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4 results for “charitable trust”+ Section 144Bclear

Sorted by relevance

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Key Topics

Section 1122Section 12A20Section 139(1)12Section 1486Section 1474Section 1394Cash Deposit4Charitable Trust4Exemption4Section 4

S N D P YOGAM KOZHENCHERRY UNION,PATHANAMTHITTA vs. ITO, WARD 2, THIRUVALLA

In the result, the appeals filed by the assessee stand dismissed

ITA 244/COCH/2025[2016-17]Status: DisposedITAT Cochin30 Apr 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 139(1)Section 147Section 148Section 2Section 2(24)

144B of the Act at a total income of Rs.17,92,645/-. While doing so, the AO brought to tax a sum of Rs. 21,26,524/- being the amount of donations received towards building fund by holding that in the absence of certificate of registration u/s. 12AA of the Act exemption u/s. 11 cannot be granted. 4. Being aggrieved

2
Section 22
Deduction2

S N D P YOGAM KOZHENCHERRY UNION,PATHANAMTHITTA vs. ITO, WARD 2, THIRUVALLA

In the result, the appeals filed by the assessee stand dismissed

ITA 243/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Apr 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 139(1)Section 147Section 148Section 2Section 2(24)

144B of the Act at a total income of Rs.17,92,645/-. While doing so, the AO brought to tax a sum of Rs. 21,26,524/- being the amount of donations received towards building fund by holding that in the absence of certificate of registration u/s. 12AA of the Act exemption u/s. 11 cannot be granted. 4. Being aggrieved

INCOME TAX OFFICER, ERNAKULAM vs. KERALA PROVINCE OF THE CONGREGATION OF THE CARMELITE SISTERS OF ST TERESA, COCHIN

In the result, the appeals filed by Revenue stand dismissed

ITA 242/COCH/2025[2016]Status: DisposedITAT Cochin27 Jun 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: ------- None -------
Section 11Section 12ASection 139Section 139(1)Section 147Section 148Section 4

144B of the Act at a total income of Rs. 2,13,98,026/-. While doing so, the AO denied the claim for exemption u/s. 11 of the Act solely on the ground that the return of income was not filed within the due date prescribed u/s. 139(1) of the Act. Accordingly, income applied towards charitable purposes

INCOME TAX OFFICER, KOCHI vs. KERALA PROVINCE OF THE CONGREGATION OF THE CARMELITE SISTERS OF ST TERESA, COCHIN

In the result, the appeals filed by Revenue stand dismissed

ITA 241/COCH/2025[2015]Status: DisposedITAT Cochin27 Jun 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: ------- None -------
Section 11Section 12ASection 139Section 139(1)Section 147Section 148Section 4

144B of the Act at a total income of Rs. 2,13,98,026/-. While doing so, the AO denied the claim for exemption u/s. 11 of the Act solely on the ground that the return of income was not filed within the due date prescribed u/s. 139(1) of the Act. Accordingly, income applied towards charitable purposes