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71 results for “charitable trust”+ Natural Justiceclear

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Key Topics

Section 12A64Section 1155Section 26335Addition to Income35Exemption34Section 2(15)30Charitable Trust28Section 23024Section 234E21

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)

justice.” 4. At the time of hearing, the Ld.AR submitted that the assessee trust is a public charitable trust and the temples are not belonging to a particular religious community and all the activities are not of religious nature

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

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

Showing 1–20 of 71 · Page 1 of 4

Section 143(1)19
Section 143(3)16
Natural Justice12
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 in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

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 in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

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 in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

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 in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

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
Section 12A

Charitable Trust. the cause of substantial justice the delay is condoned and the appeal is admitted for adjudication. 3. The assessee-trust originally executed a trust deed in which several clauses are made which shows that the trust was formed for the benefit of the members of the trust and also the beneficiaries of the trust belong to a particular

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

justice to the appellant.” 2. The assessee is a charitable private trust and during the year, the trust received corpus funds from the trustees. The trust filed its return of income on 30.3.2017 declaring the total income at Rs.12,600. Thereafter the return was processed u/s.143(1) of the Act in which the CPC had determined the total income

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 purposes as held by the Hon'ble Madras High Court in the case of CIT vs. Sri Aurobindo Memorial Fund Society 247 ITR 93 affirmed by the Hon'ble Supreme Court in 239 ITR 502. However, the only condition is that such donations should be consistent with the objects of the trust as laid down

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19