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51 results for “charitable trust”+ Section 132(4)clear

Sorted by relevance

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Key Topics

Section 12A46Addition to Income41Section 1129Section 13228Section 153A24Section 139(1)14Section 143(3)12Section 271(1)(c)12Section 249(2)

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

Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax .......... Respondent (Exemption) Kochi. 2 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Appellant by: Shri B. Ramakrishnan, & Shri Shrenik Chordia, CAs Respondent by: Smt. Veni Raj, CIT-DR Date

Showing 1–20 of 51 · Page 1 of 3

12
Penalty12
Condonation of Delay12
Exemption12

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

Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax .......... Respondent (Exemption) Kochi. 2 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Appellant by: Shri B. Ramakrishnan, & Shri Shrenik Chordia, CAs Respondent by: Smt. Veni Raj, CIT-DR Date

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

Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax .......... Respondent (Exemption) Kochi. 2 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Appellant by: Shri B. Ramakrishnan, & Shri Shrenik Chordia, CAs Respondent by: Smt. Veni Raj, CIT-DR Date

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

Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax .......... Respondent (Exemption) Kochi. 2 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Appellant by: Shri B. Ramakrishnan, & Shri Shrenik Chordia, CAs Respondent by: Smt. Veni Raj, CIT-DR Date

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

132 of the IT Act at the business and connected institutions on 31/10/2011 on the strength of warrant of authorization dated 27/10/2011 issued by Director of Income-tax(Investigation), Cochin. The search revealed that there was violation of section 13(1)(c) and 11(4) of the Act and the income of the Trust was chargeable to tax. M/s. Kunhitharuvai

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

132 of the IT Act at the business and connected institutions on 31/10/2011 on the strength of warrant of authorization dated 27/10/2011 issued by Director of Income-tax(Investigation), Cochin. The search revealed that there was violation of section 13(1)(c) and 11(4) of the Act and the income of the Trust was chargeable to tax. M/s. Kunhitharuvai

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

132 of the IT Act at the business and connected institutions on 31/10/2011 on the strength of warrant of authorization dated 27/10/2011 issued by Director of Income-tax(Investigation), Cochin. The search revealed that there was violation of section 13(1)(c) and 11(4) of the Act and the income of the Trust was chargeable to tax. M/s. Kunhitharuvai

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

132 of the IT Act at the business and connected institutions on 31/10/2011 on the strength of warrant of authorization dated 27/10/2011 issued by Director of Income-tax(Investigation), Cochin. The search revealed that there was violation of section 13(1)(c) and 11(4) of the Act and the income of the Trust was chargeable to tax. M/s. Kunhitharuvai

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

132 of the IT Act at the business and connected institutions on 31/10/2011 on the strength of warrant of authorization dated 27/10/2011 issued by Director of Income-tax(Investigation), Cochin. The search revealed that there was violation of section 13(1)(c) and 11(4) of the Act and the income of the Trust was chargeable to tax. M/s. Kunhitharuvai

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

132 of the IT Act at the business and connected institutions on 31/10/2011 on the strength of warrant of authorization dated 27/10/2011 issued by Director of Income-tax(Investigation), Cochin. The search revealed that there was violation of section 13(1)(c) and 11(4) of the Act and the income of the Trust was chargeable to tax. M/s. Kunhitharuvai

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

132 of the IT Act at the business and connected institutions on 31/10/2011 on the strength of warrant of authorization dated 27/10/2011 issued by Director of Income-tax(Investigation), Cochin. The search revealed that there was violation of section 13(1)(c) and 11(4) of the Act and the income of the Trust was chargeable to tax. M/s. Kunhitharuvai

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

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just