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113 results for “charitable trust”+ Section 143(3)clear

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Key Topics

Section 11169Section 12A125Section 26379Section 143(3)73Exemption67Addition to Income55Charitable Trust43Section 11(2)38Section 2(15)31Section 139(1)

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

3) & (4) of the Act for cancellation of registration. The written submissions of the assessee are reproduced below:- “a) Allegation: BEC is part of a non-independent group All entities under the Believers Church umbrella, including BEC, are independent charitable trusts registered under Section 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their

Showing 1–20 of 113 · Page 1 of 6

27
Section 1319
Disallowance13

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

3) & (4) of the Act for cancellation of registration. The written submissions of the assessee are reproduced below:- “a) Allegation: BEC is part of a non-independent group All entities under the Believers Church umbrella, including BEC, are independent charitable trusts registered under Section 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their

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

3) & (4) of the Act for cancellation of registration. The written submissions of the assessee are reproduced below:- “a) Allegation: BEC is part of a non-independent group All entities under the Believers Church umbrella, including BEC, are independent charitable trusts registered under Section 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their

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

3) & (4) of the Act for cancellation of registration. The written submissions of the assessee are reproduced below:- “a) Allegation: BEC is part of a non-independent group All entities under the Believers Church umbrella, including BEC, are independent charitable trusts registered under Section 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their

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.,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 ,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

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

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

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

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based