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

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

Bench: Shri Inturi Rama Rao, Am

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

ST JOSEPHS EDUCATIONAL AND CHARITABLE TRUST,KOTTAYAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), KOTTAYAM, KOTTAYAM

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

charitable trust, did not file a return of income under section 139(1) for AY 2014-15, but filed one in response to a notice under section 148. The assessment resulted in Nil income. A penalty was levied under section 272A(2)(e) for not filing the return within the prescribed time.", "held": "The Tribunal held that filing a return

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

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

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, 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

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

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