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45 results for “charitable trust”+ Section 139(9)clear

Sorted by relevance

Karnataka450 Mumbai273 Delhi244 Chennai176 Bangalore130 Pune78 Ahmedabad71 Kolkata71 Jaipur64 Hyderabad61 Chandigarh58 Cochin45 Indore28 Amritsar24 Lucknow22 Allahabad21 Calcutta17 Rajkot13 Cuttack12 Surat11 Nagpur9 Telangana8 Dehradun7 Visakhapatnam5 Jodhpur5 Raipur5 Agra4 Rajasthan3 Varanasi3 Ranchi3 Punjab & Haryana2 SC2 Andhra Pradesh1 Guwahati1 Panaji1

Key Topics

Section 1165 Section 12A62 Section 139(1)38 Addition to Income35 Exemption22 Charitable Trust17 Section 14816 Section 1315 Section 143(1)11

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

Showing 1–20 of 45 · Page 1 of 3

9) of section 13 of the Act. Admittedly, the appellant had not filed the return of income under the provisions of section 139(1) of the Act. The appellant is a charitable trust

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

9) of section 13 of the Act. Admittedly, the appellant had not filed the return of income under the provisions of section 139(1) of the Act. The appellant is a charitable trust

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 Institute (363 ITR 230) (Kar.) 5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and 13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments

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 Institute (363 ITR 230) (Kar.) 5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and 13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments

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 Institute (363 ITR 230) (Kar.) 5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and 13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments

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 Institute (363 ITR 230) (Kar.) 5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and 13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments

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 Institute (363 ITR 230) (Kar.) 5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and 13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments

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 Institute (363 ITR 230) (Kar.) 5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and 13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments

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 Institute (363 ITR 230) (Kar.) 5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and 13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 947/COCH/2022[2014-15]Status: DisposedITAT Cochin10 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

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

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

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

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

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

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

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

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

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

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

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

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

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19