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13 results for “charitable trust”+ Section 12(1)(ac)clear

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Section 12A40 Section 1116 Section 80G16 Section 12A(1)(ac)13 Section 1313 Exemption13 Section 80G(5)10 Charitable Trust9 Section 13(3)7

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)

1)(ac)(iii) for regularisation of 12A registration on 23.05.2023. The Commissioner of Income Tax (Exemption) refused to grant registration u/s. 12A of the Act solely on the ground mainly because the appellant trust is providing food to Sabarimala pilgrims by holding that the appellant trust is a religious trust. Even otherwise there is no bar under the statute that

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

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

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

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

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

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

NAUGHTYS PET SANCTUARY,KERALA vs. CIT( EXEMPTION), KOCHI

VISWAPRAKASH EDUCATIONAL AND CHARITABLE TRUST,TRIVANDRUM vs. CIT(EXEMPTION), KOCHI

JBS MEMORIAL EDUCATIONAL AND CHARITABLE SOCIETY,TRIVANDRUM vs. CIT(EXEMPTION), KOCHI

ST.ANTONYS FRANCE CHURC,THIRUVANANTHAPURAM vs. CIT(EXEMPTION), KOCHI

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

KERALA STATE EX SERVICEMEN DEVELOPMENT AND REHABILITATION CORPORATION,TRIVANDRUM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI