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98 results for “charitable trust”+ Section 13(3)(e)clear

Sorted by relevance

Mumbai1,139Delhi951Chennai602Karnataka533Bangalore504Ahmedabad348Jaipur246Pune201Kolkata185Hyderabad160Chandigarh98Cochin98Indore88Rajkot85Surat82Lucknow63Cuttack52Amritsar49Visakhapatnam42Allahabad38Raipur35Agra33Nagpur31Calcutta26Jodhpur23Telangana21SC16Patna15Dehradun10Kerala10Varanasi9Guwahati8Ranchi6Rajasthan5Panaji5Jabalpur5Punjab & Haryana5Orissa2Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 11129Section 12A116Section 2(15)61Exemption53Addition to Income52Charitable Trust32Section 143(3)31Section 139(1)30Section 1328

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)

13. Surprisingly the Appellant Trust received a communication from the Office of ITO Exemption ward TVM vide ITBA/COM/F/17/202324/1061843015(1) dated 1st March 2024 asking for bank statement and also some clarification regarding a particular clause in the trust deed. 3. Brief facts of the case are that Naughty's Pet Sanctuary, Thiruvananthapuram, is a public charitable trust registered

Showing 1–20 of 98 · Page 1 of 5

Section 13228
Section 153A24
Disallowance13

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)

3 All ER 918; [1980] 1 WLR 1565; 54 Tax Cas 446 applied. (iii) That the objects of the assessee-trust were based on religious tenets under the Quran according to the religious faith of Islam. The activities of the trust though both charitable and religious were not exclusively meant for a particular religious community. The objects did not channel

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

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)

E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the orders of the Commissioner of Income Tax (Exemption), Kochi, both dated 28.11.2023 passed u/s. 12AA of Income Tax Act, 1961 (hereinafter "the Act"). 2. Brief facts of the case are that the appellant trust is formed with the object of providing food

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)

E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the orders of the Commissioner of Income Tax (Exemption), Kochi, both dated 28.11.2023 passed u/s. 12AA of Income Tax Act, 1961 (hereinafter "the Act"). 2. Brief facts of the case are that the appellant trust is formed with the object of providing food

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

Section 13(3) of the Act. Multiple scrutiny assessments have confirmed no such violations. The statement by CIT(E) is general, unsupported and speculative. i) Allegation: FCRA violations 9 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. The appellant trusts had neither received foreign contributions from newly floated trusts nor violated FCRA provisions. It is reiterated that

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

Section 13(3) of the Act. Multiple scrutiny assessments have confirmed no such violations. The statement by CIT(E) is general, unsupported and speculative. i) Allegation: FCRA violations 9 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. The appellant trusts had neither received foreign contributions from newly floated trusts nor violated FCRA provisions. It is reiterated that

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

Section 13(3) of the Act. Multiple scrutiny assessments have confirmed no such violations. The statement by CIT(E) is general, unsupported and speculative. i) Allegation: FCRA violations 9 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. The appellant trusts had neither received foreign contributions from newly floated trusts nor violated FCRA provisions. It is reiterated that

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

Section 13(3) of the Act. Multiple scrutiny assessments have confirmed no such violations. The statement by CIT(E) is general, unsupported and speculative. i) Allegation: FCRA violations 9 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. The appellant trusts had neither received foreign contributions from newly floated trusts nor violated FCRA provisions. It is reiterated that

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, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019 Date of pronouncement 27/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019 Date of pronouncement 27/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019 Date of pronouncement 27/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019 Date of pronouncement 27/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019 Date of pronouncement 27/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019 Date of pronouncement 27/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019 Date of pronouncement 27/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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

E of section 14. That being so, it cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability of the computation provided under section 48, it could still

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

E of section 14. That being so, it cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability of the computation provided under section 48, it could still

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

E of section 14. That being so, it cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability of the computation provided under section 48, it could still

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

E of section 14. That being so, it cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability of the computation provided under section 48, it could still

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

E of section 14. That being so, it cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability of the computation provided under section 48, it could still