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

In the result, the appeal of the assessee is allowed

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

charitable religious trust and the provisions of section 13(1)(b) of the Act would not be applicable. In view thereof, we direct the Commissioner to grant registration to the assessee under section 12A

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

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities are more compared to overall receipts of charitable

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

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities are more compared to overall receipts of charitable

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

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities are more compared to overall receipts of charitable

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

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities are more compared to overall receipts of charitable

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

12A(2) was brought in the statute only as a retrospective effect, with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

In the result, appeal filed by the assessee is allowed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

charitable trust registered in the state of Kerala with PAN AADTN8887H and is committed to preservation of environment including watersheds, forests, and wildlife and to animal welfare. 3.1 The Assessee Trust filed an application for final registration/approval under section 12A

DCIT, TRIVANDRUM vs. ST. JOSEPHS PROVINCE, TRIVANDRUM

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

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

section 13 are not applicable to religious charitable trusts. Admittedly, the appellant trust is a charitable trust registered u/s. 12A

DCIT, TRIVANDRUM vs. ST JOSEPHS PROVINCE, TRIVANDRUM

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

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

section 13 are not applicable to religious charitable trusts. Admittedly, the appellant trust is a charitable trust registered u/s. 12A

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

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K

section 143(1) r.w.s 154 of the IT Act is beyond the scope of 143(1) proceedings. 2 ITA No.301/Coch/2024. Arvind Charitable Trust. 3. The CIT (Appeals) failed to consider the specific contention of the appellant, which was explained in detail in the written submissions dated 10-12-2023 and 16-2-2024, that the appellant Trust has not received

MONKOMBU AUNDI IYER EDUCATIONAL AND CHARITABLE TRUST,IDUKKI vs. THE COMMISSIONER OF INCOME TAX EXEMPTION, KOCHI, KOCHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

12A; Lack of a clause ensuring that funds will be invested strictly in accordance with section 11(5) read with section 13(1)(d); No clause confirming that the trust’s activities shall be carried out only in India; No clause ensuring that the income of the trust shall be utilized only for charitable

VISHWAKARMA EDUCATIONAL TRUST,TRIVANDRUM vs. DCIT , EXEMPTION CIRCLE, TRIVANDRUM

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

Bench: Shri Sanjay Arora & Shri Manomohan Dasvishwakarma Dy. Cit (Exemptions) Educational Trust Aayakar Bhavan 14, Ulloor Lane Peroorkada Road, Kowdiar Vs. Dpi Junction, Jagathy Thiruvananthapuram 695003 Trivandurm 695014 [Pan:Aaatv1824D] (Appellant) (Respondent) Assessee By: Smt. Parvathy Ammal, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 12.09.2023 Date Of Pronouncement:11.10.2023 O R D E R Per Sanjay Arora, Am This Is An Appeal By The Assessee Agitating The Dismissal Of It’S Appeal Contesting The Processing Of It’S Return Of Income Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) Dated 30.10.2019 For Assessment Year (Ay) 2018-19,By The Commissioner Of Income Tax (Appeals), Income Tax Department (Nfac, Delhi) [Cit(A)] Vide Order Dated 25.7.2022. 2. The Brief Facts Of The Case Are That The Assessee, A Charitable Trust Registered U/S. 12Aa Of The Act, Filed It’S Return Of Income For The Relevant Year On 28.8.2018 Declaring Nil Income, I.E., Claiming Exemption U/S. 11 On The Entirety Of It’S Income. The Same Was Processed U/S.143(1)(A) Of The Act, Denying It The Benefit Of Section 11 Of The Act, I.E., At An Income Of Rs. 13,34,692. The Denial Of Exemption Was For The Reason Of Non-Audit Of It’S Accounts And, Consequently, Non-Filing Of The Audit Report, Required To Be Filed In The Prescribed Form (Form 10B), Along With The Return Of

charitable or religious trust is income by definition (s.2(24)(iia) of the Act). Section 11(1)(d) of the Act is only a part of section 11, and which is, as afore-noted, subject to section 12A

SAHRDAYA TBII HUB,IRINJALAKUDA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2024-25

charitable trust and got the provisional registration in form 10AC on 28/02/2023 granting the provisional registration upto A.Y. 2025-26. Therefore the department originally considered the application filed by the assessee for provisional registration u/s. 12A(1)(ac)(vi) of the Act and after satisfying themselves, the provisional registration was granted. Thereafter, the assessee trust also complied with the conditions

SAHRDAYA EDUCATIONAL TRUST,IRINJALAKUDA vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2024-25

charitable trust and got the provisional registration in form 10AC on 06/03/2023 granting the provisional registration upto A.Y. 2025-26. Therefore the department originally considered the application filed by the assessee for provisional registration u/s. 12A(1)(ac)(vi) of the Act and after satisfying themselves, the provisional registration was granted. Thereafter, the assessee trust also complied with the conditions

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

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

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)

12A of the Act as well as registered under FCRA. The said donations were made out of the current year’s income of the appellant trust. Therefore, it is only out of current income and not from accumulated income u/s. 11(2) of the Act. Therefore, such donation is not hit by provisions of Explanation inserted to section

KERALA INDUSTRIAL INFRASTRUTURE DEV CORPORATION(KINFRA),TRIVANDRUM vs. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION), TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 12A of the 1961 Act. The Department's case was that the Maritime Board was a statutory authority. It was not a trust. Its business was not held under a trust. Its property was not held under trust. Therefore, the Board was not entitled to be registered as a 6 ITA Nos.452 & 287/Coch/2014. Kerala Industrial Infrastructure Development Corpn. Charitable

ASSISTANT DIRECTOR OF INCOME-TAX(EXEMPTION), TRIVANDRUM vs. KERALA INDUSTRIAL INFRASTRUCTURE DEV.CORPORATION, TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 12A of the 1961 Act. The Department's case was that the Maritime Board was a statutory authority. It was not a trust. Its business was not held under a trust. Its property was not held under trust. Therefore, the Board was not entitled to be registered as a 6 ITA Nos.452 & 287/Coch/2014. Kerala Industrial Infrastructure Development Corpn. Charitable

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

Appeal is allowed, Ground No

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.

charitable trust registered under Section 12A of the Act. The return of income for the Assessment Year 2014-2015 was filed