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98 results for “charitable trust”+ Section 143clear

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Key Topics

Section 11146Section 12A110Section 26372Exemption67Section 143(3)62Addition to Income53Section 2(15)49Charitable Trust41Section 11(2)36

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 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their legal independence. The ITAT in Kunhitharuvai Memorial Charitable Trust vs CIT held that family ties among trustees or shared ideology does not imply loss 7 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. of independence or violation of statutory provisions. Copy

Showing 1–20 of 98 · Page 1 of 5

Section 139(1)27
Section 143(1)25
Depreciation10

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 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their legal independence. The ITAT in Kunhitharuvai Memorial Charitable Trust vs CIT held that family ties among trustees or shared ideology does not imply loss 7 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. of independence or violation of statutory provisions. Copy

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 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their legal independence. The ITAT in Kunhitharuvai Memorial Charitable Trust vs CIT held that family ties among trustees or shared ideology does not imply loss 7 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. of independence or violation of statutory provisions. Copy

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 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their legal independence. The ITAT in Kunhitharuvai Memorial Charitable Trust vs CIT held that family ties among trustees or shared ideology does not imply loss 7 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. of independence or violation of statutory provisions. Copy

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

ARVIND CHARITABLE TRUST,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

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

ITA 301/COCH/2024[AY 2015-2016]Status: DisposedITAT Cochin14 Mar 2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 12ASection 143Section 143(1)Section 154

section 143(1) r.w.s 154 of the IT Act is beyond the scope of 143(1) proceedings. 2 ITA No.301/Coch/2024. Arvind Charitable Trust

GEEVARGHESE YOHANNAN CHARITABLE TRUST,TRIVANDRUM vs. CIT EXEMPTIONS , KOCHI

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

ITA 295/COCH/2023[2018-19]Status: DisposedITAT Cochin30 Sept 2024AY 2018-19

Bench: Shri Waseem Ahmed, Accountantmemberand Shri Soundararajan K., Judicialmember Geevarghese Yohannan Charitable Cit(Exemption) 2Nd Floor, San Juan Towers Trust 12-H Capitol Centre, Statue Vs. Old Rly. Station Road Thiruvananthapuram 605001 Kochi 682018 [Pan: Aabtg3042K] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115BSection 143(3)Section 263Section 69C

sections 143(3), 143(3A) and 143(3B) 2 Geevarghese Yohannan Charitable Trust of the Acthas made addition to the tune

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

charitable trust working for the promotion of education, culture and philosophy in Thrissur district of Kerala since 2009, filed it’s return of income belatedly on 24.12.2015 and 28.12.2015, claiming, as stated, loss at Rs.4.64 lakhs and Rs.6.43 lakhs respectively for the two successive years under reference. The same were processed under section 143

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

charitable trust working for the promotion of education, culture and philosophy in Thrissur district of Kerala since 2009, filed it’s return of income belatedly on 24.12.2015 and 28.12.2015, claiming, as stated, loss at Rs.4.64 lakhs and Rs.6.43 lakhs respectively for the two successive years under reference. The same were processed under section 143

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 religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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 religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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 religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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 religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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 religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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 religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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 religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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

section 11(2) of the IT Act to the extent that the purpose for which the amount is accumulated or set part is not specific and too general. 5. The CIT(A) relied upon the decision of the Hon'ble Gujarat High Court in the case of CIT (Exemptions) vs. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust and directed