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3 results for “charitable trust”+ Section 119(2)clear

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Key Topics

Section 2(15)16Section 26310Section 11(1)(d)5Section 12A4Section 114Exemption3Section 143(3)2Section 143(2)2Section 143(1)2

MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

ITA 633/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263

trust or institution is relief of poor, education or medical relief it will ITA NoS.632 & 633/Coch/2022 Page 8 of 12 constitute Charitable Purpose even if it incidentally involves the carrying on of commercial activities." The above Sasha Association for craft producers is engaged in uplifting indigent artisans, which is covered within the definition of relief of poor. The object

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

ITA 632/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263

trust or institution is relief of poor, education or medical relief it will ITA NoS.632 & 633/Coch/2022 Page 8 of 12 constitute Charitable Purpose even if it incidentally involves the carrying on of commercial activities." The above Sasha Association for craft producers is engaged in uplifting indigent artisans, which is covered within the definition of relief of poor. The object

M/S. LOVE IN ACTION SOCIETY,TRIVANDRUM vs. THE ITO (EXEMPTION), TRIVANDRUM

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

ITA 459/COCH/2018[2013-14]Status: DisposedITAT Cochin04 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sameer Kapoor, CAFor Respondent: Sri.Sudhansu Shekhar Jha, DR
Section 11(1)(d)Section 12ASection 143(3)Section 263

119; or (d) the order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the Jurisdictional High Court or Supreme Court in the case of the assessee or any other person. 7.1 The above section states that Pr.CIT or CIT may call for and examine the record of any proceeding under this