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“Section 12(1)(a)(ii)”

Section References (mined)Section 12Section 12(1)(a)(ii)4 judgments

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

institution; and (iii) the trust or institution has not complied with the requirements of any other law, as referred to in section 12(1)(a)(ii), and the order, direction or decree, by whatever name, called, holding that such non-compliance has occurred, has either not been disputed

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

institution; and (iii) the trust or institution has not complied with the requirements of any other law, as referred to in section 12(1)(a)(ii), and the order, direction or decree, by whatever name, called, holding that such non-compliance has occurred, has either not been disputed

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

institution; and (iii) the trust or institution has not complied with the requirements of any other law, as referred to in section 12(1)(a)(ii), and the order, direction or decree, by whatever name, called, holding that such non-compliance has occurred, has either not been disputed

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

institution; and (iii) the trust or institution has not complied with the requirements of any other law, as referred to in section 12(1)(a)(ii), and the order, direction or decree, by whatever name, called, holding that such non-compliance has occurred, has either not been disputed

Section 12(1)(a)(ii) — 4 judgments | BharatTax | BharatTax