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8 results for “charitable trust”+ Rectification u/s 154clear

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Key Topics

Section 143(1)17Section 12A15Section 15413Exemption6Rectification u/s 1546Section 11(1)(a)5Section 11(2)5Section 115Charitable Trust5Section 10

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

u/s 154 r.w.s 143 (1) of the IT Act for the AY 2015-16 and allow the appeal by rendering 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

4
Section 143(1)(a)3
Addition to Income2

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

In the result, the assessee’s appeal is allowed

ITA 159/COCH/2023[2013-14]Status: DisposedITAT Cochin07 Mar 2024AY 2013-14

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmithe Nehru Memorial The Income Tax Officer Education Society (Exemptions), Kannur Lakshmi Nivas Vs. Kanhangad - 671315 Kasaragod [Pan:Aabtt0633M] (Appellant) (Respondent)

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 143(1)(a)Section 154Section 2

charitable) purposes, as under: (PB pg. 14) The Nehru Memorial Education Society v. ITO (a) Section 11(1)(a & b) toward application to the extent of 85% Rs. 9.51 lakhs (b) Income accumulated to the extent of 15% u/s. 11(1)(a/b) Rs. 1.68 lakhs (c) Corpus donation u/s. 11(1)(d) Rs.133.20 lakhs Total Rs. 144.39 lakhs ============ The same

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

rectification, was the only recourse available in law. No notices u/s. 148 (which proceedings are even otherwise for the benefit of the Revenue)were issued, so that the assessee stating that the returns of September, 2018 were in response to notices u/s. 148, is again incorrect, with in fact the return/s mentioning the date/s of the Intimation/s u/s

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

rectification, was the only recourse available in law. No notices u/s. 148 (which proceedings are even otherwise for the benefit of the Revenue)were issued, so that the assessee stating that the returns of September, 2018 were in response to notices u/s. 148, is again incorrect, with in fact the return/s mentioning the date/s of the Intimation/s u/s

M/S MAHAKAVI EDASSERI SMARAKA TRUST,THRISSUR vs. THE ITO EXEMPTION WARD, THRISSUR

In the result, the assessee’s appeal is allowed

ITA 59/COCH/2023[2018-19]Status: DisposedITAT Cochin29 Feb 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Dasmahakavi Edasseri Smaraka Trust Income Tax Officer (Exemptions) 0, Kumkumam, Kanattukara Thrissur Vs. Thrissur 680001 [Pan:Aadtm8374N] (Appellant) (Respondent)

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 11(1)(a)Section 12ASection 139(1)Section 143(1)(a)Section 154

rectification of the processing under section 143(1)(a) of the Income Tax Act, 1961 (the Act) of it’s return of income for Assessment Year (AY) 2018-19 vide order u/s. 154 of the Act dated 08.01.2020. 2. None appeared for and on behalf of the assessee when the appeal was called out despite service of notice of hearing

HINDUSTAN LATEX FAMILY PLANNING PROMOTION TRUST,TRIVANDRUM vs. ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION), TRIVANDRUM

The appeal stand allowed for statistical purposes

ITA 674/COCH/2022[2019-2020]Status: DisposedITAT Cochin30 Nov 2022AY 2019-2020

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: Shri Roopesh R (C.A) – Ld. A.RFor Respondent: Smt. J.M. Jamuna Devi (Addl. CIT) – Ld. DR
Section 12ASection 143(1)Section 154Section 194C

Trust Trivandrum. बनाम C/o. K. Venkatachalam Aiyer & Co. (CA)/ P.B. No.12, KRA D-54, / Vs. Kuthiravattam Road, Chettikulangara, Trivandrum – 695 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAATH-1293-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Roopesh R (C.A) – Ld. A.R ""थ" की ओरसे/Respondent by : Smt. J.M. Jamuna Devi (Addl

THE UNITED CLUB,KORATTY SOUTH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

ITA 427/COCH/2024[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

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

For Appellant: Sri.Abraham Joseph Markos, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 12ASection 143(1)Section 250

charitable institution registered under Section 12A is not correct. In any view of the matter the authorities below ought to have considered the operations of the Petitioner and seen that there is no taxable income. Merely because the Petitioner has chosen to file its return in ITR 7 should not be a ground to treat entire receipts as taxable

ALL INDIA SPICES EXPORTERS FORUM,ERNAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, ERNAKULAM

Appeal is allowed, Ground No

ITA 1072/COCH/2024[2014-15]Status: DisposedITAT Cochin22 Sept 2025AY 2014-15

Bench: The Expiry Of Time Allowed U/S 139(1). As Per Section 11(2), As Applicable For Ay 2014-15 There Was No Date Specified As To The Period Within Which The Form Has To Be Filed For Availing Exemption. The Amendment In Section 11(2) That Filing Of Necessary Forms Before The Due Date Of Filing Return As A Pre-Condition To Claim The Exemption Under Section 11(2) Was Substituted By The Finance Act With Effect From 01.04.2016 Which Is Not Applicable For Ay 2014- 15. Hence The Commissioner Of Income Tax (Appeals) Went Wrong In Denying The Exemption.

For Appellant: Shri. G Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. AR
Section 11Section 11(2)Section 11(5)Section 12ASection 139(1)Section 143(1)Section 154Section 250

charitable trust registered under Section 12A of the Act. The return of income for the Assessment Year 2014-2015 was filed by the Assessee on 31/03/2015 disclosing ‘Nil’ income after claiming exemption under Section 11 of the Act. The aforesaid return of income was processed under Section 143(1) of the Act vide Intimation, dated 16/03/2016. The Assessee was denied