Issues it is cited on

section 12aa(3)section 12a(a)section 11(5)corpus fundsection 13(1)(c)section 13(3)cancellation of registrationcorpus donationsection 13(1)section 11(2)childsection 12a(1)(ac)

Judgments citing Madurai v. Sarvodaya Elakkia Pannai

Thavam Research Foundation, Pudukkottai vs. CIT, Exemption, Chennai

ITA 1159/CHNY/2025[-]Status: DisposedITAT Chennai21 Oct 2025

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1159/Chny/2025

Section 12A(1)(ac)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1159/Chny/2025 Assessment Years: - Thavam Research Foundation, No.14, S P N Plaza, West Main Street, Pudukkottai, Tamil Nadu-622 001. [PAN: AADTT3610N] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee by प्रत्यर्थी की ओर से /Revenue by सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronouncement आयकर अपील सं./ITA No.1159/Ch…

M/S.Believers Eastern Church, Thiruvalla vs. The CIT (Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Ayana Charitable Trust, Thiruvalla vs. DCIT(Exemption), Trivandrum

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Love India Ministries, Thiruvalla vs. The DCIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Last Hour Ministry, Thiruvalla vs. ACIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Visakhapatnam Metropolitan Region Development Authority (Vmrda), Visakhapatnam vs. Commissioner of Income Tax(Exemptions), 2Nd Floor, Ayakar Bhawan, Basheer Begh, Hyderabad

In the result, appeal of the assessee is allowed

ITA 52/VIZ/2020[2019-20]Status: DisposedITAT Visakhapatnam27 Jan 2021AY 2019-20

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./Ita No.52/Viz/2020

For Appellant: Shri D.K. Sonowal, CIT(DR)For Respondent: 26.11.2020
Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, "वशाखाप"णम पीठ, "वशाखाप"णम । IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH: VISAKHAPATNAM "ी वी दुगा" राव, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.52/Viz/2020 M/s. Visakhapatnam Metropolitan The Commissioner of Income Region Development Authority Tax (Exemptions), 2nd Floor, Ayakar Bhawan, (VMRDA), VMRDA Bhavan, Vs. Siripuram, Visakhapatnam (Urban), Basheer Bagh, Andhra Pradesh – 530003. Hyderabad – 500 004. [PAN: AAAGV 0571L] (अपीलाथ"/Appellant) (""यथ"/Respon…

Madurai v. Sarvodaya Elakkia Pannai (20 Taxmann.com 546) — Cited in 6 Judgments | BharatTax