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101 results for “charitable trust”+ Section 13(2)(a)clear

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Key Topics

Section 11130Section 12A116Section 2(15)62Exemption54Addition to Income53Charitable Trust33Section 143(3)32Section 139(1)30Section 1328

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)

2(15) of the Act. Similarly, assistance by the assessee-trust to the needy and poor for religious activities would not divest the trust of its altruist character. Therefore, the objects of the trust exhibited the dual tenor of religious and charitable purposes and activities. Section 11 of the Act allowed such trust with composite objects to claim exemption from

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

Showing 1–20 of 101 · Page 1 of 6

Section 13228
Section 153A24
Disallowance14

In the result, the appeal of the assessee is allowed

ITA 62/COCH/2024[Not Applicable]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)

2(15) of the Act. Similarly, assistance by the assessee-trust to the needy and poor for religious activities would not divest the trust of its altruist character. Therefore, the objects of the trust exhibited the dual tenor of religious and charitable purposes and activities. Section 11 of the Act allowed such trust with composite objects to claim exemption from

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)

2(15) of the Act. Similarly, assistance by the assessee-trust to the needy and poor for religious activities would not divest the trust of its altruist character. Therefore, the objects of the trust exhibited the dual tenor of religious and charitable purposes and activities. Section 11 of the Act allowed such trust with composite objects to claim exemption from

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

In the result, appeal filed by the assessee is allowed

ITA 543/COCH/2024[2024-25]Status: DisposedITAT Cochin24 Apr 2025AY 2024-25

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

For Appellant: Shri Sunil Jain, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12Section 12ASection 13Section 13(3)

2)(c) of the Act.The Supreme Court in CIT Vs Kamala Town Trust [2005] 279 ITR89 (All) held that section 13 of the Act, carves out an exception tothe general exemption granted under sections 11 and 12 of theAct, to the income derived by a trust / charitable

THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

13,600.00 v) Life Membership Fee Rs.12,22,125.00 vi) Medicine Premium Collection Rs. 1,51,734.00 vii) SB Interest Rs. 4,489.00 viii) Directory Advertisement Rs. 10,000.00 ix) Income from mandap keeper (renting of halls and food) Rs. 78,55,580.00 Total Rs.1,01,97,432.00 2.1 Thus, the Assessing Officer observed that since the assessee was letting

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

13,600.00 v) Life Membership Fee Rs.12,22,125.00 vi) Medicine Premium Collection Rs. 1,51,734.00 vii) SB Interest Rs. 4,489.00 viii) Directory Advertisement Rs. 10,000.00 ix) Income from mandap keeper (renting of halls and food) Rs. 78,55,580.00 Total Rs.1,01,97,432.00 2.1 Thus, the Assessing Officer observed that since the assessee was letting

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

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

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

M/S.BHARATHAKSHEMAM,THRISSUR vs. THE ITO, THRISSUR

In the result, appeal of the assessee is dismissed

ITA 590/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jan 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2012-13

Section 11Section 12ASection 13(1)(bb)Section 2(15)

2) or section (3) or sub-section (3A) shall not apply in relation to any income of a trust or institute being profits and gains of business unless business is incidental to attainment of objectives of the trust. Thus, a blanket prohibition is created by this amendment. 3 I.T.A. No. 590/Coch/2019 4.1 According to the CIT(A), the reliance placed

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections 11(5) and 13

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

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

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)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

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 11 to 13

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right