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93 results for “charitable trust”+ Section 13(9)clear

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Key Topics

Section 11124Section 12A106Section 2(15)65Exemption52Addition to Income51Section 143(3)34Section 139(1)30Section 13228Section 1326

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)

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 of the Act as charitable religious trust. The grounds of appeal raised by the assessee are allowed. 15. In the result, the appeal of the assessee is allowed.” Page 14 of 14 9

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

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 93 · Page 1 of 5

Charitable Trust25
Section 26324
Condonation of Delay14
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)

trust / charitable institution is hitby the provisions of section 13. 7.4 Further We are of the considered opinion that any contractual compensation against servicesrendered is permissible, however any benefit paid / provided is notpermissible. A benefit means something which is not due to a person.Under this understanding any unreasonable over and above what isreasonably due shall be treated as a benefit

THE DCIT, CALICUT vs. M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST, CALICUT

In the result, the appeal filed by the revenue is dismissed

ITA 336/COCH/2015[2005-06]Status: DisposedITAT Cochin11 Sept 2017AY 2005-06

Bench: S/Shri George George K, Jm & Manjunath. G, Am The Dy Commr Of Income Tax Vs M/S Kunhitharuvai Memorial Central Circle Charitable Trust Kozhikode No.1 Mcc Cross Road Kozhikode 673 001 ( Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(2)

Charitable Trust Kozhikode No.1 MCC Cross Road Kozhikode 673 001 ( Appellant) (Respondent) PAN No. AAATK4733C Assessee By Sh Surendranath Rao Revenue By Sh A Dhanaraj, Sr DR Date of Hearing 29th Aug 2017 Date of pronouncement 11th Sep2017 ORDER PER MANJUNATHA.G, AM: This appeal filed by the revenue is directed against the order of the CIT(A), Kozhikode

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

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

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

DCIT, TRIVANDRUM vs. ST JOSEPHS PROVINCE, TRIVANDRUM

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

ITA 443/COCH/2025[2018-19]Status: DisposedITAT Cochin14 Aug 2025AY 2018-19

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

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

section 13 are not applicable to religious charitable trusts. Admittedly, the appellant trust is a charitable trust registered u/s. 12A of the Act and claimed exemption u/s. 11 of the Act. Exemption u/s. 11 is subject to fulfillment of conditions laid down u/s. 13(9

DCIT, TRIVANDRUM vs. ST. JOSEPHS PROVINCE, TRIVANDRUM

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

ITA 442/COCH/2025[2017-18]Status: DisposedITAT Cochin14 Aug 2025AY 2017-18

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

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

section 13 are not applicable to religious charitable trusts. Admittedly, the appellant trust is a charitable trust registered u/s. 12A of the Act and claimed exemption u/s. 11 of the Act. Exemption u/s. 11 is subject to fulfillment of conditions laid down u/s. 13(9

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 popularly known as KMCT is a Trust established in 1999. The Trust was granted registration u/s. 12AA of the Act by the CIT, Calicut on 21/01/2002. Dr. K. Moidu is founder and the Managing Trustee of the Trust. The other trustees are Mrs. Amina Moidu, W/o Dr. K. Moidu and their three sons Dr. K.M. Mehboob

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 popularly known as KMCT is a Trust established in 1999. The Trust was granted registration u/s. 12AA of the Act by the CIT, Calicut on 21/01/2002. Dr. K. Moidu is founder and the Managing Trustee of the Trust. The other trustees are Mrs. Amina Moidu, W/o Dr. K. Moidu and their three sons Dr. K.M. Mehboob

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 popularly known as KMCT is a Trust established in 1999. The Trust was granted registration u/s. 12AA of the Act by the CIT, Calicut on 21/01/2002. Dr. K. Moidu is founder and the Managing Trustee of the Trust. The other trustees are Mrs. Amina Moidu, W/o Dr. K. Moidu and their three sons Dr. K.M. Mehboob

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 popularly known as KMCT is a Trust established in 1999. The Trust was granted registration u/s. 12AA of the Act by the CIT, Calicut on 21/01/2002. Dr. K. Moidu is founder and the Managing Trustee of the Trust. The other trustees are Mrs. Amina Moidu, W/o Dr. K. Moidu and their three sons Dr. K.M. Mehboob

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 popularly known as KMCT is a Trust established in 1999. The Trust was granted registration u/s. 12AA of the Act by the CIT, Calicut on 21/01/2002. Dr. K. Moidu is founder and the Managing Trustee of the Trust. The other trustees are Mrs. Amina Moidu, W/o Dr. K. Moidu and their three sons Dr. K.M. Mehboob

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 popularly known as KMCT is a Trust established in 1999. The Trust was granted registration u/s. 12AA of the Act by the CIT, Calicut on 21/01/2002. Dr. K. Moidu is founder and the Managing Trustee of the Trust. The other trustees are Mrs. Amina Moidu, W/o Dr. K. Moidu and their three sons Dr. K.M. Mehboob

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 popularly known as KMCT is a Trust established in 1999. The Trust was granted registration u/s. 12AA of the Act by the CIT, Calicut on 21/01/2002. Dr. K. Moidu is founder and the Managing Trustee of the Trust. The other trustees are Mrs. Amina Moidu, W/o Dr. K. Moidu and their three sons Dr. K.M. Mehboob

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)

13(1)(bb) is that the exemption under section 11 will not be available to such a trust that carries on any business unless the business is carried on 'in the course of the actual carrying out of the primary purpose of the trust', that is to say, unless the business is carried on in the course of actually accomplishing

M/S.MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION HOSPITAL,COCHIN vs. THE DY DIT (EXEMPTION), COCHIN

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

ITA 127/COCH/2016[2011-12]Status: DisposedITAT Cochin16 Mar 2017AY 2011-12

Bench: S/Shri Abraham P George, Am & George George K, Jm Malankara Orthodox Syrian Church Vs The Dy Director Of Income Tax Medical Mission Hospital (Exemption) Kolencherry 682 311 Kochi ( Appellant) (Respondent)

Section 11Section 11(4)Section 12ASection 143(3)Section 263Section 40A(7)Section 47A(7)

13 It was submitted by the learned counsel for the Revenue that out of Rs. 9,547 in question, a sum of Rs. 1,000 was given as donation to the Congress Committee at Hissar. It is settled that the donation to a political party is not an expenditure for a charitable purpose. Even so, it will be a case

INCOME TAX OFFICER, KOCHI vs. YOGAKSHEMA TRUST, ALUVA

In the result, the appeal filed by Revenue is dismissed

ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate
Section 11Section 11(2)Section 12Section 143(3)Section 250

9. A perusal of Form 10 filed for accumulation of income u/s. 11(2) of the Act, we find that reasons stated for accumulation of income is as under: - “Charitable activities including Relief to poor, medical aid, educational aid, marriage aid, Rehabilitation, Environmental protection, contribution to charitable trusts registered under section 12.” 10. The AO does not have case that

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

9. We have heard the rival contentions of both the parties and perused the materials available on record. Admittedly, the assessee does not have registration under the provisions of section 12AA of the Act for the year under section. However, by virtue of the proviso to subsection 2 of section 12A of the Act, the benefit of section