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173 results for “charitable trust”+ Charitable Trustclear

Sorted by relevance

Mumbai1,155 Delhi832 Chennai802 Pune720 Ahmedabad675 Jaipur432 Bangalore413 Kolkata299 Hyderabad262 Surat223 Cochin173 Chandigarh171 Amritsar149 Indore124 Cuttack112 Rajkot105 Visakhapatnam101 Nagpur97 Lucknow92 Agra61 Jodhpur52 Patna49 SC42 Allahabad41 Raipur41 Ranchi30 Dehradun25 Panaji24 Guwahati20 Jabalpur19 Varanasi5 T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A166 Section 11120 Exemption90 Charitable Trust64 Section 2(15)62 Section 143(3)38 Section 80G38 Section 139(1)36 Addition to Income32 Section 143(1)

KIZHAKKE KOVILAKOM TRUST,MALAPPURAM vs. THE CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 474/COCH/2023[2023-24]Status: DisposedITAT Cochin02 Dec 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12ASection 80G(5)(vi)

charitable trust and charitable institution and if the trust was charitable as well as religious

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

Showing 1–20 of 173 · Page 1 of 9

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Section 12A(1)(ac)26

ITA 62/COCH/2024[Not Applicable]Status: Disposed

ITAT Cochin

09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

charitable trust and charitable institution and if the trust was charitable as well as religious

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 61/COCH/2024[2023-24 to 2027-28]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

charitable trust and charitable institution and if the trust was charitable as well as religious

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 947/COCH/2022[2014-15]Status: DisposedITAT Cochin10 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

charitable trust, even if, prior to it’s registration on 10.12.2019, a private discretionary trust. 7 | P a g e ITA Nos. 947 & 948/Coch/2022

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

charitable trust, even if, prior to it’s registration on 10.12.2019, a private discretionary trust. 7 | P a g e ITA Nos. 947 & 948/Coch/2022

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

Charitable Trust, a registered 12AA entity, made lawful donations which were applied for charitable capital expenditure. The High

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

Charitable Trust, a registered 12AA entity, made lawful donations which were applied for charitable capital expenditure. The High

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

Charitable Trust, a registered 12AA entity, made lawful donations which were applied for charitable capital expenditure. The High

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

Charitable Trust, a registered 12AA entity, made lawful donations which were applied for charitable capital expenditure. The High

ARVIND CHARITABLE TRUST,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

ITA 301/COCH/2024[AY 2015-2016]Status: DisposedITAT Cochin14 Mar 2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

Section 12ASection 143Section 143(1)Section 154

charitable private trust and during the year, the trust received corpus funds from the trustees. The trust

ALLIANCE EDUCATIONAL FOUNDATION,MALAKKARA vs. INCOME TAX OFFICER, ALAPPUZHA

In the result, the appeal filed by the assessee is allowed

ITA 903/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 11Section 11(2)Section 12ASection 143(3)Section 250

trust, viz., Sri Vidya Samithy, the another charitable trust registered u/s.12A of the Act was not an application

AARPEE'S CHARITABLE TRUST ,KOZHIKODE vs. THE COMMISSIONER OF INCOME TAX( EXEMPTION), KOCHI

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

ITA 4/COCH/2024[2023-2024]Status: DisposedITAT Cochin29 Oct 2024AY 2023-2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Rishal K, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Trust is a Public charitable Trust and beneficiaries are the members of the Society as a whole

INCOME TAX OFFICER, KOCHI vs. YOGAKSHEMA TRUST, ALUVA

In the result, the appeal filed by Revenue is dismissed

ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate

Section 11Section 11(2)Section 12Section 143(3)Section 250

Trust marriage aid, rehabilitation, environmental protection, contribution to charitable trusts registered under Section 12", the same objectives

SAVE A FAMILY PLAN (INDIA),,KANJOOR vs. DCIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee stands dismissed

ITA 138/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)

For Appellant: Shri Abraham J. Markose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 143(3)Section 260ASection 263

charitable trust to another charitable trust amount to 6 Save A Family Plan (India) application of income

SPIA CHARITABLE TRUST,KOTTAYAM vs. CIT(E), KOCHI

In the result, appeal filed by the assessee is partly allowed

ITA 650/COCH/2024[2024-25]Status: DisposedITAT Cochin08 Apr 2025AY 2024-25

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2024-25 Spia Charitable Trust .......... Appellant Building No. Xiv/195A, Kottayam Municipality, Kodimatha Old Mc Road Kottayam 6860013 [Pan: Aawts4128H] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bhavan, Old Railway Sation Road Ernakulam 682018 Appellant By: Shri Jacob Baboo, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 01.04.2025 Date Of Pronouncement: 08.04.2025

For Appellant: Shri Jacob Baboo, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12ASection 80G

charitable trust duly incorporated under the Trust Act on 2 SPIA Charitable Trust 94.09.2018. It was founded

S N D P YOGAM KOZHENCHERRY UNION,PATHANAMTHITTA vs. ITO, WARD 2, THIRUVALLA

In the result, the appeals filed by the assessee stand dismissed

ITA 243/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Apr 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 11Section 12ASection 139(1)Section 147Section 148Section 2Section 2(24)

charitable trust registered under the Charitable Trust Act. However, the appellant trust does not enjoy

S N D P YOGAM KOZHENCHERRY UNION,PATHANAMTHITTA vs. ITO, WARD 2, THIRUVALLA

In the result, the appeals filed by the assessee stand dismissed

ITA 244/COCH/2025[2016-17]Status: DisposedITAT Cochin30 Apr 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 11Section 12ASection 139(1)Section 147Section 148Section 2Section 2(24)

charitable trust registered under the Charitable Trust Act. However, the appellant trust does not enjoy

PRO-LIFE CHARITABLE TRUST,IRINJALAKUDA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, KOCHI

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

ITA 52/COCH/2024[2023-24]Status: DisposedITAT Cochin29 Oct 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 13(1)(b)Section 2(15)

trust deed by 4 ITA No.52/Coch/2024. Pro-Life Charitable Trust. removing the disputed objects pointed out by the ld.CIT

GAJANANA CHARITABLE TRUST,KANHANGAD vs. CIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee is allowed

ITA 354/COCH/2024[2024-2025]Status: DisposedITAT Cochin27 Sept 2024AY 2024-2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Gajanana Charitable Trust Cit (Exemption) 2Nd/686, Gajanana Aayakar Bhaval Opp. Head Post Office Vs. Old Rly Station Road Hosdurg, Kanhangad 671315 Ernakulam 682018 [Pan: Aabtg6555F] (Appellant) (Respondent)

For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 80Section 80GSection 80G(5)Section 80G(5)(iv)

trust. The findings of the Co-ordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust

DCIT, TRIVANDRUM vs. ST. JOSEPHS PROVINCE, TRIVANDRUM

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 442/COCH/2025[2017-18]Status: DisposedITAT Cochin14 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

charitable trusts. Admittedly, the appellant trust is a charitable trust registered u/s. 12A of the Act and claimed